Company registration number 01879769 (England and Wales)
ROTECH (SWINDON) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
PAGES FOR FILING WITH REGISTRAR
ROTECH (SWINDON) LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
ROTECH (SWINDON) LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 JANUARY 2025
31 January 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
13,065
13,058
Current assets
Stocks
169,000
133,400
Debtors
4
288,774
315,511
Cash at bank and in hand
53,205
12,672
510,979
461,583
Creditors: amounts falling due within one year
5
(119,982)
(106,502)
Net current assets
390,997
355,081
Net assets
404,062
368,139
Capital and reserves
Called up share capital
14,000
14,000
Profit and loss reserves
390,062
354,139
Total equity
404,062
368,139

For the financial year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 March 2026 and are signed on its behalf by:
Mr J J Walshe
Director
Company registration number 01879769 (England and Wales)
ROTECH (SWINDON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
- 2 -
1
Accounting policies
Company information

Rotech (Swindon) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 10 Blackworth Industrial Park, Highworth, Swindon, Wiltshire, SN6 7NA.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts.

Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

Revenue from a contract to provide services is recognised in the period in which the services are provided

in accordance with the stage of completion of the contract.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery etc
10% on reducing balance
Fixtures and fittings
15% on reducing balance
Computers
25% on reducing balance
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

ROTECH (SWINDON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's

pension scheme are charged to profit or loss in the period to which they relate.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
8
7
ROTECH (SWINDON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 4 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 February 2024
106,743
Additions
2,236
At 31 January 2025
108,979
Depreciation and impairment
At 1 February 2024
93,685
Depreciation charged in the year
2,229
At 31 January 2025
95,914
Carrying amount
At 31 January 2025
13,065
At 31 January 2024
13,058
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
270,884
281,284
Corporation tax recoverable
1,738
1,738
Other debtors
15,281
5,353
287,903
288,375
Deferred tax asset
871
27,136
288,774
315,511
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
31,169
25,984
Taxation and social security
9,919
7,839
Other creditors
78,894
72,679
119,982
106,502
2025-01-31 2024-02-01 false false false 13 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr J J Walshe Mr C L Thwaites 01879769 2024-02-01 2025-01-31 01879769 2025-01-31 01879769 2024-01-31 01879769 core:OtherPropertyPlantEquipment 2025-01-31 01879769 core:OtherPropertyPlantEquipment 2024-01-31 01879769 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 01879769 core:CurrentFinancialInstruments core:WithinOneYear 2024-01-31 01879769 core:CurrentFinancialInstruments 2025-01-31 01879769 core:CurrentFinancialInstruments 2024-01-31 01879769 core:ShareCapital 2025-01-31 01879769 core:ShareCapital 2024-01-31 01879769 core:RetainedEarningsAccumulatedLosses 2025-01-31 01879769 core:RetainedEarningsAccumulatedLosses 2024-01-31 01879769 bus:Director1 2024-02-01 2025-01-31 01879769 core:PlantMachinery 2024-02-01 2025-01-31 01879769 core:FurnitureFittings 2024-02-01 2025-01-31 01879769 core:ComputerEquipment 2024-02-01 2025-01-31 01879769 core:MotorVehicles 2024-02-01 2025-01-31 01879769 2023-02-01 2024-01-31 01879769 core:OtherPropertyPlantEquipment 2024-01-31 01879769 core:OtherPropertyPlantEquipment 2024-02-01 2025-01-31 01879769 core:WithinOneYear 2025-01-31 01879769 core:WithinOneYear 2024-01-31 01879769 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 01879769 bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 01879769 bus:FRS102 2024-02-01 2025-01-31 01879769 bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 01879769 bus:Director2 2024-02-01 2025-01-31 01879769 bus:FullAccounts 2024-02-01 2025-01-31 xbrli:pure xbrli:shares iso4217:GBP