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Registered number: 08164616










ROLTON HOLDINGS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
ROLTON HOLDINGS LIMITED
REGISTERED NUMBER: 08164616

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
1,669,948
1,669,948

  
1,669,948
1,669,948

Current assets
  

Debtors: amounts falling due within one year
 5 
140,880
129,430

Cash at bank and in hand
 6 
196,578
229,763

  
337,458
359,193

Creditors: amounts falling due within one year
 7 
(825,397)
(825,397)

Net current liabilities
  
 
 
(487,939)
 
 
(466,204)

Total assets less current liabilities
  
1,182,009
1,203,744

  

Net assets
  
1,182,009
1,203,744


Capital and reserves
  

Called up share capital 
  
9,354
9,354

Share premium account
  
1,192,943
1,192,943

Capital redemption reserve
  
1,371
1,371

Profit and loss account
  
(21,659)
76

  
1,182,009
1,203,744


Page 1

 
ROLTON HOLDINGS LIMITED
REGISTERED NUMBER: 08164616
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 





C Smith
Director

Date: 26 June 2025

The notes on pages 4 to 6 form part of these financial statements.

Page 2

 
ROLTON HOLDINGS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2024


Called up share capital
Share premium account
Capital redemption reserve
Profit and loss account
Total equity

£
£
£
£
£


At 1 October 2022
10,725
1,192,943
-
(23,998)
1,179,670


Comprehensive income for the year

Profit for the year
-
-
-
407,570
407,570

Purchase of own shares
(1,371)
-
1,371
(383,496)
(383,496)



At 1 October 2023
9,354
1,192,943
1,371
76
1,203,744


Comprehensive income for the year

Loss for the year
-
-
-
(21,735)
(21,735)


At 30 September 2024
9,354
1,192,943
1,371
(21,659)
1,182,009


The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
ROLTON HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Rolton Holdings Limited is a private company limited by shares and is incorporated and domiciled in England. The address of its registered office is The Charles Parker Building, Midland Road, Higham Ferrers, Northamptonshire, NN10 8DN. The Company's functional and presentational currency is GBP.
The principal activity of the Company is that of a holding company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Going concern

The financial statements have been prepared on a going concern basis. The Directors have considered relevant information, including the annual budget, forecast future cash flows and the impact of subsequent events in making their assessment. 
 
Based on these assessments and having regard to the resources available to the entity, the Directors have concluded that they can continue to adopt the going concern basis in preparing the annual report and accounts.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 4

 
ROLTON HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees




The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Directors
4
4


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 October 2023
1,669,948



At 30 September 2024
1,669,948




Page 5

 
ROLTON HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
11,450
-

Other debtors
129,430
129,430

140,880
129,430



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
196,578
229,763



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
693,537
693,537

Other creditors
129,430
129,430

Accruals and deferred income
2,430
2,430

825,397
825,397



8.


Related party transactions

The Company has taken advantage of the exemptions available under FRS 102 section 1A not to report transactions with wholly owned group members.

 
Page 6