Registered number
09949668
The Rogers Group Holdings Limited
Unaudited Filleted Accounts
31 January 2024
The Rogers Group Holdings Limited
Registered number: 09949668
Balance Sheet
as at 31 January 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 279,581 281,581
Investments 4 100 100
279,681 281,681
Current assets
Debtors 5 11,633 111,889
Cash at bank and in hand 62,991 11,592
74,624 123,481
Creditors: amounts falling due within one year 6 (7,499) (7,124)
Net current assets 67,125 116,357
Net assets 346,806 398,038
Capital and reserves
Called up share capital 110 110
Profit and loss account 346,696 397,928
Shareholders' funds 346,806 398,038
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.
Steven Rogers
Director
Approved by the board on 8 March 2024
The Rogers Group Holdings Limited
Notes to the Accounts
for the year ended 31 January 2024
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). The financial statements contain information about The Rogers Group Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company has taken the option under section 398 of the Companies Act 2006 not to prepare consolidated financial statements.
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.
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:
Freehold buildings over 50 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses.
Debtors
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.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 0 0
3 Tangible fixed assets
Land and buildings
£
Cost
At 1 February 2023 295,581
At 31 January 2024 295,581
Depreciation
At 1 February 2023 14,000
Charge for the year 2,000
At 31 January 2024 16,000
Net book value
At 31 January 2024 279,581
At 31 January 2023 281,581
4 Investments
Investments in
subsidiary
undertakings
£
Cost
At 1 February 2023 100
At 31 January 2024 100
5 Debtors 2024 2023
£ £
Amounts owed by group undertakings and undertakings in which the company has a participating interest 11,633 111,889
6 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 648 648
Taxation and social security costs 6,251 5,976
Other creditors 600 500
7,499 7,124
7 Related party transactions
At 31 January 2024 the company was owed by its subsidiary undertaking, The Rogers Group (SW) Limited, £11,633 (2023: £111,889). This loan is interest free and repayable on demand.
8 Controlling party
The company is jointly controlled by Steven and Adela Rogers by virtue of their majority shareholding.
9 Other information
The Rogers Group Holdings Limited is a private company limited by shares and incorporated in England. Its registered office is:
Unit 8 Forresters Business Park
Estover Close
Plymouth
PL6 7PL
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