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REGISTERED NUMBER: 09255547 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 March 2023

for

Roger Andrews Limited

Roger Andrews Limited (Registered number: 09255547)

Contents of the Financial Statements
for the Year Ended 31 March 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Roger Andrews Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: R Vanstone
Mrs H Vanstone
B J Vanstone
Mrs A J Vanstone





SECRETARY: Mrs A J Vanstone





REGISTERED OFFICE: Soldon Barton
Soldon
Sutcombe
Holsworthy
Devon
EX22 7PF





REGISTERED NUMBER: 09255547 (England and Wales)





ACCOUNTANTS: HATS Gloucester Ltd
48 Hucclecote Road
Gloucester
Gloucestershire
GL3 3RS

Roger Andrews Limited (Registered number: 09255547)

Statement of Financial Position
31 March 2023

31/3/23 31/3/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 49,687 51,678

CURRENT ASSETS
Stocks 171,011 218,524
Debtors 5 113,595 25,030
Cash at bank 10,344 19,778
294,950 263,332
CREDITORS
Amounts falling due within one year 6 276,022 263,487
NET CURRENT ASSETS/(LIABILITIES) 18,928 (155 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

68,615

51,523

CREDITORS
Amounts falling due after more than one
year

7

(21,667

)

(31,667

)

PROVISIONS FOR LIABILITIES (9,440 ) (9,819 )
NET ASSETS 37,508 10,037

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 37,408 9,937
SHAREHOLDERS' FUNDS 37,508 10,037

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Roger Andrews Limited (Registered number: 09255547)

Statement of Financial Position - continued
31 March 2023


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 Board of Directors and authorised for issue on 21 September 2023 and were signed on its behalf by:





B J Vanstone - Director


Roger Andrews Limited (Registered number: 09255547)

Notes to the Financial Statements
for the Year Ended 31 March 2023


1. STATUTORY INFORMATION

Roger Andrews 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Roger Andrews Limited (Registered number: 09255547)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 10 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
Cost
At 1 April 2022 97,935 2,976 100,911
Additions 16,421 - 16,421
Disposals (7,800 ) - (7,800 )
At 31 March 2023 106,556 2,976 109,532
Depreciation
At 1 April 2022 47,546 1,687 49,233
Charge for year 16,471 322 16,793
Eliminated on disposal (6,181 ) - (6,181 )
At 31 March 2023 57,836 2,009 59,845
Net book value
At 31 March 2023 48,720 967 49,687
At 31 March 2022 50,389 1,289 51,678

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/23 31/3/22
£    £   
Trade debtors 112,039 10,280
Other debtors 1,556 14,750
113,595 25,030

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/23 31/3/22
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 90,441 41,001
Taxation and social security 22,089 5,736
Other creditors 153,492 206,750
276,022 263,487

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/3/23 31/3/22
£    £   
Bank loans 21,667 31,667

Roger Andrews Limited (Registered number: 09255547)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


8. RELATED PARTY DISCLOSURES

During the year, the company traded from a property owned by directors' of the company. No rent was charged by the directors'.

Mrs H Vanstone
Director

At 31 March 2023, the company owed the director £nil (2022 - £60,247). This loan is interest
free and has no fixed repayment terms.

R Vanstone
Director

At 31 March 2023, the company owed the director £nil (2022 - £60,247). This loan is interest
free and has no fixed repayment terms.

B J Vanstone
Director

At 31 March 2023, the company owed the director £139,104 (2022 - £72,422). This loan is interest free and has no fixed repayment terms.