Rotom Engineering Ltd - Filleted accounts

Registered number

11062451

Rotom Engineering Ltd

Filleted Accounts

30 November 2025

Rotom Engineering Ltd
Registered number:		11062451
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		34,767			7,341

Current assets
Stocks		53,276			66,930
Debtors	4	176,678			235,749
Cash at bank and in hand		421,309			299,634
		651,263			602,313

Creditors: amounts falling due within one year	5	(139,373)			(193,690)

Net current assets			511,890			408,623

Total assets less current liabilities			546,657			415,964


Provisions for liabilities			(377)			-


Net assets			546,280			415,964

Capital and reserves
Called up share capital			100			100
Profit and loss account			546,180			415,864

Shareholders' funds			546,280			415,964

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.




Rodolfo Dias
Director
Approved by the board on 19 August 2026

Rotom Engineering Ltd
Notes to the Accounts
for the year ended 30 November 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).

	Transition to FRS 102
	These are the company's first financial statements prepared in accordance with FRS 102. The financial statements for the year ended 30 November 2024 were prepared in accordance with FRS 105. The transition to FRS 102 has resulted in no adjustments to the previously reported profit or equity.

	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 accumulated depreciation and any accumulated impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at the following rates and methods:

	Land and buildings			10% - Straight Line
	Motor vehicles			20% - Reducing balance
	Fixtures, fittings, tools and equipment			20% - Reducing balance

	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.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					4		4


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 December 2024	-		13,647		-		13,647
	Additions	6,930		4,167		28,788		39,885
	Disposals	-		(8,939)		-		(8,939)
	At 30 November 2025	6,930		8,875		28,788		44,593

	Depreciation
	At 1 December 2024	-		6,306		-		6,306
	Charge for the year	693		1,375		5,758		7,826
	On disposals	-		(4,306)		-		(4,306)
	At 30 November 2025	693		3,375		5,758		9,826

	Net book value
	At 30 November 2025	6,237		5,500		23,030		34,767
	At 30 November 2024	-		7,341		-		7,341


4	Debtors					2025		2024
£							£

	Trade debtors					150,923		194,701
	Corporation tax recoverable					25,331		25,331
	Other debtors					424		15,717
						176,678		235,749


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

	Bank loans and overdrafts					120		449
	Taxation and social security costs					138,462		189,947
	Other creditors					791		3,294
						139,373		193,690


6	Related party transactions

	At 30 November 2024, an amount of £15,717 was due from a director. The advance was interest free, unsecured and repayable on demand. The amount was repaid in full during the year. At 30 November 2025, no amounts were due from the director and £253 was due to the director


7	Other information

	Rotom Engineering Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	25 Linden Close
	West Parley
	Ferndown
	BH22 8RS