IRIS Accounts Production v26.2.0.496 09157039 Board of Directors 1.1.25 31.12.25 31.12.25 0 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh091570392024-12-31091570392025-12-31091570392025-01-012025-12-31091570392023-12-31091570392024-01-012024-12-31091570392024-12-3109157039ns15:EnglandWales2025-01-012025-12-3109157039ns14:PoundSterling2025-01-012025-12-3109157039ns10:Director12025-01-012025-12-3109157039ns10:PrivateLimitedCompanyLtd2025-01-012025-12-3109157039ns10:SmallEntities2025-01-012025-12-3109157039ns10:AuditExempt-NoAccountantsReport2025-01-012025-12-3109157039ns10:SmallCompaniesRegimeForDirectorsReport2025-01-012025-12-3109157039ns10:SmallCompaniesRegimeForAccounts2025-01-012025-12-3109157039ns10:FullAccounts2025-01-012025-12-310915703912025-01-012025-12-3109157039ns10:OrdinaryShareClass12025-01-012025-12-3109157039ns10:Director22025-01-012025-12-3109157039ns10:Director32025-01-012025-12-3109157039ns10:Director42025-01-012025-12-3109157039ns10:Director52025-01-012025-12-3109157039ns10:RegisteredOffice2025-01-012025-12-3109157039ns5:CurrentFinancialInstruments2025-12-3109157039ns5:CurrentFinancialInstruments2024-12-3109157039ns5:ShareCapital2025-12-3109157039ns5:ShareCapital2024-12-3109157039ns5:RetainedEarningsAccumulatedLosses2025-12-3109157039ns5:RetainedEarningsAccumulatedLosses2024-12-3109157039ns5:NetGoodwill2025-01-012025-12-3109157039ns5:IntangibleAssetsOtherThanGoodwill2025-01-012025-12-3109157039ns5:NetGoodwill2024-12-3109157039ns5:NetGoodwill2025-12-3109157039ns5:NetGoodwill2024-12-3109157039ns5:FurnitureFittings2024-12-3109157039ns5:ComputerEquipment2024-12-3109157039ns5:FurnitureFittings2025-01-012025-12-3109157039ns5:ComputerEquipment2025-01-012025-12-3109157039ns5:FurnitureFittings2025-12-3109157039ns5:ComputerEquipment2025-12-3109157039ns5:FurnitureFittings2024-12-3109157039ns5:ComputerEquipment2024-12-3109157039ns5:WithinOneYearns5:CurrentFinancialInstruments2025-12-3109157039ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3109157039ns5:Non-currentFinancialInstruments2025-12-3109157039ns5:Non-currentFinancialInstruments2024-12-3109157039ns10:OrdinaryShareClass12025-12-31
REGISTERED NUMBER: 09157039 (England and Wales)





















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ROTHERHAM & COMPANY LIMITED
ROTHERHAM & COMPANY LIMITED (REGISTERED NUMBER: 09157039)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROTHERHAM & COMPANY LIMITED

COMPANY INFORMATION
for the year ended 31 December 2025







DIRECTORS: D.J. Dumbleton
C.J.S. Pendle
C. D. Dumbleton
K.L. Pendle
S. J. Collett





REGISTERED OFFICE: 8 & 9 The Quadrant
Coventry
CV1 2EG





REGISTERED NUMBER: 09157039 (England and Wales)





ACCOUNTANTS: Dafferns LLP
One Eastwood
Harry Weston Road
Binley Business Park
Coventry
CV3 2UB
Page 1
ROTHERHAM & COMPANY LIMITED (REGISTERED NUMBER: 09157039)

BALANCE SHEET
31 December 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 1,734 -
1,734 -

CURRENT ASSETS
Debtors 7 742,614 607,997
Cash at bank and in hand 165,312 99,953
907,926 707,950
CREDITORS
Amounts falling due within one year 8 666,536 391,109
NET CURRENT ASSETS 241,390 316,841
TOTAL ASSETS LESS CURRENT
LIABILITIES
243,124
316,841

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 243,024 316,741
SHAREHOLDERS' FUNDS 243,124 316,841

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 December 2025 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 notes form part of these financial statements

Page 2 continued...
ROTHERHAM & COMPANY LIMITED (REGISTERED NUMBER: 09157039)

BALANCE SHEET - continued
31 December 2025


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 8 September 2026 and were signed on its behalf by:





C. D. Dumbleton - Director


The notes form part of these financial statements

Page 3
ROTHERHAM & COMPANY LIMITED (REGISTERED NUMBER: 09157039)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2025

1. STATUTORY INFORMATION

Rotherham & Company 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 (£) and rounded to the nearest £1.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the fair value of services provided during the year on client assignments. Turnover is recognised as contract activity progresses and the right to consideration is earned. Fair value reflects the amount expected to be recoverable from clients and is based on the time spent, skills and expertise provided and expenses incurred. Turnover excludes Value Added Tax.

Unbilled turnover on individual client assignments is included as accrued income within debtors.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, has been amortised evenly over its estimated useful life of ten years. This estimated useful life was extended from the initial assessment of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Tangible fixed assets are recognised at cost and subsequently measured under the historical cost model being cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes any direct expenditure incurred to bring the asset to its current location and condition necessary for the asset to work as intended by management.

Depreciation is calculated so as to write off the cost of tangible fixed assets by equal installments over their estimated useful lives as follows:-

Fixtures and fittings- 20% straight line
Computer equipment- 33% straight line

Repairs and maintenance costs are charged to the Income Statement in the period in which they are incurred.

Any gains and losses on the disposal of fixed assets are recognised in the Income Statement in the year the disposal takes place.

Financial instruments
Basic financial instruments in debtors and creditors with no stated interest rate, and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Income Statement in other administrative expenses.

Page 4 continued...
ROTHERHAM & COMPANY LIMITED (REGISTERED NUMBER: 09157039)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2025

3. ACCOUNTING POLICIES - continued

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 the Income Statement 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 the Income Statement in the period to which they relate.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 28 ).

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2025
and 31 December 2025 417,000
AMORTISATION
At 1 January 2025
and 31 December 2025 417,000
NET BOOK VALUE
At 31 December 2025 -
At 31 December 2024 -

Page 5 continued...
ROTHERHAM & COMPANY LIMITED (REGISTERED NUMBER: 09157039)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2025

6. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2025 333 45,103 45,436
Additions - 2,047 2,047
At 31 December 2025 333 47,150 47,483
DEPRECIATION
At 1 January 2025 333 45,103 45,436
Charge for year - 313 313
At 31 December 2025 333 45,416 45,749
NET BOOK VALUE
At 31 December 2025 - 1,734 1,734
At 31 December 2024 - - -

7. DEBTORS
2025 2024
£    £   
Amounts falling due within one year:
Trade debtors 103,167 95,977
Amounts to be billed 577,850 461,595
Other debtors 100 100
Tax 13,354 -
Prepayments 34,393 36,575
728,864 594,247

Amounts falling due after more than one year:
Other debtors 13,750 13,750

Aggregate amounts 742,614 607,997

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Tax - 13,354
Social security and other taxes 25,150 22,291
VAT 41,775 72,895
Other creditors 1,801 2,334
Directors' loan accounts 172,944 215,367
Accruals and deferred income 424,866 64,868
666,536 391,109

Page 6 continued...
ROTHERHAM & COMPANY LIMITED (REGISTERED NUMBER: 09157039)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2025

9. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary shares 1 100 100

10. OTHER FINANCIAL COMMITMENTS

The Company had total guarantees and commitments at the balance sheet date of £nil (2024: £1,790).

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are C. J. S. Pendle and C. D. Dumbleton.

Page 7