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Company Registration No. 08328950 (England and Wales)
Rotaheat Limited Unaudited accounts for the year ended 31 December 2024
Rotaheat Limited Unaudited accounts Contents
Page
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Rotaheat Limited Company Information for the year ended 31 December 2024
Director
Robert Thompson
Secretary
Lucy Purves
Company Number
08328950 (England and Wales)
Registered Office
Sandgate Netton Street Bishopstone Salisbury SP5 4DF
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Rotaheat Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
26,083 
23,949 
Tangible assets
3,261 
12,836 
29,344 
36,785 
Current assets
Inventories
10,849 
4,431 
Debtors
63,872 
67,775 
Cash at bank and in hand
5,178 
10,580 
79,899 
82,786 
Creditors: amounts falling due within one year
(54,014)
(36,427)
Net current assets
25,885 
46,359 
Total assets less current liabilities
55,229 
83,144 
Creditors: amounts falling due after more than one year
(45,500)
(43,000)
Net assets
9,729 
40,144 
Capital and reserves
Called up share capital
3,441 
3,441 
Share premium
363,131 
363,131 
Profit and loss account
(356,843)
(326,428)
Shareholders' funds
9,729 
40,144 
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 September 2025 and were signed on its behalf by
Robert Thompson Director Company Registration No. 08328950
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Rotaheat Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Rotaheat Limited is a private company, limited by shares, registered in England and Wales, registration number 08328950. The registered office is Sandgate, Netton Street, Bishopstone, Salisbury, SP5 4DF.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Fixed Assets
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
3 years straight line
Other tangible fixed assets
2 years straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation, using the straight line method over 5 years. Intellectual Property costs are valued at cost and are amortised using the straight line over 10 years.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2024
89,597 
Additions
7,386 
Disposals
(50,040)
At 31 December 2024
46,943 
Amortisation
At 1 January 2024
65,648 
On disposals
(50,040)
Charge for the year
5,252 
At 31 December 2024
20,860 
Net book value
At 31 December 2024
26,083 
At 31 December 2023
23,949 
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Rotaheat Limited Notes to the Accounts for the year ended 31 December 2024
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2024
97,744 
Disposals
(35,023)
At 31 December 2024
62,721 
Depreciation
At 1 January 2024
84,908 
Charge for the year
9,575 
On disposals
(35,023)
At 31 December 2024
59,460 
Net book value
At 31 December 2024
3,261 
At 31 December 2023
12,836 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
289 
532 
Trade debtors
- 
60,108 
Accrued income and prepayments
63,583 
7,135 
63,872 
67,775 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
4,173 
15,604 
Taxes and social security
1,166 
2,473 
Other creditors
2,874 
- 
Loans from directors
30,000 
15,000 
Accruals
15,801 
3,350 
54,014 
36,427 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
45,500 
43,000 
9
Average number of employees
During the year the average number of employees was 2 (2023: 3).
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