Rotoquip UK Ltd - Filleted accounts

Registered number

04767917

Rotoquip UK Ltd

Filleted Accounts

31 May 2025

Rotoquip UK Ltd
Registered number:		04767917
Balance Sheet
as at 31 May 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		756,876			786,088

Current assets
Stocks		237,901			248,691
Debtors	5	276,387			199,102
Cash at bank and in hand		1,678,840			1,253,621
		2,193,128			1,701,414

Creditors: amounts falling due within one year	6	(1,082,836)			(970,863)

Net current assets			1,110,292			730,551

Total assets less current liabilities			1,867,168			1,516,639

Creditors: amounts falling due after more than one year	7		(725,977)			(555,194)



Net assets			1,141,191			961,445

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			1,140,191			960,445

Shareholders' funds			1,141,191			961,445

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Muhammad Arshad
Director
Approved by the board on 10 December 2025

Rotoquip UK Ltd
Notes to the Accounts
for the year ended 31 May 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			15% reducing balance
	Fixtures, fittings, tools and equipment			15 % reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					21		24


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 June 2024							2,066
	At 31 May 2025							2,066

	Amortisation
	At 1 June 2024							2,066
	At 31 May 2025							2,066

	Net book value
	At 31 May 2025							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 June 2024	591,340		204,327		190,507		986,174
	At 31 May 2025	591,340		204,327		190,507		986,174

	Depreciation
	At 1 June 2024	-		147,939		52,147		200,086
	Charge for the year	-		8,458		20,754		29,212
	At 31 May 2025	-		156,397		72,901		229,298

	Net book value
	At 31 May 2025	591,340		47,930		117,606		756,876
	At 31 May 2024	591,340		56,388		138,360		786,088


5	Debtors					2025		2024
£							£

	Trade debtors					276,387		199,102


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					862,142		732,938
	Corporation tax					206,236		194,988
	Other taxes and social security costs					14,458		42,937
						1,082,836		970,863


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Barclays assest finance					29,212		16,231
	Directors loan account					696,765		525,000
	Barclays loan account					-		13,963
						725,977		555,194


8	Other information

	Rotoquip UK Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	C/O Sidhu & Co
	4 Albert Road
	Bradford
	West Yorkshire
	BD13 1PB