Roto Spa Limited

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Registered number: 05038372

Roto Spa Limited

Abbreviated accounts

For The Year Ended 31 January 2015

Michael D Cox, Chartered Accountant

Rostrevor

Vicarage Lane

Water Orton

Birmingham

B46 1RX

Roto Spa Limited

Company No. 05038372

Abbreviated Balance Sheet 31 January 2015

Abbreviated Balance Sheet

		2015		2014
	Notes	£	£	£	£
FIXED ASSETS
Tangible assets	2		27,439		14,447

			27,439		14,447
CURRENT ASSETS
Stocks		235,000		112,936
Debtors		48,870		50,006
Cash at bank and in hand		7,052		9,537

		290,922		172,479
Creditors: Amounts Falling Due Within One Year		(312,632)		(160,266)

NET CURRENT ASSETS (LIABILITIES)			(21,710)		12,213

TOTAL ASSETS LESS CURRENT LIABILITIES			5,729		26,660

PROVISIONS FOR LIABILITIES
Deferred Taxation			(4,950)		(8,580)

NET ASSETS			779		18,080

CAPITAL AND RESERVES
Called up share capital	3		200		200
Profit and Loss account			579		17,880

SHAREHOLDERS' FUNDS			779		18,080

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Roto Spa Limited

Company No. 05038372

Abbreviated Balance Sheet (continued) 31 January 2015

For the year ending 31 January 2015 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These abbreviated accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the Financial Reporting Standard for Smaller Entities (effective 2008).

On behalf of the board

Mr Matthew Zacaroli

11th May 2015

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Roto Spa Limited

Notes to the Abbreviated Accounts

For The Year Ended 31 January 2015

Notes to the Abbreviated Accounts

Accounting Policies

Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Reducing balance
Motor Vehicles	25% Reducing balance
Office Equipment	20% Reducing balance

Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value.

Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

Deferred Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

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Roto Spa Limited

Notes to the Abbreviated Accounts (continued)

For The Year Ended 31 January 2015

Tangible Assets


	Total
Cost	£
As at 1 February 2014	60,016
Additions	20,392

As at 31 January 2015	80,408

Depreciation
As at 1 February 2014	45,569
Provided during the period	7,400

As at 31 January 2015	52,969

Net Book Value
As at 31 January 2015	27,439

As at 1 February 2014	14,447

Share Capital

	Value	Number	2015	2014
Allotted, called up and fully paid:	£		£	£
Ordinary shares	1.000	200	200	200

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