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Company No: 14115329 (England and Wales)

# ROTAMIC PRECISION HOLDINGS LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

ROTAMIC PRECISION HOLDINGS LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

ROTAMIC PRECISION HOLDINGS LIMITED

## BALANCE SHEET

As at 30 September 2025
ROTAMIC PRECISION HOLDINGS LIMITED

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 4,283,597 |  | 4,283,597
|  | 4,283,597 |  | 4,283,597
Current assets |  |  |  |
Cash at bank and in hand |  | 10,012 |  | 8,454
|  | 10,012 |  | 8,454
Creditors: amounts falling due within one year | 4 | ( 494,202) |  | ( 494,800)
Net current liabilities |  | (484,190) |  | (486,346)
Total assets less current liabilities |  | 3,799,407 |  | 3,797,251
Creditors: amounts falling due after more than one year | 5 | ( 1,959,300) |  | ( 2,449,300)
Net assets |  | 1,840,107 |  | 1,347,951
Capital and reserves |  |  |  |
Called-up share capital | 6 | 1,112 |  | 1,112
Profit and loss account |  | 1,838,995 |  | 1,346,839
Total shareholders' funds |  | 1,840,107 |  | 1,347,951

For the financial year ending 30 September 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 financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Rotamic Precision Holdings Limited (registered number: 14115329) were approved and authorised for issue by the Board of Directors on 01 December 2025. They were signed on its behalf by:

Mr G P Squires Director |

ROTAMIC PRECISION HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
ROTAMIC PRECISION HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Rotamic Precision Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is:-
Little Moor House
Falcon Road
Sowton Industrial Estate
Exeter
EX2 7LB
United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption in section 399 of the Companies Act 2006 not to prepare consolidated accounts, because the group it heads qualifies as small. The financial statements present information about the Company as an individual entity only.

##### Turnover

Turnover is comprised of dividends, which is recognised when the company's right to receive payment has been established.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.
An asset is impaired where there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.
Where indicators exist for a decrease in impairment loss, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through the Statement of Income and Retained Earnings. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 0 |  | 0

#### 3. Fixed asset investments

Investments in subsidiaries

| 2025
| £
Cost |
At 01 October 2024 | 4,283,597
At 30 September 2025 | 4,283,597
Carrying value at 30 September 2025 | 4,283,597
Carrying value at 30 September 2024 | 4,283,597

#### 4. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans (secured) | 240,000 |  | 240,000
Other loans | 250,000 |  | 250,000
Accruals | 4,202 |  | 4,800
| 494,202 |  | 494,800

The bank loans are secured with fixed and floating charges over the group company assets.
At 30 September 2025 bank loans includes a bank loan of £440,000 (2024: £680,000) which is repayable by instalments and is interest bearing, a further loan of £600,000 (2024: £600,000) is interest only.
Amounts owed to Group undertakings are repayable on demand and do not bear interest.

#### 5. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans (secured) | 800,000 |  | 1,040,000
Other loans (secured) | 1,159,300 |  | 1,409,300
| 1,959,300 |  | 2,449,300

At 30 September 2025, other loans comprise £1,409,300 (2024: £1,659,300) in loan notes as part of a signed deed. The loan notes are non-interest bearing and the deed is secured by the director's personal guarantee.

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
56 Ordinary A shares of £ 1.00 each | 56 |  | 56
56 Ordinary B shares of £ 1.00 each | 56 |  | 56
1,000 Ordinary shares of £ 1.00 each | 1,000 |  | 1,000
| 1,112 |  | 1,112

The rights attached to each type of Ordinary shares (Ordinary, Ordinary A and Ordinary B) is that each share is entitled to one vote in any circumstances. Shares are entitled to dividend payments or any other distribution. Dividends may be paid to the holders of one or more classes of shares to the exclusion of the other(s) or to all classes of shares, in each case at the same or differing rates. Shares are entitled to participate in a distribution arising from a winding up of the company. The shares are non-redeemable.