REGISTERED NUMBER: 00608064 (England and Wales)

H.& M.Rotherham Limited

Unaudited Financial Statements

For The Period 1 October 2023 to 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

D J Rotherham

REGISTERED OFFICE:

Unit 6, Acorn Business Park

Woodseats Close

Sheffield

South Yorkshire

S8 0TB

REGISTERED NUMBER:

00608064 (England and Wales)

ACCOUNTANTS:

Nuvo Accountancy Limited

Unit 6, Acorn Business Park

Woodseats Close

Sheffield

South Yorkshire

S8 0TB

FIXED ASSETS

Tangible assets

4

-

18

Investments

5

81

50

Investment property

6

-

125,000

81

125,068

CURRENT ASSETS

Cash at bank

447,754

350,580

CREDITORS

Amounts falling due within one year

7

30,205

55,698

NET CURRENT ASSETS

417,549

294,882

TOTAL ASSETS LESS CURRENT LIABILITIES

417,630

419,950

PROVISIONS FOR LIABILITIES

-

21,667

NET ASSETS

417,630

398,283

CAPITAL AND RESERVES

Called up share capital

999

999

Fair value reserve

8

81

99,205

Retained earnings

416,550

298,079

SHAREHOLDERS' FUNDS

417,630

398,283

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 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 10 November 2025 and were signed by:

D J Rotherham - Director

1.	STATUTORY INFORMATION

H.& M.Rotherham 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 (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents the rental income due on the company's investment properties for the year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the period 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 period 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 period was 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 October 2023

and 31 March 2025

450

DEPRECIATION

At 1 October 2023

432

Charge for period

18

At 31 March 2025

450

NET BOOK VALUE

At 31 March 2025

-

At 30 September 2023

18

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 October 2023

50

Revaluations

31

At 31 March 2025

81

NET BOOK VALUE

At 31 March 2025

81

At 30 September 2023

50

Cost or valuation at 31 March 2025 is represented by:

Other

investments

£

Valuation in 2025

81

Lloyds Banking Group plc - 112 ordinary shares were held at nil cost. The estimated liabilities for taxation had the shares been sold at the balance sheet date would have been £20 (2023: £12).

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2023

125,000

Disposals

(125,000

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 30 September 2023

125,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Taxation and social security

27,783

53,520

Other creditors

2,422

2,178

30,205

55,698

8.

RESERVES

Fair

value

reserve

£

At 1 October 2023

99,205

Transfer to profit and loss

(99,124

)

At 31 March 2025

81

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 31 March 2025 set out on pages three to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Our report may not be relied upon by any person for any other purpose whatsoever.

Roddis Taylor Robinson neither owes nor accepts any duty to any other party and shall not be liable for any loss, damage or expenses of whatsoever nature which is caused by their reliance on these financial statements.

Nuvo Accountancy Limited

Unit 6, Acorn Business Park

Woodseats Close

Sheffield

South Yorkshire

S8 0TB

10 November 2025