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REGISTERED NUMBER: 07126749 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2023

FOR

ROKERS LIMITED

ROKERS LIMITED (REGISTERED NUMBER: 07126749)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROKERS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2023







DIRECTORS: C Tegg
S P Tegg
N A Tegg
A E Tegg





REGISTERED OFFICE: Fairlands Farm
Aldershot Road
Guildford
Surrey
GU3 3PB





REGISTERED NUMBER: 07126749 (England and Wales)





ACCOUNTANTS: Galloways Accounting
Atlas Chambers
33 West Street
Brighton
East Sussex
BN1 2RE

ROKERS LIMITED (REGISTERED NUMBER: 07126749)

BALANCE SHEET
31 JANUARY 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 839,441 916,043
Tangible assets 5 1,295,506 132,537
Investments 6 378,477 399,592
2,513,424 1,448,172

CURRENT ASSETS
Stocks 961,279 768,969
Debtors 7 1,129,994 1,166,687
Cash at bank 1,059,837 1,526,633
3,151,110 3,462,289
CREDITORS
Amounts falling due within one year 8 (1,163,420 ) (1,269,423 )
NET CURRENT ASSETS 1,987,690 2,192,866
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,501,114

3,641,038

CREDITORS
Amounts falling due after more than one
year

9

(172,695

)

(229,843

)

PROVISIONS FOR LIABILITIES (39,255 ) (12,150 )
NET ASSETS 4,289,164 3,399,045

CAPITAL AND RESERVES
Called up share capital 101 101
Retained earnings 4,289,063 3,398,944
SHAREHOLDERS' FUNDS 4,289,164 3,399,045

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

ROKERS LIMITED (REGISTERED NUMBER: 07126749)

BALANCE SHEET - continued
31 JANUARY 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 25 October 2023 and were signed on its behalf by:





C Tegg - Director


ROKERS LIMITED (REGISTERED NUMBER: 07126749)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023


1. STATUTORY INFORMATION

Rokers 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% straight line

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

ROKERS LIMITED (REGISTERED NUMBER: 07126749)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2023


2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2022 - 29 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 February 2022
and 31 January 2023 1,483,750 9,661 1,493,411
AMORTISATION
At 1 February 2022 574,953 2,415 577,368
Charge for year 74,187 2,415 76,602
At 31 January 2023 649,140 4,830 653,970
NET BOOK VALUE
At 31 January 2023 834,610 4,831 839,441
At 31 January 2022 908,797 7,246 916,043

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 February 2022 8,833 407,136 415,969
Additions 1,111,818 115,826 1,227,644
Disposals - (17,806 ) (17,806 )
At 31 January 2023 1,120,651 505,156 1,625,807
DEPRECIATION
At 1 February 2022 - 283,432 283,432
Charge for year - 61,981 61,981
Eliminated on disposal - (15,112 ) (15,112 )
At 31 January 2023 - 330,301 330,301
NET BOOK VALUE
At 31 January 2023 1,120,651 174,855 1,295,506
At 31 January 2022 8,833 123,704 132,537

ROKERS LIMITED (REGISTERED NUMBER: 07126749)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2023


6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 February 2022 399,592
Revaluations (21,115 )
At 31 January 2023 378,477
NET BOOK VALUE
At 31 January 2023 378,477
At 31 January 2022 399,592

Cost or valuation at 31 January 2023 is represented by:

Other
investments
£   
Valuation in 2021 31,087
Valuation in 2022 (15,513 )
Valuation in 2023 (21,116 )
Cost 384,019
378,477

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 13,588 19,449
Amounts owed by group undertakings 1,101,588 1,065,670
Other debtors 14,818 81,568
1,129,994 1,166,687

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 71,809 50,000
Hire purchase contracts 7,148 7,148
Trade creditors 954,315 747,823
Amounts owed to group undertakings - 125,836
Taxation and social security 109,818 318,661
Other creditors 20,330 19,955
1,163,420 1,269,423

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 150,000 200,000
Hire purchase contracts 22,695 29,843
172,695 229,843