REGISTERED NUMBER: 09157039 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ROTHERHAM & COMPANY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D.J. Dumbleton

C.J.S. Pendle

C. D. Dumbleton

K.L. Pendle

S. J. Collett

REGISTERED OFFICE:

8 & 9 The Quadrant

Coventry

CV1 2EG

REGISTERED NUMBER:

09157039 (England and Wales)

ACCOUNTANTS:

Dafferns LLP

Chartered Accountants

One Eastwood

Harry Weston Road

Binley Business Park

Coventry

CV3 2UB

FIXED ASSETS

Intangible assets

5

-

41,700

Tangible assets

6

-

2,117

-

43,817

CURRENT ASSETS

Debtors

7

607,997

629,245

Cash at bank and in hand

99,953

43,631

707,950

672,876

CREDITORS

Amounts falling due within one year

8

391,109

390,782

NET CURRENT ASSETS

316,841

282,094

TOTAL ASSETS LESS CURRENT LIABILITIES

316,841

325,911

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

316,741

325,811

SHAREHOLDERS' FUNDS

316,841

325,911

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

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 25 September 2025 and were signed on its behalf by:

C. D. Dumbleton - Director

1.	STATUTORY INFORMATION

Rotherham & Company 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.

The presentation currency of the financial statements is the Pound Sterling (£) and rounded to the nearest £1.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the fair value of services provided during the year on client assignments. Turnover is recognised as contract activity progresses and the right to consideration is earned. Fair value reflects the amount expected to be recoverable from clients and is based on the time spent, skills and expertise provided and expenses incurred. Turnover excludes Value Added Tax.

Unbilled turnover on individual client assignments is included as accrued income within debtors.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years. This estimated useful life has been extended from the initial assessment of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Tangible fixed assets are recognised at cost and subsequently measured under the historical cost model being cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes any direct expenditure incurred to bring the asset to its current location and condition necessary for the asset to work as intended by management.

Depreciation is calculated so as to write off the cost of tangible fixed assets by equal installments over their estimated useful lives as follows:-

Fixtures & fittings - 20% Straight line

Computer equipment - 33% Straight line

Repairs and maintenance costs are charged to the Income Statement in the period in which they are incurred.

Any gains and losses on the disposal of fixed assets are recognised in the Income Statement in the year the disposal takes place.

Financial instruments

Basic financial instruments in debtors and creditors with no stated interest rate, and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Income Statement in other administrative expenses.

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 the Income Statement 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 the Income Statement in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2023 - 28 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

417,000

AMORTISATION

At 1 January 2024

375,300

Charge for year

41,700

At 31 December 2024

417,000

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

41,700

6.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2024

2,216

51,364

53,580

Disposals

(1,883

)

(6,261

)

(8,144

)

At 31 December 2024

333

45,103

45,436

DEPRECIATION

At 1 January 2024

2,216

49,247

51,463

Charge for year

-

2,117

2,117

Eliminated on disposal

(1,883

)

(6,261

)

(8,144

)

At 31 December 2024

333

45,103

45,436

NET BOOK VALUE

At 31 December 2024

-

-

-

At 31 December 2023

-

2,117

2,117

7.

DEBTORS

2024

2023

£

£

Amounts falling due within one year:

Trade debtors

95,977

84,323

Amounts to be billed

461,595

513,583

Other debtors

100

100

Prepayments

36,575

17,489

594,247

615,495

Amounts falling due after more than one year:

Other debtors

13,750

13,750

Aggregate amounts

607,997

629,245

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Tax

13,354

9,415

Social security and other taxes

22,291

23,874

VAT

72,895

63,738

Other creditors

2,334

2,828

Directors' loan accounts

215,367

244,517

Accruals and deferred income

64,868

46,410

391,109

390,782

9.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary shares

1

100

100

10.	OTHER FINANCIAL COMMITMENTS

The Company had total guarantees and commitments at the balance sheet date of £1,790 (2023 - £18,677).

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are C. J. S. Pendle and C. D. Dumbleton.