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Registration number: 06992449

Rothstone Estates Ltd
Unaudited Filleted Financial Statements
for the Period from 1 September 2024 to 30 August 2025

Rothstone Estates Ltd

Contents

Balance Sheet | 1
Notes to the Financial Statements | 2 to 4

Rothstone Estates Ltd

(Registration number: 06992449)
Balance Sheet as at 30 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | - | 7,425
Tangible assets | 5 | 197 | 263
|  | 197 | 7,688
Current assets |  |  |
Debtors | 6 | 345,647 | 161,051
Cash at bank and in hand |  | 24,404 | 623
|  | 370,051 | 161,674
Creditors: Amounts falling due within one year | 7 | (278,495) | (164,723)
Net current assets/(liabilities) |  | 91,556 | (3,049)
Net assets |  | 91,753 | 4,639
Capital and reserves |  |  |
Called up share capital |  | 101 | 2
Retained earnings |  | 91,652 | 4,637
Shareholders' funds |  | 91,753 | 4,639

For the financial period ending 30 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 31 March 2026

......................................... M D Rothery Director

Rothstone Estates Ltd

Notes to the Financial Statements for the Period from 1 September 2024 to 30 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Holgate Lane
Boston Spa
Wetherby
LS23 6BN
England

These financial statements were authorised for issue by the director on 31 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% per annum, reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 25% per annum, straight line basis

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2024 - 1).

Rothstone Estates Ltd

Notes to the Financial Statements for the Period from 1 September 2024 to 30 August 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 September 2024 | 66,000 | 66,000
At 30 August 2025 | 66,000 | 66,000
Amortisation
At 1 September 2024 | 58,575 | 58,575
Amortisation charge | 7,425 | 7,425
At 30 August 2025 | 66,000 | 66,000
Carrying amount
At 30 August 2025 | - | -
At 31 August 2024 | 7,425 | 7,425

5 | Tangible assets

| Plant and machinery £ | Total £
Cost or valuation
At 1 September 2024 | 2,445 | 2,445
At 30 August 2025 | 2,445 | 2,445
Depreciation
At 1 September 2024 | 2,182 | 2,182
Charge for the period | 66 | 66
At 30 August 2025 | 2,248 | 2,248
Carrying amount
At 30 August 2025 | 197 | 197
At 31 August 2024 | 263 | 263

Rothstone Estates Ltd

Notes to the Financial Statements for the Period from 1 September 2024 to 30 August 2025

6 | Debtors

| 2025 £ | 2024 £
Other debtors | 345,647 | 161,051
| 345,647 | 161,051

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 260,995 | 149,773
Accruals and deferred income | 6,500 | 950
Other creditors | 11,000 | 14,000
| 278,495 | 164,723

8 | Related party transactions

Transactions with the director

2025 | At 1 September 2024 £ | Advances to director £ | Repayments by director £ | At 30 August 2025 £
M D Rothery
Transactions for the year | 161,051 | 382,717 | (243,628) | 300,140

2024 | At 1 September 2023 £ | Repayments by director £ | At 31 August 2024 £
M D Rothery
Transactions for the year | 213,208 | (52,157) | 161,051