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REGISTERED NUMBER: 08426542 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 March 2023

for

Rogers Carpentry Limited

Rogers Carpentry Limited (Registered number: 08426542)

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

Chartered Certified Accountant's Report 7

Rogers Carpentry Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: D Rogers
P D Rogers





REGISTERED OFFICE: 20 Belmont Road
Helston
Cornwall
TR13 8UA





REGISTERED NUMBER: 08426542 (England and Wales)





ACCOUNTANT: Martin Laity Accounting & Tax Practitioner
Kelyn
Old Hill
Helston
Cornwall
TR13 8HT

Rogers Carpentry Limited (Registered number: 08426542)

Statement of Financial Position
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 772 965

CURRENT ASSETS
Stocks 9,051 9,051
Debtors 5 8,403 17,294
Cash at bank and in hand 1,776 74
19,230 26,419
CREDITORS
Amounts falling due within one year 6 13,775 20,358
NET CURRENT ASSETS 5,455 6,061
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,227

7,026

CREDITORS
Amounts falling due after more than one
year

7

4,333

6,333
NET ASSETS 1,894 693

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,794 593
SHAREHOLDERS' FUNDS 1,894 693

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.

Rogers Carpentry Limited (Registered number: 08426542)

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 30 November 2023 and were signed on its behalf by:





D Rogers - Director


Rogers Carpentry Limited (Registered number: 08426542)

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


1. STATUTORY INFORMATION

Rogers Carpentry 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.

Turnover
Turnover is recognised at fair value upon invoicing for work done or where there is a right to consideration, if earlier. Turnover excludes Value Added Tax and is stated after any rebates or other discounts. There are no long term contractual arrangements for work.

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 - 20% on reducing balance
Computer equipment - 33% on cost

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Rogers Carpentry Limited (Registered number: 08426542)

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


2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 April 2022
and 31 March 2023 4,527 320 4,847
DEPRECIATION
At 1 April 2022 3,562 320 3,882
Charge for year 193 - 193
At 31 March 2023 3,755 320 4,075
NET BOOK VALUE
At 31 March 2023 772 - 772
At 31 March 2022 965 - 965

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 2,630
Other debtors 8,403 14,664
8,403 17,294

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 2,000 2,000
Taxation and social security 8,520 16,556
Other creditors 3,255 1,802
13,775 20,358

The directors current account of £1,555, included within other creditors, is non-interest bearing and repayable upon demand.

Rogers Carpentry Limited (Registered number: 08426542)

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


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 4,333 6,333

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2023 and 31 March 2022:

2023 2022
£    £   
D Rogers
Balance outstanding at start of year - 15,417
Amounts repaid - (15,417 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

At the balance sheet date the director, Mr D Rogers, was owed £1,555 by the company. This was the balance on the director's current account and is disclosed within other creditors.

Where overdrawn, the main conditions regarding advances and credits were that sums were to be repaid to the company as soon as possible. Overdrawn balances exceeding £10,000 will incur interest at the official rate of interest. The official rate of interest applied was 2.0% throughout the year.

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £24,000 (2022 - £21,000) were paid to the directors .

Chartered Certified Accountant's Report to the Board of Directors
on the Unaudited Financial Statements of
Rogers Carpentry Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Rogers Carpentry Limited for the year ended 31 March 2023 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Association of Chartered Certified Accountants, I am subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Rogers Carpentry Limited, as a body, in accordance with my terms of engagement. My work has been undertaken solely to prepare for your approval the financial statements of Rogers Carpentry Limited and state those matters that I have agreed to state to the Board of Directors of Rogers Carpentry Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for my work or for this report.

It is your duty to ensure that Rogers Carpentry Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Rogers Carpentry Limited. You consider that Rogers Carpentry Limited is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of Rogers Carpentry Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.






Martin Laity Accounting & Tax Practitioner
Kelyn
Old Hill
Helston
Cornwall
TR13 8HT


1 December 2023