Company registration number SC396066 (Scotland)
ROTOJAR INNOVATIONS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ROTOJAR INNOVATIONS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 8
ROTOJAR INNOVATIONS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
709,694
685,817
Tangible assets
4
176,786
181,542
886,480
867,359
Current assets
Debtors
5
3,166,632
3,663,880
Cash at bank and in hand
256,039
2,912
3,422,671
3,666,792
Creditors: amounts falling due within one year
6
(7,687,216)
(8,548,417)
Net current liabilities
(4,264,545)
(4,881,625)
Total assets less current liabilities
(3,378,065)
(4,014,266)
Creditors: amounts falling due after more than one year
7
(60,000)
(60,000)
Net liabilities
(3,438,065)
(4,074,266)
Capital and reserves
Called up share capital
8
161
150
Profit and loss reserves
(3,438,226)
(4,074,416)
Total equity
(3,438,065)
(4,074,266)
ROTOJAR INNOVATIONS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 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 profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on
18 June 2026
18 June 2026
and are signed on its behalf by:
P Moyes
..............................................
Peter Moyes
Director
Company registration number SC396066 (Scotland)
ROTOJAR INNOVATIONS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 January 2024
150
(3,428,056)
(3,427,906)
Year ended 31 December 2024:
Loss and total comprehensive income
-
(646,360)
(646,360)
Balance at 31 December 2024
150
(4,074,416)
(4,074,266)
Year ended 31 December 2025:
Profit and total comprehensive income
-
636,190
636,190
Issue of share capital
8
11
-
11
Balance at 31 December 2025
161
(3,438,226)
(3,438,065)
ROTOJAR INNOVATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
1
Accounting policies
Company information

Rotojar Innovations Limited is a private company limited by shares incorporated in Scotland. The registered office is 37 Albyn Place, Aberdeen, United Kingdom, United Kingdom, AB10 1YN.

1.1
Accounting convention

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.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Intangible fixed assets

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation 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:

Patents & licences
20 years
1.4
Tangible fixed assets

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:

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 equipment
15% on reducing balance
Fixtures and fittings
25% on cost
1.5
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account 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.

ROTOJAR INNOVATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
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.

1.6
Pension costs and other post-retirement benefits

The company operates a defined contribution plan for it s employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in the Statement of comprehensive income when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the company in independently administered funds.

1.7
Leases

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Employees

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

2025
2024
Number
Number
Total
3
5
3
Intangible fixed assets
Patents & licences
£
Cost
At 1 January 2025
842,292
Additions
69,832
Disposals
(1,586)
At 31 December 2025
910,538
Amortisation and impairment
At 1 January 2025
156,475
Amortisation charged for the year
44,369
At 31 December 2025
200,844
Carrying amount
At 31 December 2025
709,694
At 31 December 2024
685,817
ROTOJAR INNOVATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Total
£
£
£
Cost
At 1 January 2025
500,024
41,027
541,051
Additions
250,000
981
250,981
Disposals
(395,195)
-
0
(395,195)
At 31 December 2025
354,829
42,008
396,837
Depreciation and impairment
At 1 January 2025
318,992
40,517
359,509
Depreciation charged in the year
27,620
382
28,002
Eliminated in respect of disposals
(167,460)
-
0
(167,460)
At 31 December 2025
179,152
40,899
220,051
Carrying amount
At 31 December 2025
175,677
1,109
176,786
At 31 December 2024
181,032
510
181,542
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
5,815
732,262
Corporation tax recoverable
78,545
233,109
Amounts owed by group undertakings
2,406,316
2,132,872
Other debtors
399,172
120
2,889,848
3,098,363
2025
2024
Amounts falling due after more than one year:
£
£
Deferred tax asset
276,784
565,517
Total debtors
3,166,632
3,663,880
ROTOJAR INNOVATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
379,229
1,095,395
Taxation and social security
113,868
114,802
Other creditors
7,194,119
7,338,220
7,687,216
8,548,417
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
60,000
60,000
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of 1p each
13,125
12,023
131
120
Ordinary-A of 1p each
2,997
2,997
30
30
16,122
15,020
161
150

During the period, 1139 Ordinary shares were allotted with an aggregate value of £11.

9
Ultimate Controlling Party

The ultimate controlling party is P B Moyes.

10
Related party transactions
2025
2024
Amounts due to related parties
£
£
Other related parties
427,250
486,850

The loans are unsecured and interest free with no fixed repayment terms in place.

2025
2024
Amounts due from related parties
£
£
Other related parties
2,406,051
2,132,872

The loans are unsecured and interest free with no fixed repayment terms in place.

ROTOJAR INNOVATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
11
Directors' transactions

During the year, the company made advances to the directors of £57,403. Payments were received of £54,500 which resulted in amounts due from the company at the year end of £6,772,681 (20 24 - £6,769,778).

The loan is unsecured and interest free with no fixed repayment terms in place.

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