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REGISTERED NUMBER: 08368595 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 October 2024

for

Rotaflow Group Limited

Rotaflow Group Limited (Registered number: 08368595)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2


Rotaflow Group Limited (Registered number: 08368595)

Balance Sheet
31 October 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 725,916 857,157
Investments 5 1,710,000 1,710,000
2,435,916 2,567,157

CURRENT ASSETS
Debtors 6 - 1,470
Investments 7 926,741 792,002
Cash at bank and in hand 260,791 73,410
1,187,532 866,882
CREDITORS
Amounts falling due within one year 8 718,262 510,279
NET CURRENT ASSETS 469,270 356,603
TOTAL ASSETS LESS CURRENT LIABILITIES 2,905,186 2,923,760

PROVISIONS FOR LIABILITIES 7,572 9,462
NET ASSETS 2,897,614 2,914,298

CAPITAL AND RESERVES
Called up share capital 1,710,000 1,710,000
Retained earnings 1,187,614 1,204,298
SHAREHOLDERS' FUNDS 2,897,614 2,914,298

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 April 2025 and were signed on its behalf by:





Mr I H Watt - Director


Rotaflow Group Limited (Registered number: 08368595)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

Rotaflow Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 08368595

Registered office: Rotec House
Bingswood Trading Estate
Whaley Bridge
High Peak
Derbyshire
SK23 7LY

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements
The financial statements contain information about Rotaflow Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 33% on reducing balance
Motor vehicles - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Rotaflow Group Limited (Registered number: 08368595)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

2. ACCOUNTING POLICIES - continued

Investments
Fixed asset investments

Fixed Asset investments represent the company's shareholding in its subsidiary and are stated at cost less accumulated impairment.

Current asset investments

Current asset investments comprise investments in quoted equity instruments which are measure at fair value. Changes in fair value are recognised in the profit and loss account.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 November 2023 985,962 283,165 43,131 32,575 1,344,833
Additions - 2,150 5,085 - 7,235
Disposals (137,500 ) - - - (137,500 )
At 31 October 2024 848,462 285,315 48,216 32,575 1,214,568
DEPRECIATION
At 1 November 2023 165,972 263,791 39,080 18,833 487,676
Charge for year 16,969 5,381 3,148 3,436 28,934
Eliminated on disposal (27,958 ) - - - (27,958 )
At 31 October 2024 154,983 269,172 42,228 22,269 488,652
NET BOOK VALUE
At 31 October 2024 693,479 16,143 5,988 10,306 725,916
At 31 October 2023 819,990 19,374 4,051 13,742 857,157

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 November 2023
and 31 October 2024 1,710,000
NET BOOK VALUE
At 31 October 2024 1,710,000
At 31 October 2023 1,710,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors - 1,470

Rotaflow Group Limited (Registered number: 08368595)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

7. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Investments 926,741 792,002

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed to group undertakings 191,839 191,839
Taxation and social security 2,423 3,590
Other creditors 524,000 314,850
718,262 510,279

9. RESERVES

Included within retained earnings is an undistributable amount of £465,353 (2023 - £330,614) relating to the excess of the market value over the historical cost for the current asset investments.