2022-04-01 2023-03-31 2023-03-31 false 04767882 Andy Rogers Limited 2023-08-14 42990 iso4217:GBP xbrli:pure 04767882 2022-04-01 04767882 2023-03-31 04767882 2022-04-01 2023-03-31 04767882 2021-04-01 04767882 2022-03-31 04767882 2021-04-01 2022-03-31 04767882 bus:SmallEntities 2022-04-01 2023-03-31 04767882 bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 04767882 bus:AbridgedAccounts 2022-04-01 2023-03-31 04767882 bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 04767882 core:WithinOneYear 2023-03-31 04767882 core:AfterOneYear 2023-03-31 04767882 core:WithinOneYear 2022-03-31 04767882 core:AfterOneYear 2022-03-31 04767882 core:ShareCapital 2023-03-31 04767882 core:SharePremium 2023-03-31 04767882 core:RevaluationReserve 2023-03-31 04767882 core:OtherReservesSubtotal 2023-03-31 04767882 core:RetainedEarningsAccumulatedLosses 2023-03-31 04767882 core:ShareCapital 2022-03-31 04767882 core:SharePremium 2022-03-31 04767882 core:RevaluationReserve 2022-03-31 04767882 core:OtherReservesSubtotal 2022-03-31 04767882 core:RetainedEarningsAccumulatedLosses 2022-03-31 04767882 core:LandBuildings 2023-03-31 04767882 core:PlantMachinery 2023-03-31 04767882 core:Vehicles 2023-03-31 04767882 core:FurnitureFittings 2023-03-31 04767882 core:OfficeEquipment 2023-03-31 04767882 core:NetGoodwill 2023-03-31 04767882 core:IntangibleAssetsOtherThanGoodwill 2023-03-31 04767882 core:ListedExchangeTraded 2023-03-31 04767882 core:UnlistedNon-exchangeTraded 2023-03-31 04767882 core:LandBuildings 2022-03-31 04767882 core:PlantMachinery 2022-03-31 04767882 core:Vehicles 2022-03-31 04767882 core:FurnitureFittings 2022-03-31 04767882 core:OfficeEquipment 2022-03-31 04767882 core:NetGoodwill 2022-03-31 04767882 core:IntangibleAssetsOtherThanGoodwill 2022-03-31 04767882 core:ListedExchangeTraded 2022-03-31 04767882 core:UnlistedNon-exchangeTraded 2022-03-31 04767882 core:LandBuildings 2022-04-01 2023-03-31 04767882 core:PlantMachinery 2022-04-01 2023-03-31 04767882 core:Vehicles 2022-04-01 2023-03-31 04767882 core:FurnitureFittings 2022-04-01 2023-03-31 04767882 core:OfficeEquipment 2022-04-01 2023-03-31 04767882 core:NetGoodwill 2022-04-01 2023-03-31 04767882 core:IntangibleAssetsOtherThanGoodwill 2022-04-01 2023-03-31 04767882 core:ListedExchangeTraded 2022-04-01 2023-03-31 04767882 core:UnlistedNon-exchangeTraded 2022-04-01 2023-03-31 04767882 core:MoreThanFiveYears 2022-04-01 2023-03-31 04767882 core:Non-currentFinancialInstruments 2023-03-31 04767882 core:Non-currentFinancialInstruments 2022-03-31 04767882 dpl:CostSales 2022-04-01 2023-03-31 04767882 dpl:DistributionCosts 2022-04-01 2023-03-31 04767882 dpl:AdministrativeExpenses 2022-04-01 2023-03-31 04767882 core:LandBuildings 2022-04-01 2023-03-31 04767882 core:PlantMachinery 2022-04-01 2023-03-31 04767882 core:Vehicles 2022-04-01 2023-03-31 04767882 core:FurnitureFittings 2022-04-01 2023-03-31 04767882 core:OfficeEquipment 2022-04-01 2023-03-31 04767882 core:NetGoodwill 2022-04-01 2023-03-31 04767882 core:IntangibleAssetsOtherThanGoodwill 2022-04-01 2023-03-31 04767882 dpl:GroupUndertakings 2022-04-01 2023-03-31 04767882 dpl:ParticipatingInterests 2022-04-01 2023-03-31 04767882 dpl:GroupUndertakings core:ListedExchangeTraded 2022-04-01 2023-03-31 04767882 core:ListedExchangeTraded 2022-04-01 2023-03-31 04767882 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2022-04-01 2023-03-31 04767882 core:UnlistedNon-exchangeTraded 2022-04-01 2023-03-31 04767882 dpl:CostSales 2021-04-01 2022-03-31 04767882 dpl:DistributionCosts 2021-04-01 2022-03-31 04767882 dpl:AdministrativeExpenses 2021-04-01 2022-03-31 04767882 core:LandBuildings 2021-04-01 2022-03-31 04767882 core:PlantMachinery 2021-04-01 2022-03-31 04767882 core:Vehicles 2021-04-01 2022-03-31 04767882 core:FurnitureFittings 2021-04-01 2022-03-31 04767882 core:OfficeEquipment 2021-04-01 2022-03-31 04767882 core:NetGoodwill 2021-04-01 2022-03-31 04767882 core:IntangibleAssetsOtherThanGoodwill 2021-04-01 2022-03-31 04767882 dpl:GroupUndertakings 2021-04-01 2022-03-31 04767882 dpl:ParticipatingInterests 2021-04-01 2022-03-31 04767882 dpl:GroupUndertakings core:ListedExchangeTraded 2021-04-01 2022-03-31 04767882 core:ListedExchangeTraded 2021-04-01 2022-03-31 04767882 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2021-04-01 2022-03-31 04767882 core:UnlistedNon-exchangeTraded 2021-04-01 2022-03-31 04767882 core:NetGoodwill 2023-03-31 04767882 core:IntangibleAssetsOtherThanGoodwill 2023-03-31 04767882 core:LandBuildings 2023-03-31 04767882 core:PlantMachinery 2023-03-31 04767882 core:Vehicles 2023-03-31 04767882 core:FurnitureFittings 2023-03-31 04767882 core:OfficeEquipment 2023-03-31 04767882 core:AfterOneYear 2023-03-31 04767882 core:WithinOneYear 2023-03-31 04767882 core:ListedExchangeTraded 2023-03-31 04767882 core:UnlistedNon-exchangeTraded 2023-03-31 04767882 core:ShareCapital 2023-03-31 04767882 core:SharePremium 2023-03-31 04767882 core:RevaluationReserve 2023-03-31 04767882 core:OtherReservesSubtotal 2023-03-31 04767882 core:RetainedEarningsAccumulatedLosses 2023-03-31 04767882 core:NetGoodwill 2022-03-31 04767882 core:IntangibleAssetsOtherThanGoodwill 2022-03-31 04767882 core:LandBuildings 2022-03-31 04767882 core:PlantMachinery 2022-03-31 04767882 core:Vehicles 2022-03-31 04767882 core:FurnitureFittings 2022-03-31 04767882 core:OfficeEquipment 2022-03-31 04767882 core:AfterOneYear 2022-03-31 04767882 core:WithinOneYear 2022-03-31 04767882 core:ListedExchangeTraded 2022-03-31 04767882 core:UnlistedNon-exchangeTraded 2022-03-31 04767882 core:ShareCapital 2022-03-31 04767882 core:SharePremium 2022-03-31 04767882 core:RevaluationReserve 2022-03-31 04767882 core:OtherReservesSubtotal 2022-03-31 04767882 core:RetainedEarningsAccumulatedLosses 2022-03-31 04767882 core:NetGoodwill 2021-04-01 04767882 core:IntangibleAssetsOtherThanGoodwill 2021-04-01 04767882 core:LandBuildings 2021-04-01 04767882 core:PlantMachinery 2021-04-01 04767882 core:Vehicles 2021-04-01 04767882 core:FurnitureFittings 2021-04-01 04767882 core:OfficeEquipment 2021-04-01 04767882 core:AfterOneYear 2021-04-01 04767882 core:WithinOneYear 2021-04-01 04767882 core:ListedExchangeTraded 2021-04-01 04767882 core:UnlistedNon-exchangeTraded 2021-04-01 04767882 core:ShareCapital 2021-04-01 04767882 core:SharePremium 2021-04-01 04767882 core:RevaluationReserve 2021-04-01 04767882 core:OtherReservesSubtotal 2021-04-01 04767882 core:RetainedEarningsAccumulatedLosses 2021-04-01 04767882 core:AfterOneYear 2022-04-01 2023-03-31 04767882 core:WithinOneYear 2022-04-01 2023-03-31 04767882 core:Non-currentFinancialInstruments core:CostValuation 2022-04-01 2023-03-31 04767882 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2022-04-01 2023-03-31 04767882 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2022-04-01 2023-03-31 04767882 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2022-04-01 2023-03-31 04767882 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-04-01 2023-03-31 04767882 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2022-04-01 2023-03-31 04767882 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2022-04-01 2023-03-31 04767882 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-04-01 2023-03-31 04767882 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-01 2023-03-31 04767882 core:Non-currentFinancialInstruments core:CostValuation 2023-03-31 04767882 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2023-03-31 04767882 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 04767882 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2023-03-31 04767882 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 04767882 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2023-03-31 04767882 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2023-03-31 04767882 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 04767882 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 04767882 core:Non-currentFinancialInstruments core:CostValuation 2022-03-31 04767882 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2022-03-31 04767882 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 04767882 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2022-03-31 04767882 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 04767882 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2022-03-31 04767882 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2022-03-31 04767882 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 04767882 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 04767882 bus:Director1 2022-04-01 2023-03-31

Andy Rogers Limited

Registered Number
04767882
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

Andy Rogers Limited
Company Information
for the year from 1 April 2022 to 31 March 2023

Director | Rogers, Michael Andrew

Registered Address | 103 North Street
| Martock
| Somerset
| TA12 6EJ

Registered Number | 04767882 (England and Wales)

Andy Rogers Limited
Balance Sheet as at
31 March 2023

| Notes | 2023 |  | 2022
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 5 |  |  | 83,701 |  |  |  | 86,793
|  |  |  | 83,701 |  |  |  | 86,793
Current assets |  |  |  |  |  |  |  |
Stocks |  | 2,500 |  |  |  | 2,500 |  |
Debtors | 6 | 19,714 |  |  |  | 11,963 |  |
Cash at bank and on hand |  | 42,872 |  |  |  | 51,473 |  |
|  | 65,086 |  |  |  | 65,936 |  |
Creditors amounts falling due within one year | 7 | (101,880) |  |  |  | (85,073) |  |
Net current assets (liabilities) |  |  |  | (36,794) |  |  |  | (19,137)
Total assets less current liabilities |  |  |  | 46,907 |  |  |  | 67,656
Creditors amounts falling due after one year | 8 |  |  | (25,981) |  |  |  | (34,948)
Provisions for liabilities |  |  |  | (7,190) |  |  |  | (7,102)
Net assets |  |  |  | 13,736 |  |  |  | 25,606
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 13,734 |  |  |  | 25,604
Shareholders' funds |  |  |  | 13,736 |  |  |  | 25,606

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 14 August 2023, and are signed on its behalf by:
Rogers, Michael Andrew Director Registered Company No. 04767882

Andy Rogers Limited
Notes to the Financial Statements
for the year ended 31 March 2023

1. | Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | Compliance with applicable reporting framework
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3. | Accounting policies
--- | ---

| Property, plant and equipment policy
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 25 |  | -
| Fixtures and fittings | 25 |  | -
| Vehicles | 25 |  | -
| Office Equipment | - |  | 3

| Stocks policy
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

| Revenue recognition policy
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services 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.

| Deferred tax policy
--- | ---
| 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.

4. | Employee information
--- | ---

|  | 2023 |  | 2022
| Average number of employees during the year | 2 |  | 3

5. | Property, plant and equipment
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 April 22 | 171,325
| Additions | 7,242
| At 31 March 23 | 178,567
| Depreciation and impairment
| At 01 April 22 | 84,532
| Charge for year | 10,334
| At 31 March 23 | 94,866
| Net book value
| At 31 March 23 | 83,701
| At 31 March 22 | 86,793

6. | Debtors
--- | ---

|  | 2023 |  | 2022
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 19,714 |  | 1,887
| Other debtors | - |  | 10,076
| Total | 19,714 |  | 11,963

| 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.

7. | Creditors within one year
--- | ---

|  | 2023 |  | 2022
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 23,343 |  | 32,888
| Bank borrowings and overdrafts | 15,691 |  | 18,738
| Amounts owed to related parties | 39,479 |  | 28,220
| Taxation and social security | 10,694 |  | 1,074
| Other creditors | 11,775 |  | 3,330
| Accrued liabilities and deferred income | 898 |  | 823
| Total | 101,880 |  | 85,073

| 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.

8. | Creditors after one year
--- | ---

|  | 2023 |  | 2022
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 25,981 |  | 34,948
| Total | 25,981 |  | 34,948