0 false false false false false false false false false false true false false true false true false No description of principal activity 2024-04-01 Sage Accounts Production Advanced 2024 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 10654141 2024-04-01 2025-03-31 10654141 2025-03-31 10654141 2024-03-31 10654141 2023-04-01 2024-03-31 10654141 2024-03-31 10654141 2023-03-31 10654141 bus:LeadAgentIfApplicable 2024-04-01 2025-03-31 10654141 bus:Director2 2024-04-01 2025-03-31 10654141 bus:Director1 2024-04-01 2025-03-31 10654141 core:WithinOneYear 2025-03-31 10654141 core:WithinOneYear 2024-03-31 10654141 core:AfterOneYear 2025-03-31 10654141 core:AfterOneYear 2024-03-31 10654141 core:ShareCapital 2025-03-31 10654141 core:ShareCapital 2024-03-31 10654141 core:SharePremium 2025-03-31 10654141 core:SharePremium 2024-03-31 10654141 core:RetainedEarningsAccumulatedLosses 2025-03-31 10654141 core:RetainedEarningsAccumulatedLosses 2024-03-31 10654141 bus:Director1 2024-03-31 10654141 bus:Director1 2025-03-31 10654141 bus:Director2 2024-03-31 10654141 bus:Director2 2025-03-31 10654141 bus:Director1 2023-03-31 10654141 bus:Director1 2024-03-31 10654141 bus:Director2 2023-03-31 10654141 bus:Director2 2024-03-31 10654141 bus:Director1 2023-04-01 2024-03-31 10654141 bus:Director2 2023-04-01 2024-03-31 10654141 bus:SmallEntities 2024-04-01 2025-03-31 10654141 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 10654141 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10654141 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10654141 bus:AbridgedAccounts 2024-04-01 2025-03-31
COMPANY REGISTRATION NUMBER: 10654141

Roth Group Ltd

Filleted Unaudited Abridged Financial Statements

31 March 2025

Roth Group Ltd

Abridged Financial Statements

Year ended 31 March 2025

Contents | Page

Report to the board of directors on the preparation of the unaudited statutory abridged financial statements | 1

Abridged statement of financial position | 2

Notes to the abridged financial statements | 4

Roth Group Ltd

Report to the Board of Directors on the Preparation of the Unaudited Statutory Abridged Financial Statements of Roth Group Ltd

Year ended 31 March 2025
As described on the abridged statement of financial position, the directors of the company are responsible for the preparation of the abridged financial statements for the year ended 31 March 2025, which comprise the abridged statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these abridged financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
ADK Chartered accountants
Scottsdale House Springfield Avenue Harrogate England HG1 2HR
17 October 2025

Roth Group Ltd

Abridged Statement of Financial Position

31 March 2025

| 2025 | 2024
Note | £ | £

Current assets

Debtors | 18,710 | 1,254
Investments | 4 | 11 | 111
Cash at bank and in hand | 120 | 590
| -------- | -------
| 18,841 | 1,955

Creditors: amounts falling due within one year | 78,599 | 45,566
| -------- | --------
Net current liabilities | 59,758 | 43,611
| -------- | --------
Total assets less current liabilities | ( 59,758) | ( 43,611)

Creditors: amounts falling due after more than one year | 7,968 | 19,937
| -------- | --------
Net liabilities | ( 67,726) | ( 63,548)
| -------- | --------

Capital and reserves

Called up share capital | 200 | 200
Share premium account | 255,250 | 255,250
Profit and loss account | ( 323,176) | ( 318,998)
| --------- | ---------
Shareholders deficit | ( 67,726) | ( 63,548)
| --------- | ---------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged income statement has not been delivered.
For the 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 abridged financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged income statement and the abridged statement of financial position for the year ending 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Roth Group Ltd

Abridged Statement of Financial Position (continued)

31 March 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 17 October 2025 , and are signed on behalf of the board by:

D Morgan
Director

Company registration number: 10654141

Roth Group Ltd

Notes to the Abridged Financial Statements

Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Scottsdale House, 10-31 Springfield Avenue, Harrogate, HG1 2HR, England.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Investments

| 2025 | 2024
| £ | £
Investments in group undertakings | – | 100
Other investments | 11 | 11
| ---- | ----
| 11 | 111
| ---- | ----

5. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the directors | Balance outstanding
|  | £ | £ | £
| Mr P Wilkinson | 17,358 | 8,700 | 26,058
| D Morgan | 5,107 | ( 7,000) | ( 1,893)
|  | -------- | ------- | --------
|  | 22,465 | 1,700 | 24,165
|  | -------- | ------- | --------

| 2024
|  | Balance brought forward | Advances/ (credits) to the directors | Balance outstanding
|  | £ | £ | £
| Mr P Wilkinson | 11,518 | 5,840 | 17,358
| D Morgan | 5,687 | ( 580) | 5,107
|  | -------- | ------- | --------
|  | 17,205 | 5,260 | 22,465
|  | -------- | ------- | --------

6. Related party transactions
The company was under the control of Mr D Morgan & Mr P Wilkinson throughout the current year. As at 31.03.25 Mr P Wilkinson was owed £26,058 by the company and Mr D Morgan owed the company £1,893. During the accounting period Mr R Moores (shareholder) leant the company £26,502, as at 31.03.25 Mr R Moores was owed £40,314.