Registered number
07663960
Rogers and Whiteley Limited
Filleted Accounts
30 June 2023
Rogers and Whiteley Limited
Registered number: 07663960
Balance Sheet
as at 30 June 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 4 - 15
Current assets
Debtors 5 - 2,097
Cash at bank and in hand 82,296 50,114
82,296 52,211
Creditors: amounts falling due within one year 6 - (6,183)
Net current assets 82,296 46,028
Net assets 82,296 46,043
Capital and reserves
Called up share capital 100 100
Profit and loss account 82,196 45,943
Shareholders' funds 82,296 46,043
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Nicholas Smith
Director
Approved by the board on 25 October 2023
Rogers and Whiteley Limited
Notes to the Accounts
for the year ended 30 June 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 and from the rendering of services. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Office equipment over 5 years
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 3 3
3 Intangible fixed assets £
Goodwill:
Cost
At 1 July 2022 44,468
Disposals (44,468)
At 30 June 2023 -
Amortisation
At 1 July 2022 44,468
On disposals (44,468)
At 30 June 2023 -
Net book value
At 30 June 2023 -
Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.
4 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2022 1,752
Disposals (1,752)
At 30 June 2023 -
Depreciation
At 1 July 2022 1,737
On disposals (1,737)
At 30 June 2023 -
Net book value
At 30 June 2023 -
At 30 June 2022 15
5 Debtors 2023 2022
£ £
Trade debtors - 2,097
6 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors - 713
Taxation and social security costs - 5,470
- 6,183
7 Other information
Rogers and Whiteley Limited is a private company limited by shares and incorporated in England. Its registered office is:
2A Lowgate
South Elmsall
Pontefract
West Yorkshire
WF9 2SG
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