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REGISTERED NUMBER: 04376295 (England and Wales)










Unaudited Financial Statements for the Year Ended 31 March 2025

for

Rollmaster Rings Limited

Rollmaster Rings Limited (Registered number: 04376295)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Rollmaster Rings Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: R P Bilton
A M Bilton
J P Halley





SECRETARY: R P Bilton





REGISTERED OFFICE: C/o Rollmaster Rings Ltd
Bessemer Road
Sheffield
South Yorkshire
S9 3XN





REGISTERED NUMBER: 04376295 (England and Wales)





ACCOUNTANTS: Parkins Accountants Ltd
T/A, Parkins, Chartered Accountants
Moor Park House
Bawtry Rd
Wickersley
Rotherham
South Yorkshire
S66 2BL

Rollmaster Rings Limited (Registered number: 04376295)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 70,993 35,546
70,993 35,546

CURRENT ASSETS
Stocks 6 14,000 4,000
Debtors 7 196,146 306,295
210,146 310,295
CREDITORS
Amounts falling due within one year 8 234,987 322,896
NET CURRENT LIABILITIES (24,841 ) (12,601 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

46,152

22,945

CREDITORS
Amounts falling due after more than one
year

9

(27,937

)

(11,667

)

PROVISIONS FOR LIABILITIES 11 (17,748 ) (8,887 )
NET ASSETS 467 2,391

CAPITAL AND RESERVES
Called up share capital 12 60 60
Retained earnings 13 407 2,331
SHAREHOLDERS' FUNDS 467 2,391

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

Rollmaster Rings Limited (Registered number: 04376295)

Balance Sheet - continued
31 March 2025


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 10 June 2025 and were signed on its behalf by:




A M Bilton - Director R P Bilton - Director




J P Halley - Director


Rollmaster Rings Limited (Registered number: 04376295)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Rollmaster Rings 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.

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

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 14 ) .

Rollmaster Rings Limited (Registered number: 04376295)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 300,000
AMORTISATION
At 1 April 2024
and 31 March 2025 300,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

5. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 April 2024 50,749 291,141 40,320
Additions - - -
Disposals - - -
At 31 March 2025 50,749 291,141 40,320
DEPRECIATION
At 1 April 2024 50,749 262,084 38,457
Charge for year - 4,358 466
Eliminated on disposal - - -
At 31 March 2025 50,749 266,442 38,923
NET BOOK VALUE
At 31 March 2025 - 24,699 1,397
At 31 March 2024 - 29,057 1,863

Rollmaster Rings Limited (Registered number: 04376295)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2024 26,779 4,162 413,151
Additions 44,780 - 44,780
Disposals (800 ) (1,475 ) (2,275 )
At 31 March 2025 70,759 2,687 455,656
DEPRECIATION
At 1 April 2024 24,098 2,217 377,605
Charge for year 3,069 896 8,789
Eliminated on disposal (800 ) (931 ) (1,731 )
At 31 March 2025 26,367 2,182 384,663
NET BOOK VALUE
At 31 March 2025 44,392 505 70,993
At 31 March 2024 2,681 1,945 35,546

6. STOCKS
2025 2024
£    £   
Stocks 14,000 4,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 183,796 229,682
Directors' current accounts - 71,824
Prepayments 12,350 4,789
196,146 306,295

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts (see note 10) 17,549 35,458
Hire purchase contracts 7,165 124,152
Trade creditors 57,509 90,451
Tax 69,878 59,136
Social security and other taxes 3,840 6,711
VAT 51,388 236
Other creditors 874 1,052
Directors' current accounts 214 -
Accrued expenses 26,570 5,700
234,987 322,896

Rollmaster Rings Limited (Registered number: 04376295)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans (see note 10) 1,667 11,667
Hire purchase contracts 26,270 -
27,937 11,667

10. LOANS

An analysis of the maturity of loans is given below:

2025 2024
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 7,549 25,458
Bank loans 10,000 10,000
17,549 35,458

Amounts falling due between two and five years:
Bank loans - 2-5 years 1,667 11,667

11. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 17,748 8,887

Deferred
tax
£   
Balance at 1 April 2024 8,887
Balance at 31 March 2025 8,887

** BALANCE ABOVE AT END OF YEAR RE DEFERRED TAX ON CLIENT SCREEN OF -
DOES NOT AGREE TO CURRENT YEAR TOTAL OF ACCOUNTS PER TB 17,748

PLEASE CHECK CLIENT SCREEN - NOTES TO FINANCIAL STATEMENTS - BALANCE SHEET ITEMS - PROVISIONS FOR LIABILITIES - MOVEMENT IN PROVISIONS ETC

Please note: a deferred tax asset should be entered as a negative balance (i.e. include a "-" sign)


12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
60 Ordinary 1 60 60

Rollmaster Rings Limited (Registered number: 04376295)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

13. RESERVES
Retained
earnings
£   

At 1 April 2024 2,331
Profit for the year 194,576
Dividends (196,500 )
At 31 March 2025 407