Rotherglen Associates Limited 05625218 false 2024-12-01 2026-01-31 2026-01-31 The principal activity of the company is Project Management and Consultancy Services.The company ceased trading on 31 January 2026 and commenced an orderly wind down of its affairs. Digita Accounts Production Advanced 6.30.9574.0 true 05625218 2024-12-01 2026-01-31 05625218 2026-01-31 05625218 core:RetainedEarningsAccumulatedLosses 2026-01-31 05625218 core:ShareCapital 2026-01-31 05625218 core:CurrentFinancialInstruments 2026-01-31 05625218 core:CurrentFinancialInstruments core:WithinOneYear 2026-01-31 05625218 core:FurnitureFittingsToolsEquipment 2026-01-31 05625218 bus:SmallEntities 2024-12-01 2026-01-31 05625218 bus:AuditExemptWithAccountantsReport 2024-12-01 2026-01-31 05625218 bus:FilletedAccounts 2024-12-01 2026-01-31 05625218 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2026-01-31 05625218 bus:Director2 2024-12-01 2026-01-31 05625218 bus:PrivateLimitedCompanyLtd 2024-12-01 2026-01-31 05625218 core:FurnitureFittingsToolsEquipment 2024-12-01 2026-01-31 05625218 core:OfficeEquipment 2024-12-01 2026-01-31 05625218 countries:AllCountries 2024-12-01 2026-01-31 05625218 core:FurnitureFittingsToolsEquipment 2024-11-30 05625218 2023-12-01 2024-11-30 05625218 2024-11-30 05625218 core:RetainedEarningsAccumulatedLosses 2024-11-30 05625218 core:ShareCapital 2024-11-30 05625218 core:CurrentFinancialInstruments 2024-11-30 05625218 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 05625218 core:FurnitureFittingsToolsEquipment 2024-11-30 iso4217:GBP xbrli:pure

Registration number: 05625218

Rotherglen Associates Limited
Unaudited Financial Statements
for the Period from 1 December 2024 to 31 January 2026

Rotherglen Associates Limited

(Registration number: 05625218)
Balance Sheet as at 31 January 2026

| Note | 31 January 2026 £ | 30 November 2024 £
Fixed assets |  |  |
Tangible assets | 3 | - | 596
Current assets |  |  |
Debtors | 4 | 27,213 | 4,161
Cash at bank and in hand |  | 144,854 | 112,845
|  | 172,067 | 117,006
Creditors: Amounts falling due within one year | 5 | (17,904) | (9,673)
Net current assets |  | 154,163 | 107,333
Net assets |  | 154,163 | 107,929
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | 154,161 | 107,927
Shareholders' funds |  | 154,163 | 107,929

For the financial period ending 31 January 2026 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 accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 11 February 2026 and signed on its behalf by:

.........................................

T Perry

Director

Rotherglen Associates Limited

Notes to the Financial Statements for the Period from 1 December 2024 to 31 January 2026

1 | Accounting policies

Statutory information

Rotherglen Associates Limited is a private company, limited by shares, domiciled in England and Wales, company number 05625218. The registered office is at Rotherglen House, 36 Grange Road, Rotherham, S60 3LB.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax. Revenue is recognised when services have been provided to an agreed level with the customer in accordance with any relevant customer contract or agreement.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of the assets over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 20% straight line

Rotherglen Associates Limited

Notes to the Financial Statements for the Period from 1 December 2024 to 31 January 2026 (continued)

1 | Accounting policies (continued)

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the statement of comprehensive income.

2 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2024 - 2).

3 | Tangible assets

| Office equipment £
Cost or valuation
At 1 December 2024 | 3,857
Disposals | (3,857)
At 31 January 2026 | -
Depreciation
At 1 December 2024 | 3,261
Charge for the period | 596
Eliminated on disposal | (3,857)
At 31 January 2026 | -
Carrying amount
At 31 January 2026 | -
At 30 November 2024 | 596

Rotherglen Associates Limited

Notes to the Financial Statements for the Period from 1 December 2024 to 31 January 2026 (continued)

4 | Debtors

| 31 January 2026 £ | 30 November 2024 £
Trade debtors | 7,920 | 2,985
Prepayments | - | 1,176
Other debtors | 19,293 | -
| 27,213 | 4,161

5 | Creditors

| 31 January 2026 £ | 30 November 2024 £
Due within one year |  |
Taxation and social security | 15,154 | 5,660
Accruals and deferred income | 2,750 | 3,131
Other creditors | - | 882
| 17,904 | 9,673

6 | Related party transactions

During the period the directors received interest free loans of £20,000 from the company. At the balance sheet date the amount due to the company was £19,118 (30 November 2024: £882 due from the company).