REGISTERED NUMBER: 11288366 (England and Wales)

Rotarex UK Ltd

Report of the Directors and

Financial Statements

For The Year Ended

31st December 2025

Page

Company Information

1

Report of the Directors

2

Balance Sheet

3

Notes to the Financial Statements

4

to

5

DIRECTORS:

P E A Schmitz

J C F Schmitz

REGISTERED OFFICE:

8 Hopper Way

Diss

Norfolk

IP22 4GT

BUSINESS ADDRESS:

24 Rue de Diekirch

Lintgen

7440

REGISTERED NUMBER:

11288366 (England and Wales)

INDEPENDENT AUDITORS:

TC Group

Statutory Auditor

Waverley House

115-119 Holdenhurst Rd

Bournemouth

BH8 8DY

The directors present their report with the financial statements of the company for the year ended 31st December 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of sales agent of gas cylinder valves and pressure regulators.

DIRECTORS

P E A Schmitz has held office during the whole of the period from 1st January 2025 to the date of this report.

FINANCIAL INSTRUMENTS

Basic financial instruments are recognised at amortised cost.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, TC Group, will be proposed for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

P E A Schmitz - Director

19th May 2026

CURRENT ASSETS

Stocks

20,992

-

Debtors

6

67,685

89,931

Cash at bank

44,090

10,674

132,767

100,605

CREDITORS

Amounts falling due within one year

7

33,674

10,106

NET CURRENT ASSETS

99,093

90,499

TOTAL ASSETS LESS CURRENT LIABILITIES

99,093

90,499

CAPITAL AND RESERVES

Called up share capital

8

40,000

40,000

Retained earnings

59,093

50,499

SHAREHOLDERS' FUNDS

99,093

90,499

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19th May 2026 and were signed on its behalf by:

J C F Schmitz - Director

P E A Schmitz - Director

1.	STATUTORY INFORMATION

Rotarex UK Ltd 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 (£).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents commissions charged to a group company and from 2025 sales to customers of gas cylinders.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 profit or loss in the period to which they relate.

Financial instruments

Basic financial instruments are recognised at amortised cost.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st January 2025

and 31st December 2025

208

DEPRECIATION

At 1st January 2025

and 31st December 2025

208

NET BOOK VALUE

At 31st December 2025

-

At 31st December 2024

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

67,685

88,750

Other debtors

-

1,181

67,685

89,931

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

281

111

Taxation and social security

5,170

2,399

Other creditors

28,223

7,596

33,674

10,106

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£400

40,000

40,000

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Ian Rodd BSc FCA FCCA (Senior Statutory Auditor)

for and on behalf of TC Group

10.	RELATED PARTY DISCLOSURES

11.	ULTIMATE CONTROLLING PARTY

12.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Ian Rodd (Senior Statutory Auditor)

for and on behalf of TC Group, Statutory Auditor