REGISTERED NUMBER: 05038372 (England and Wales)

ROTO SPA LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K A Rowntree

J Smith

M G Zacaroli

SECRETARY:

M G Zacaroli

REGISTERED OFFICE:

35 Boldmere Road

Sutton Coldfield

B73 5UY

REGISTERED NUMBER:

05038372 (England and Wales)

ACCOUNTANTS:

Sephton & Company LLP

Chartered Certified Accountants

Marston House

5 Elmdon Lane

Marston Green

Solihull

West Midlands

B37 7DL

FIXED ASSETS

Tangible assets

4

496,617

544,538

CURRENT ASSETS

Stocks

1,066,101

1,288,538

Debtors

5

404,137

275,647

Cash at bank and in hand

26,922

106,398

1,497,160

1,670,583

CREDITORS

Amounts falling due within one year

6

1,056,349

1,241,674

NET CURRENT ASSETS

440,811

428,909

TOTAL ASSETS LESS CURRENT LIABILITIES

937,428

973,447

CREDITORS

Amounts falling due after more than one year

7

(129,579

)

(176,703

)

PROVISIONS FOR LIABILITIES

(92,074

)

(100,961

)

NET ASSETS

715,775

695,783

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

715,575

695,583

SHAREHOLDERS' FUNDS

715,775

695,783

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 April 2026 and were signed on its behalf by:

M G Zacaroli - Director

1.	STATUTORY INFORMATION

Roto Spa 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The company recognises turnover at the point of goods despatch. It does not have any material amounts of deferred or accrued income.

Interest income is recognised when it is probable that the economic benefits will flow to the company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding and the effective interest rate applicable.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% 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 Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 17 (2025 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 February 2025

844,738

115,873

132,520

1,093,131

Additions

73,123

-

22,956

96,079

Disposals

(82

)

(772

)

(50,325

)

(51,179

)

At 31 January 2026

917,779

115,101

105,151

1,138,031

DEPRECIATION

At 1 February 2025

392,159

60,602

95,832

548,593

Charge for year

105,107

17,304

12,812

135,223

Eliminated on disposal

(58

)

(405

)

(41,939

)

(42,402

)

At 31 January 2026

497,208

77,501

66,705

641,414

NET BOOK VALUE

At 31 January 2026

420,571

37,600

38,446

496,617

At 31 January 2025

452,579

55,271

36,688

544,538

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Trade debtors

387,534

255,339

Other debtors

16,603

20,308

404,137

275,647

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Trade creditors

270,662

237,487

Taxation and social security

20,471

23,352

Other creditors

765,216

980,835

1,056,349

1,241,674

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/1/26

31/1/25

£

£

Other creditors

129,579

176,703