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REGISTERED NUMBER: 04424738 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

ROTHER DEVELOPMENTS LIMITED

ROTHER DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04424738)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


ROTHER DEVELOPMENTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: Mr C J Campbell
Mrs N T Campbell





REGISTERED OFFICE: Unit 2.02
High Weald House
Glovers End
Bexhill
East Sussex
TN39 5ES





REGISTERED NUMBER: 04424738 (England and Wales)





ACCOUNTANTS: Acuity Professional Partnership LLP
Unit 2.02 High Weald House
Glovers End
Bexhill
East Sussex
TN39 5ES

ROTHER DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04424738)

STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 4,865 6,486
Investments 5 170,322 170,321
Investment property 6 6,669,560 6,669,560
6,844,747 6,846,367

CURRENT ASSETS
Debtors 7 86,609 81,246
Cash at bank 855,268 692,970
941,877 774,216
CREDITORS
Amounts falling due within one year 8 927,559 937,705
NET CURRENT ASSETS/(LIABILITIES) 14,318 (163,489 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,859,065

6,682,878

PROVISIONS FOR LIABILITIES 9 490,023 490,381
NET ASSETS 6,369,042 6,192,497

CAPITAL AND RESERVES
Called up share capital 10 200 100
Special reserve 2,169,195 2,286,509
Retained earnings 4,199,647 3,905,888
SHAREHOLDERS' FUNDS 6,369,042 6,192,497

ROTHER DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04424738)

STATEMENT OF FINANCIAL POSITION - continued
30 SEPTEMBER 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2025 and were signed on its behalf by:





Mr C J Campbell - Director


ROTHER DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04424738)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

Rother Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance

INVESTMENT PROPERTY
The land and buildings are held as investment property and stated at current market value, as valued by C J Campbell, a director of the company. Depreciation has not been provided in accordance with Financial Reporting Standard 102.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
Cost
At 1 October 2023
and 30 September 2024 7,455 27,772 35,227
Depreciation
At 1 October 2023 4,954 23,787 28,741
Charge for year 625 996 1,621
At 30 September 2024 5,579 24,783 30,362
Net book value
At 30 September 2024 1,876 2,989 4,865
At 30 September 2023 2,501 3,985 6,486

ROTHER DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04424738)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


5. FIXED ASSET INVESTMENTS
Other
investments
£   
Cost
At 1 October 2023 170,321
Additions 1
At 30 September 2024 170,322
Net book value
At 30 September 2024 170,322
At 30 September 2023 170,321

6. INVESTMENT PROPERTY
Total
£   
Fair value
At 1 October 2023
and 30 September 2024 6,669,560
Net book value
At 30 September 2024 6,669,560
At 30 September 2023 6,669,560

Fair value at 30 September 2024 is represented by:
£   
Valuation in 2021 2,658,002
Cost 4,011,558
6,669,560

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 12,654 5,511
Other debtors 73,535 75,735
Prepayments 420 -
86,609 81,246

ROTHER DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04424738)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Tax 59,609 17,639
Other creditors 338,414 337,705
Directors' current accounts 526,902 579,750
Accruals and deferred income 2,634 2,611
927,559 937,705

9. PROVISIONS FOR LIABILITIES
30.9.24 30.9.23
£    £   
Deferred tax 490,023 490,381

Deferred
tax
£   
Balance at 1 October 2023 490,381
Utilised during year (358 )
Balance at 30 September 2024 490,023

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
100 Ordinary £1 100 100
50 Class A £1 50 -
50 Class B £1 50 -
200 100

The following shares were allotted and fully paid for cash at par during the year:

50 Class A shares of £1 each
50 Class B shares of £1 each