IRIS Accounts Production v24.1.0.578 08744788 Board of Directors Board of Directors 1.11.22 31.10.23 31.10.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh087447882022-10-31087447882023-10-31087447882022-11-012023-10-31087447882021-10-31087447882021-11-012022-10-31087447882022-10-3108744788ns15:EnglandWales2022-11-012023-10-3108744788ns14:PoundSterling2022-11-012023-10-3108744788ns10:Director12022-11-012023-10-3108744788ns10:Director22022-11-012023-10-3108744788ns10:PrivateLimitedCompanyLtd2022-11-012023-10-3108744788ns10:SmallEntities2022-11-012023-10-3108744788ns10:AuditExempt-NoAccountantsReport2022-11-012023-10-3108744788ns10:SmallCompaniesRegimeForDirectorsReport2022-11-012023-10-3108744788ns10:SmallCompaniesRegimeForAccounts2022-11-012023-10-3108744788ns10:FullAccounts2022-11-012023-10-3108744788ns5:CurrentFinancialInstruments2023-10-3108744788ns5:CurrentFinancialInstruments2022-10-3108744788ns5:Non-currentFinancialInstruments2023-10-3108744788ns5:Non-currentFinancialInstruments2022-10-3108744788ns5:ShareCapital2023-10-3108744788ns5:ShareCapital2022-10-3108744788ns5:RetainedEarningsAccumulatedLosses2023-10-3108744788ns5:RetainedEarningsAccumulatedLosses2022-10-3108744788ns10:RegisteredOffice2022-11-012023-10-3108744788ns5:LeaseholdImprovements2022-11-012023-10-3108744788ns5:PlantMachinery2022-11-012023-10-3108744788ns5:FurnitureFittings2022-11-012023-10-3108744788ns5:MotorVehicles2022-11-012023-10-3108744788ns5:ComputerEquipment2022-11-012023-10-3108744788ns5:LeaseholdImprovements2022-10-3108744788ns5:PlantMachinery2022-10-3108744788ns5:FurnitureFittings2022-10-3108744788ns5:LeaseholdImprovements2023-10-3108744788ns5:PlantMachinery2023-10-3108744788ns5:FurnitureFittings2023-10-3108744788ns5:LeaseholdImprovements2022-10-3108744788ns5:PlantMachinery2022-10-3108744788ns5:FurnitureFittings2022-10-3108744788ns5:MotorVehicles2022-10-3108744788ns5:ComputerEquipment2022-10-3108744788ns5:MotorVehicles2023-10-3108744788ns5:ComputerEquipment2023-10-3108744788ns5:MotorVehicles2022-10-3108744788ns5:ComputerEquipment2022-10-3108744788ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2022-10-3108744788ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2022-11-012023-10-3108744788ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-10-3108744788ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2022-10-3108744788ns5:CostValuation2022-10-3108744788ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-10-3108744788ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-10-31
REGISTERED NUMBER: 08744788 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 October 2023

for

Roger's Truck Services Holdings Limited

Roger's Truck Services Holdings Limited (Registered number: 08744788)






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




Page

Balance Sheet 1

Notes to the Financial Statements 3


Roger's Truck Services Holdings Limited (Registered number: 08744788)

Balance Sheet
31 October 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 645,482 521,107
Investments 5 1 1
645,483 521,108

CURRENT ASSETS
Debtors 6 75,246 136,644

CREDITORS
Amounts falling due within one year 7 146,061 147,123
NET CURRENT LIABILITIES (70,815 ) (10,479 )
TOTAL ASSETS LESS CURRENT LIABILITIES 574,668 510,629

CREDITORS
Amounts falling due after more than one year 8 (359,598 ) (340,767 )

PROVISIONS FOR LIABILITIES (146,827 ) (95,814 )
NET ASSETS 68,243 74,048

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 68,241 74,046
SHAREHOLDERS' FUNDS 68,243 74,048

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

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

Roger's Truck Services Holdings Limited (Registered number: 08744788)

Balance Sheet - continued
31 October 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2024 and were signed on its behalf by:




Mrs L Jones - Director



Mr R Jones - Director


Roger's Truck Services Holdings Limited (Registered number: 08744788)

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

1. STATUTORY INFORMATION

Roger's Truck Services Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 08744788

Registered office: Ebenezer House
Ryecroft
Newcastle-under-Lyme
Staffordshire
ST5 2BE

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.

Preparation of consolidated financial statements
The financial statements contain information about Roger's Truck Services Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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.
Improvements to property - not provided
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 15% on reducing balance
Computer equipment - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

Roger's Truck Services Holdings Limited (Registered number: 08744788)

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

2. ACCOUNTING POLICIES - continued

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.

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 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 November 2022 9,738 30,188 11,846
Additions - 53,353 -
Disposals - - -
At 31 October 2023 9,738 83,541 11,846
DEPRECIATION
At 1 November 2022 - 19,278 5,780
Charge for year - 6,050 910
Eliminated on disposal - - -
At 31 October 2023 - 25,328 6,690
NET BOOK VALUE
At 31 October 2023 9,738 58,213 5,156
At 31 October 2022 9,738 10,910 6,066

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 November 2022 650,211 5,662 707,645
Additions 176,134 3,937 233,424
Disposals (32,000 ) - (32,000 )
At 31 October 2023 794,345 9,599 909,069
DEPRECIATION
At 1 November 2022 157,126 4,354 186,538
Charge for year 82,600 1,311 90,871
Eliminated on disposal (13,822 ) - (13,822 )
At 31 October 2023 225,904 5,665 263,587
NET BOOK VALUE
At 31 October 2023 568,441 3,934 645,482
At 31 October 2022 493,085 1,308 521,107

Roger's Truck Services Holdings Limited (Registered number: 08744788)

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

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 November 2022 592,409
Additions 131,409
Disposals (32,000 )
At 31 October 2023 691,818
DEPRECIATION
At 1 November 2022 145,988
Charge for year 73,706
Eliminated on disposal (13,822 )
At 31 October 2023 205,872
NET BOOK VALUE
At 31 October 2023 485,946
At 31 October 2022 446,421

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 November 2022
and 31 October 2023 1
NET BOOK VALUE
At 31 October 2023 1
At 31 October 2022 1

6. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Trade debtors - 30,000
Other debtors 29,690 45,314
29,690 75,314

Amounts falling due after more than one year:
Amounts owed by group undertakings 45,556 61,330

Aggregate amounts 75,246 136,644

Roger's Truck Services Holdings Limited (Registered number: 08744788)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 11,688 17,293
Hire purchase contracts 118,616 84,842
Trade creditors 2,405 4,867
Taxation and social security 43 43
Other creditors 13,309 40,078
146,061 147,123

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 20,887 30,887
Hire purchase contracts 338,711 309,880
359,598 340,767

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 457,327 394,722

The obligations under hire purchase are secured against the asset to which they relate.