Registered number
01567319
Rotowash U.K. Limited
Filleted Accounts
31 December 2024

Rotowash U.K. Limited
Registered number: | 01567319
Balance Sheet
as at 31 December 2024
Notes |  |  | 2024 |  |  | 2023
£ | £
Fixed assets
Tangible assets | 3 |  |  | 2,892 |  |  | 2,590
Investments | 4 |  |  | 200 |  |  | 200
|  |  |  | 3,092 |  |  | 2,790
Current assets
Debtors | 5 |  | 154,149 |  |  | 102,397
Investments held as current assets | 6 |  | 1,234,262 |  |  | 1,166,480
Cash at bank and in hand |  |  | 326,567 |  |  | 414,149
|  |  | 1,714,978 |  |  | 1,683,026
Creditors: amounts falling due within one year | 7 |  | (51,291) |  |  | (1,817)
Net current assets |  |  |  | 1,663,687 |  |  | 1,681,209
Net assets |  |  |  | 1,666,779 |  |  | 1,683,999
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 1,666,679 |  |  | 1,683,899
Shareholders' funds |  |  |  | 1,666,779 |  |  | 1,683,999
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr M K Masters
Director
Approved by the board on 1 September 2025

Rotowash U.K. Limited
Notes to the Accounts
for the year ended 31 December 2024
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery etc | 25% per annum on reducing balance
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Consolidation
| The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
2 | Employees | 2024 |  | 2023
Number | Number
| Average number of persons employed by the company | 3 |  | 2
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 January 2024 | 24,575
| Additions | 1,267
| At 31 December 2024 | 25,842
| Depreciation
| At 1 January 2024 | 21,985
| Charge for the year | 965
| At 31 December 2024 | 22,950
| Net book value
| At 31 December 2024 | 2,892
| At 31 December 2023 | 2,590
4 | Investments
Investments in
subsidiary
undertakings
£
| Cost
| At 1 January 2024 | 200
| At 31 December 2024 | 200
| The company's holding of the issued share capital of other companies, as at 31 December 2024, is as follows:
| Rotowash Ltd, a company incorporated in England - 100% (£100)
| Rotowash Sales and Services Ltd, a company incorporated in England - 100% (£100)
5 | Debtors | 2024 |  | 2023
£ | £
| Amounts owed by group undertakings |  |  |  |  | 74,490 |  | 48,671
| Other debtors | 79,659 |  | 53,726
|  |  |  |  |  | 154,149 |  | 102,397
6 | Investments held as current assets | 2024 |  | 2023
£ | £
| Fair value
| Listed investments | 1,171,820 |  | 1,127,257
| UK fixed interest investments | 62,442 |  | 39,223
|  |  |  |  |  | 1,234,262 |  | 1,166,480
| Listed investments having a net book value of £1,171,820 (2023: £1,127,257) are listed on a recognised stock exchange and had a market value of £1,367,004 (2023: £1,241,616) at the end of the year. UK fixed interest investments having a net book value of £62,442 (2023: £39,223) had a market value of £62,442 (2023: £40,348) at the end of the year.
7 | Creditors: amounts falling due within one year | 2024 |  | 2023
£ | £
| Trade creditors | 9,738 |  | 661
| Amounts owed to group undertakings |  |  |  |  | 1,771 |  | 1,771
| Taxation and social security costs | 28,071 |  | 22,788
| Other creditors | 11,711 |  | (23,403)
|  |  |  |  |  | 51,291 |  | 1,817
8 | Related party transactions
| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
9 | Other information
| Rotowash U.K. Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 9 Station Parade
| Uxbridge Road
| Ealing Common
| London
| W5 3LD

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