REGISTERED NUMBER: 05764428 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Rotsos Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs V Christodoulou

F Christodoulou

SECRETARY:

F Christodoulou

REGISTERED OFFICE:

C/o Lucas Reis Lansdowne House

Buxton Road

Stockport

SK2 6LR

REGISTERED NUMBER:

05764428 (England and Wales)

ACCOUNTANTS:

Lucas Reis Ltd

Chartered Accountants

Lansdowne House

85 Buxton Road

Stockport

Cheshire

SK2 6LR

FIXED ASSETS

Intangible assets

4

8,000

16,000

Tangible assets

5

10,001

8,696

18,001

24,696

CURRENT ASSETS

Stocks

3,270

3,545

Debtors

6

1,092

4,313

Cash at bank and in hand

231,772

206,435

236,134

214,293

CREDITORS

Amounts falling due within one year

7

39,504

66,704

NET CURRENT ASSETS

196,630

147,589

TOTAL ASSETS LESS CURRENT LIABILITIES

214,631

172,285

PROVISIONS FOR LIABILITIES

2,165

2,174

NET ASSETS

212,466

170,111

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

212,366

170,011

SHAREHOLDERS' FUNDS

212,466

170,111

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 24 April 2026 and were signed on its behalf by:

F Christodoulou - Director

1.	STATUTORY INFORMATION

Rotsos Limited 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Land and buildings

-

10% on cost

Plant and machinery etc

-

33% on cost and 15% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

160,000

AMORTISATION

At 1 September 2024

144,000

Amortisation for year

8,000

At 31 August 2025

152,000

NET BOOK VALUE

At 31 August 2025

8,000

At 31 August 2024

16,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

3,224

28,911

8,910

912

41,957

Additions

-

-

3,505

-

3,505

At 31 August 2025

3,224

28,911

12,415

912

45,462

DEPRECIATION

At 1 September 2024

1,288

23,904

7,161

908

33,261

Charge for year

323

909

964

4

2,200

At 31 August 2025

1,611

24,813

8,125

912

35,461

NET BOOK VALUE

At 31 August 2025

1,613

4,098

4,290

-

10,001

At 31 August 2024

1,936

5,007

1,749

4

8,696

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

-

3,300

Prepayments

1,092

1,013

1,092

4,313

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Corporation Tax

16,725

35,765

Social security and other taxes

434

678

VAT

15,699

15,719

Directors' loan accounts

250

8,227

Accrued expenses

6,396

6,315

39,504

66,704

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

1

100

100