REGISTERED NUMBER: 13030473 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Rotator Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Goodall

REGISTERED OFFICE:

C/O Shaw & Co

Norwich

Norfolk

NR3 1BN

REGISTERED NUMBER:

13030473 (England and Wales)

ACCOUNTANTS:

Shaw & Co

Chartered Certified Accountants

3 Colegate

Norwich

Norfolk

NR3 1BN

FIXED ASSETS

Intangible assets

4

279,622

338,471

Tangible assets

5

4,465

6,102

284,087

344,573

CURRENT ASSETS

Cash at bank

29,829

3,149

CREDITORS

Amounts falling due within one year

6

35,024

69,589

NET CURRENT LIABILITIES

(5,195

)

(66,440

)

TOTAL ASSETS LESS CURRENT LIABILITIES

278,892

278,133

CREDITORS

Amounts falling due after more than one year

7

(10,000

)

(20,000

)

PROVISIONS FOR LIABILITIES

(1,117

)

(1,525

)

NET ASSETS

267,775

256,608

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

267,675

256,508

267,775

256,608

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 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 director and authorised for issue on 5 October 2026 and were signed by:

J Goodall - Director

1.	STATUTORY INFORMATION

Rotator Ltd 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer equipment - 25% straight line

Fixtures and fittings - 25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 April 2025

12,000

331,271

343,271

Additions

-

1

1

Disposals

-

(57,650

)

(57,650

)

At 31 March 2026

12,000

273,622

285,622

AMORTISATION

At 1 April 2025

4,800

-

4,800

Charge for year

1,200

-

1,200

At 31 March 2026

6,000

-

6,000

NET BOOK VALUE

At 31 March 2026

6,000

273,622

279,622

At 31 March 2025

7,200

331,271

338,471

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

13,513

Additions

548

Disposals

(1,580

)

At 31 March 2026

12,481

DEPRECIATION

At 1 April 2025

7,411

Charge for year

2,120

Eliminated on disposal

(1,515

)

At 31 March 2026

8,016

NET BOOK VALUE

At 31 March 2026

4,465

At 31 March 2025

6,102

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Taxation and social security

14,175

24,107

Other creditors

20,849

45,482

35,024

69,589

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Other creditors

10,000

20,000

8.	ULTIMATE CONTROLLING PARTY

The company is controlled by the director Mr J Goodall by virtue of his shareholding.