Registration number: 06992449

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