Company registration number 05415947 (England and Wales)
ROTHWELL INVESTMENTS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
ROTHWELL INVESTMENTS LTD
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6
ROTHWELL INVESTMENTS LTD
STATEMENT OF FINANCIAL POSITION
As At 31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
7,595
9,016
Investment property
5
1,110,294
475,000
1,117,889
484,016
Current assets
Debtors
6
15,146
5,629
Cash at bank and in hand
22,871
36,797
38,017
42,426
Creditors: amounts falling due within one year
7
(91,192)
(82,765)
Net current liabilities
(53,175)
(40,339)
Total assets less current liabilities
1,064,714
443,677
Creditors: amounts falling due after more than one year
8
(114,994)
(145,683)
Net assets
949,720
297,994
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
949,620
297,894
Total equity
949,720
297,994

The notes on pages 3 to 6 form part of these financial statements.

ROTHWELL INVESTMENTS LTD
STATEMENT OF FINANCIAL POSITION (CONTINUED)
As At 31 October 2025
- 2 -

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

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his 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 director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 8 July 2026
Mr M Robinson
Director
Company registration number 05415947 (England and Wales)
ROTHWELL INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 October 2025
- 3 -
1
Accounting policies
Company information

Rothwell Investments Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 9, Greenhey Place, East Gillibrands, Skelmersdale, Lancashire, England, WN8 9SA.

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 are prepared in sterling, which is the functional currency of the company.

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 director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue comprises the net invoiced value of rents charged, excluding value added tax.

1.4
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:

Fixtures and fittings
20% on reducing balance and 5% on cost.

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.

1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Taxation

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

ROTHWELL INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 31 October 2025
1
Accounting policies
(Continued)
- 4 -
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.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 1 (2024: 1).

3
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
6,725
4,384
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2024 and 31 October 2025
75,322
Depreciation and impairment
At 1 November 2024
66,306
Depreciation charged in the year
1,421
At 31 October 2025
67,727
Carrying amount
At 31 October 2025
7,595
At 31 October 2024
9,016
ROTHWELL INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 31 October 2025
- 5 -
5
Investment property
2025
£
Fair value
At 1 November 2024
475,000
Additions
5,629
Revaluations
629,665
At 31 October 2025
1,110,294

The fair value of the investment property has been arrived at on the basis of a valuation carried out in August 2025 by Sixteen Real Estate, who are not connected with the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties and the current lease rental terms.

If investment properties were stated on an historical cost basis rather than a fair value basis, the amounts would have been included as follows:
2025
2024
£
£
Cost
262,990
262,990
Accumulated depreciation
-
-
Carrying amount
262,990
262,990
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
15,146
-
0
Other debtors
-
0
5,629
15,146
5,629
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
24,926
24,926
Trade creditors
55,636
51,503
Taxation and social security
9,330
5,036
Other creditors
1,300
1,300
91,192
82,765
ROTHWELL INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 31 October 2025
- 6 -
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
114,994
145,683
Creditors which fall due after five years are payable as follows:
Payable by instalments
15,289
45,979
9
Ultimate controlling party

The ultimate controlling party is Mr M Robinson, by virtue of his shareholding in the company.

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