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REGISTERED NUMBER: 07562405 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 July 2023

for

Rogan Investments Ltd

Rogan Investments Ltd (Registered number: 07562405)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Rogan Investments Ltd

Company Information
for the Year Ended 31 July 2023







DIRECTOR: A L Rose





SECRETARY: A L Rose





REGISTERED OFFICE: Stafford House
Blackbrook Park Avenue
Taunton
Somerset
TA12PX





REGISTERED NUMBER: 07562405 (England and Wales)





ACCOUNTANTS: A C Mole LLP
Stafford House
Blackbrook Park Avenue
Taunton
Somerset
TA1 2PX

Rogan Investments Ltd (Registered number: 07562405)

Balance Sheet
31 July 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 4 669,748 450
Cash at bank 1,828 658,263
671,576 658,713
CREDITORS
Amounts falling due within one year 5 2,449 2,175
NET CURRENT ASSETS 669,127 656,538
TOTAL ASSETS LESS CURRENT
LIABILITIES

669,127

656,538

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 669,125 656,536
669,127 656,538

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.

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 22 April 2024 and were signed by:





A L Rose - Director


Rogan Investments Ltd (Registered number: 07562405)

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

1. STATUTORY INFORMATION

Rogan Investments Ltd 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 for management charges and reimbursement of expenses incurred in the management of properties on behalf of others, excluding discounts, rebates, value added tax and other sales taxes.

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.

Critical accounting judgements and estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses.

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results.

Given the straightforward nature of the company the directors are of the view that there are no critical accounting estimates within these financial statements.

3. EMPLOYEES AND DIRECTORS

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

Rogan Investments Ltd (Registered number: 07562405)

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

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by participating interests 600,003 -
Other debtors 69,745 450
669,748 450

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other creditors 2,449 2,175

6. RELATED PARTY DISCLOSURES

As at the balance sheet, an amount totalling £600,003 was owed to the company by Gulfjet Aviation Limited, a company owned and controlled by Mr A Rose.

Other debtors represents an amount due from Mr A Rose, the director of the company. The amount was repaid within nine months of the year-end