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Registered number: 04280158
Rogerson Properties Limited
Unaudited Financial Statements
For The Year Ended 31 December 2022
Reach Accounting Solutions Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04280158
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 203,380 86,511
203,380 86,511
CURRENT ASSETS
Stocks 4 475,489 308,693
Debtors 5 255,588 174,568
Cash at bank and in hand 129,968 492,306
861,045 975,567
Creditors: Amounts Falling Due Within One Year 6 (312,785 ) (240,381 )
NET CURRENT ASSETS (LIABILITIES) 548,260 735,186
TOTAL ASSETS LESS CURRENT LIABILITIES 751,640 821,697
Creditors: Amounts Falling Due After More Than One Year 7 (140,513 ) (253,029 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (21,793 ) (2,178 )
NET ASSETS 589,334 566,490
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 589,234 566,390
SHAREHOLDERS' FUNDS 589,334 566,490
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For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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 accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Deborah Newhouse
Director
22/09/2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Leasehold 2% Straight Line
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 5% Reducing Balance
Computer Equipment 25% Reducing Balance
1.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases and hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs.
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1.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
1.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 5 (2021: 3)
5 3
3. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 January 2022 83,425 53,988 137,413
Additions - 140,213 140,213
As at 31 December 2022 83,425 194,201 277,626
Depreciation
As at 1 January 2022 21,996 28,906 50,902
Provided during the period 1,669 21,675 23,344
As at 31 December 2022 23,665 50,581 74,246
Net Book Value
As at 31 December 2022 59,760 143,620 203,380
As at 1 January 2022 61,429 25,082 86,511
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Included above are assets held under finance leases with a net book value as follows:
4. Stocks
2022 2021
£ £
Stock - finished goods 475,489 308,693
475,489 308,693
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 173,716 19,439
Other debtors 81,872 146,787
255,588 166,226
Due after more than one year
Other debtors - 8,342
- 8,342
255,588 174,568
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Net obligations under finance lease and hire purchase contracts - 3,794
Trade creditors 132,691 24,988
Bank loans and overdrafts 9,894 9,640
Other loans 106,664 -
Other creditors - 52,077
Taxation and social security 63,536 149,882
312,785 240,381
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Net obligations under finance lease and hire purchase contracts - 20,258
Bank loans 24,954 34,848
Other loans 115,559 -
Other creditors - 197,923
140,513 253,029
8. Secured Creditors
Of the creditors the following amounts are secured against the directors' personal asset.
2022 2021
£ £
Other Creditors 222,222 -
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9. Obligations Under Finance Leases and Hire Purchase
2022 2021
£ £
The maturity of these amounts is as follows:
Within one year - 3,794
Between one and five years - 20,258
- 24,052
- 24,052
10. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at the year end an amount of £58,595 (2021: £120,655) owing from the directors' is included within other debtors. Amounts advanced during the year totalled £235,407 and £288,929 was repaid during the year. The remaining balance was repaid in full within nine months of the year end and interest was charged at 2.5%. This loan is unsecured and repayable on demand. 
The £222,222 secured creditor as at 31st December 2022 is secured against the directors' personal assets.
12. General Information
Rogerson Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04280158 . The registered office is 2 Premier House, Sneyd Street, Leek, Staffordshire, ST13 5HP.
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