ROD INVESTMENTS LTD - Filleted accounts

Registered number

14596204

ROD INVESTMENTS LTD

Filleted Accounts

31 January 2026

ROD INVESTMENTS LTD
Registered number:		14596204
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Other investments	3		100			100

Current assets
Debtors	4	535,044			535,044
Cash at bank and in hand		35,002			38,239
		570,046			573,283

Creditors: amounts falling due within one year	5	(561,675)			(563,604)

Net current assets			8,371			9,679

Net assets			8,471			9,779

Capital and reserves
Called up share capital			100			100
Profit and loss account			8,371			9,679

Shareholder's funds			8,471			9,779

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.





Mr M Porterfield
Director
Approved by the board on 2 July 2026

ROD INVESTMENTS LTD
Notes to the Accounts
for the year ended 31 January 2026


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).

	Turnover
	Turnover includes revenue earned from the rendering of services and rent receivable. Turnover 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 accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Equipment and furniture		25% on reducing balance

	Investment properties
	Investment properties are shown at most recent valuation. Any aggregate surplus or deficit arising from changes in market value is transferred to fair value reserve.

	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.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			1		1


3	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 February 2025					100

	At 31 January 2026					100


	Holdings of more than 20%
	The company holds more than 20% of the share capital of the following companies:

	Company	Country	Shares held	Class %
	The Swan HMT Ltd	UK	Ordinary	100


4	Debtors			2026		2025
£					£

	Amounts owed by related undertakings			535,044		535,044


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Director's loan account			836		524
	Corporation tax payable			-		1,881
	Amounts owed to related undertakings			560,059		560,059
	Accrued expenses			780		1,140
				561,675		563,604


6	Related party transactions

	Included within creditors is an amount of £560,059 due to R.O.D. Draintech Limited, a related company in which Mr M Porterfield is a director and shareholder.
	Included within debtors is an amount of £535,044 due from The Swan HMT Ltd, a wholly owned subsidiary of ROD Investments Ltd.
7	Controlling party

	The company is controlled by Mr M Porterfield. His control comes by virtue of directorship, shareholding and day to day running of the business.


8	Other information

	ROD INVESTMENTS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	The Stables
	Marsh Gibbon Road
	Grendon Underwood
	HP18 0TA