Registration number: 06121390

Rollestone Instrument Engineering Limited

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 8

Rollestone Instrument Engineering Limited

Company Information

Directors

Mrs A Ley Mr K Ley

Company secretary

Mrs A Ley

Registered office

158 Rollestone Road Holbury Southampton Hampshire SO45 2HA

Accountants

Numeric Accounting Chartered Certified AccountantsSuite 1 The Portway Centre Old Sarum Park Old Sarum Salisbury Wiltshire SP4 6EB

Rollestone Instrument Engineering Limited

(Registration number: 06121390)
Abridged Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	4,864	6,529
Current assets
Debtors		17,153	15,909
Cash at bank and in hand		26,521	22,052
		43,674	37,961
Creditors: Amounts falling due within one year		(25,049)	(25,120)
Net current assets		18,625	12,841
Total assets less current liabilities		23,489	19,370
Provisions for liabilities		(924)	(1,241)
Net assets		22,565	18,129
Capital and reserves
Called up share capital	5	2	2
Retained earnings		22,563	18,127
Shareholders' funds		22,565	18,129

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 September 2025 and signed on its behalf by:
 

Rollestone Instrument Engineering Limited

(Registration number: 06121390)
Abridged Balance Sheet as at 31 March 2025 (continued)

......................................... Mr K Ley Director

Rollestone Instrument Engineering Limited

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

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
158 Rollestone Road
Holbury
Southampton
Hampshire
SO45 2HA

These financial statements were authorised for issue by the Board on 8 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentational currency is £ sterling.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Rollestone Instrument Engineering Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025 (continued)

2	Accounting policies (continued)

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	25% Straight Line
Computer Equipment	33% Straight Line
Plant and Machinery	25% Reducing Balance

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Rollestone Instrument Engineering Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025 (continued)

2	Accounting policies (continued)

Financial instruments

Classification
A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.
 Recognition and measurement
When a financial asset or financial liability is recognised initially, the entity shall measure it at the transaction price unless the arrangement constitutes, in effect, a financing transaction. An arrangement constitutes a financing transaction if payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate.

At the end of each reporting period, an entity shall measure all financial instruments which constitute a financing arrangement at fair value and recognise changes in fair value in profit or loss.
 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 1).

Rollestone Instrument Engineering Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025 (continued)

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	1,704	2,042	226	34,792	38,764
At 31 March 2025	1,704	2,042	226	34,792	38,764
Depreciation
At 1 April 2024	1,063	798	226	30,148	32,235
Charge for the year	193	311	-	1,161	1,665
At 31 March 2025	1,256	1,109	226	31,309	33,900
Carrying amount
At 31 March 2025	448	933	-	3,483	4,864
At 31 March 2024	641	1,244	-	4,644	6,529

5	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1
Ordinary A of £1 each	1	1	1	1
	2	2	2	2

6

Dividends

		2025		2024
		£		£
Interim dividend of £500.00 (2024 - £600.00) per ordinary share		1,000		1,200

Rollestone Instrument Engineering Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025 (continued)

7	Related party transactions

The loan from the director is interest free and repayable on demand.

Transactions with directors

2025	At 1 April 2024 £	Advances to director £	Other payments made to company by director £	At 31 March 2025 £
Mr K Ley
The loan from the director is interest free and repayable on demand.	(18,512)	26,000	(24,582)	(17,094)

2024	At 1 April 2023 £	Advances to director £	Other payments made to company by director £	At 31 March 2024 £
Mr K Ley
The loan from the director is interest free and repayable on demand.	(23,873)	18,873	(13,512)	(18,512)

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	23,749	12,000
Contributions paid to money purchase schemes	62,000	70,000
	85,749	82,000