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REGISTERED NUMBER: 04848615 (England and Wales)





















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

FOR

K.M. ROGERS LIMITED

K.M. ROGERS LIMITED (REGISTERED NUMBER: 04848615)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


K.M. ROGERS LIMITED

COMPANY INFORMATION
for the Year Ended 31 July 2023







DIRECTOR: Mr K M Rogers





REGISTERED OFFICE: 22 Broadmeadow
Aldridge
Walsall
West Midlands
WS9 8JA





REGISTERED NUMBER: 04848615 (England and Wales)





ACCOUNTANTS: Rice & Co (Brownhills) Limited
Chartered Accountants
90 High Street
Brownhills
Walsall
West Midlands
WS8 6EW

K.M. ROGERS LIMITED (REGISTERED NUMBER: 04848615)

BALANCE SHEET
31 July 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 27,814 5,262

CURRENT ASSETS
Debtors 5 18,100 3,962
Cash at bank 5,606 3,179
23,706 7,141
CREDITORS
Amounts falling due within one year 6 20,032 5,967
NET CURRENT ASSETS 3,674 1,174
TOTAL ASSETS LESS CURRENT
LIABILITIES

31,488

6,436

CREDITORS
Amounts falling due after more than one
year

7

(16,992

)

-

PROVISIONS FOR LIABILITIES (5,285 ) (1,000 )
NET ASSETS 9,211 5,436

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 9,209 5,434
SHAREHOLDERS' FUNDS 9,211 5,436

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

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

The director acknowledges his 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.

K.M. ROGERS LIMITED (REGISTERED NUMBER: 04848615)

BALANCE SHEET - continued
31 July 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 director and authorised for issue on 5 April 2024 and were signed by:





Mr K M Rogers - Director


K.M. ROGERS LIMITED (REGISTERED NUMBER: 04848615)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

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

Turnover is recognised when goods have been delivered to customers, or services completed, such that risks and rewards of ownership have transferred to them.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

K.M. ROGERS LIMITED (REGISTERED NUMBER: 04848615)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2022 1,691 21,051 2,551 25,293
Additions - 36,240 579 36,819
Disposals - (21,051 ) - (21,051 )
At 31 July 2023 1,691 36,240 3,130 41,061
DEPRECIATION
At 1 August 2022 1,678 16,055 2,298 20,031
Charge for year 3 9,060 208 9,271
Eliminated on disposal - (16,055 ) - (16,055 )
At 31 July 2023 1,681 9,060 2,506 13,247
NET BOOK VALUE
At 31 July 2023 10 27,180 624 27,814
At 31 July 2022 13 4,996 253 5,262

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 August 2022 21,051
Additions 36,240
Disposals (21,051 )
At 31 July 2023 36,240
DEPRECIATION
At 1 August 2022 16,055
Charge for year 9,060
Eliminated on disposal (16,055 )
At 31 July 2023 9,060
NET BOOK VALUE
At 31 July 2023 27,180
At 31 July 2022 4,996

K.M. ROGERS LIMITED (REGISTERED NUMBER: 04848615)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 683 728
Other debtors 17,417 3,234
18,100 3,962

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 4,248 -
Trade creditors 1 -
Taxation and social security - 5,210
Other creditors 15,783 757
20,032 5,967

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 16,992 -