2022-11-242023-11-302023-11-30falseSC751391D & J RODGER LTD2024-08-07iso4217:GBPxbrli:pureSC7513912022-11-24SC7513912023-11-30SC7513912022-11-242023-11-30SC7513912022-11-23SC7513912022-11-23SC7513912022-11-232022-11-23SC751391bus:SmallEntities2022-11-242023-11-30SC751391bus:AuditExempt-NoAccountantsReport2022-11-242023-11-30SC751391bus:FullAccounts2022-11-242023-11-30SC751391bus:PrivateLimitedCompanyLtd2022-11-242023-11-30SC751391core:WithinOneYear2023-11-30SC751391core:AfterOneYear2023-11-30SC751391core:WithinOneYear2022-11-23SC751391core:AfterOneYear2022-11-23SC751391core:ShareCapital2023-11-30SC751391core:SharePremium2023-11-30SC751391core:RevaluationReserve2023-11-30SC751391core:OtherReservesSubtotal2023-11-30SC751391core:RetainedEarningsAccumulatedLosses2023-11-30SC751391core:ShareCapital2022-11-23SC751391core:SharePremium2022-11-23SC751391core:RevaluationReserve2022-11-23SC751391core:OtherReservesSubtotal2022-11-23SC751391core:RetainedEarningsAccumulatedLosses2022-11-23SC751391core:LandBuildings2023-11-30SC751391core:PlantMachinery2023-11-30SC751391core:Vehicles2023-11-30SC751391core:FurnitureFittings2023-11-30SC751391core:OfficeEquipment2023-11-30SC751391core:NetGoodwill2023-11-30SC751391core:IntangibleAssetsOtherThanGoodwill2023-11-30SC751391core:ListedExchangeTraded2023-11-30SC751391core:UnlistedNon-exchangeTraded2023-11-30SC751391core:LandBuildings2022-11-23SC751391core:PlantMachinery2022-11-23SC751391core:Vehicles2022-11-23SC751391core:FurnitureFittings2022-11-23SC751391core:OfficeEquipment2022-11-23SC751391core:NetGoodwill2022-11-23SC751391core:IntangibleAssetsOtherThanGoodwill2022-11-23SC751391core:ListedExchangeTraded2022-11-23SC751391core:UnlistedNon-exchangeTraded2022-11-23SC751391core:LandBuildings2022-11-242023-11-30SC751391core:PlantMachinery2022-11-242023-11-30SC751391core:Vehicles2022-11-242023-11-30SC751391core:FurnitureFittings2022-11-242023-11-30SC751391core:OfficeEquipment2022-11-242023-11-30SC751391core:NetGoodwill2022-11-242023-11-30SC751391core:IntangibleAssetsOtherThanGoodwill2022-11-242023-11-30SC751391core:ListedExchangeTraded2022-11-242023-11-30SC751391core:UnlistedNon-exchangeTraded2022-11-242023-11-30SC751391core:MoreThanFiveYears2022-11-242023-11-30SC751391core:Non-currentFinancialInstruments2023-11-30SC751391core:Non-currentFinancialInstruments2022-11-23SC751391dpl:CostSales2022-11-242023-11-30SC751391dpl:DistributionCosts2022-11-242023-11-30SC751391core:LandBuildings2022-11-242023-11-30SC751391core:PlantMachinery2022-11-242023-11-30SC751391core:Vehicles2022-11-242023-11-30SC751391core:FurnitureFittings2022-11-242023-11-30SC751391core:OfficeEquipment2022-11-242023-11-30SC751391dpl:AdministrativeExpenses2022-11-242023-11-30SC751391core:NetGoodwill2022-11-242023-11-30SC751391core:IntangibleAssetsOtherThanGoodwill2022-11-242023-11-30SC751391dpl:GroupUndertakings2022-11-242023-11-30SC751391dpl:ParticipatingInterests2022-11-242023-11-30SC751391dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-242023-11-30SC751391core:ListedExchangeTraded2022-11-242023-11-30SC751391dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-242023-11-30SC751391core:UnlistedNon-exchangeTraded2022-11-242023-11-30SC751391dpl:CostSales2022-11-232022-11-23SC751391dpl:DistributionCosts2022-11-232022-11-23SC751391core:LandBuildings2022-11-232022-11-23SC751391core:PlantMachinery2022-11-232022-11-23SC751391core:Vehicles2022-11-232022-11-23SC751391core:FurnitureFittings2022-11-232022-11-23SC751391core:OfficeEquipment2022-11-232022-11-23SC751391dpl:AdministrativeExpenses2022-11-232022-11-23SC751391core:NetGoodwill2022-11-232022-11-23SC751391core:IntangibleAssetsOtherThanGoodwill2022-11-232022-11-23SC751391dpl:GroupUndertakings2022-11-232022-11-23SC751391dpl:ParticipatingInterests2022-11-232022-11-23SC751391dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-232022-11-23SC751391core:ListedExchangeTraded2022-11-232022-11-23SC751391dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-232022-11-23SC751391core:UnlistedNon-exchangeTraded2022-11-232022-11-23SC751391core:NetGoodwill2023-11-30SC751391core:IntangibleAssetsOtherThanGoodwill2023-11-30SC751391core:LandBuildings2023-11-30SC751391core:PlantMachinery2023-11-30SC751391core:Vehicles2023-11-30SC751391core:FurnitureFittings2023-11-30SC751391core:OfficeEquipment2023-11-30SC751391core:AfterOneYear2023-11-30SC751391core:WithinOneYear2023-11-30SC751391core:ListedExchangeTraded2023-11-30SC751391core:UnlistedNon-exchangeTraded2023-11-30SC751391core:ShareCapital2023-11-30SC751391core:SharePremium2023-11-30SC751391core:RevaluationReserve2023-11-30SC751391core:OtherReservesSubtotal2023-11-30SC751391core:RetainedEarningsAccumulatedLosses2023-11-30SC751391core:NetGoodwill2022-11-23SC751391core:IntangibleAssetsOtherThanGoodwill2022-11-23SC751391core:LandBuildings2022-11-23SC751391core:PlantMachinery2022-11-23SC751391core:Vehicles2022-11-23SC751391core:FurnitureFittings2022-11-23SC751391core:OfficeEquipment2022-11-23SC751391core:AfterOneYear2022-11-23SC751391core:WithinOneYear2022-11-23SC751391core:ListedExchangeTraded2022-11-23SC751391core:UnlistedNon-exchangeTraded2022-11-23SC751391core:ShareCapital2022-11-23SC751391core:SharePremium2022-11-23SC751391core:RevaluationReserve2022-11-23SC751391core:OtherReservesSubtotal2022-11-23SC751391core:RetainedEarningsAccumulatedLosses2022-11-23SC751391core:NetGoodwill2022-11-23SC751391core:IntangibleAssetsOtherThanGoodwill2022-11-23SC751391core:LandBuildings2022-11-23SC751391core:PlantMachinery2022-11-23SC751391core:Vehicles2022-11-23SC751391core:FurnitureFittings2022-11-23SC751391core:OfficeEquipment2022-11-23SC751391core:AfterOneYear2022-11-23SC751391core:WithinOneYear2022-11-23SC751391core:ListedExchangeTraded2022-11-23SC751391core:UnlistedNon-exchangeTraded2022-11-23SC751391core:ShareCapital2022-11-23SC751391core:SharePremium2022-11-23SC751391core:RevaluationReserve2022-11-23SC751391core:OtherReservesSubtotal2022-11-23SC751391core:RetainedEarningsAccumulatedLosses2022-11-23SC751391core:AfterOneYear2022-11-242023-11-30SC751391core:WithinOneYear2022-11-242023-11-30SC751391core:Non-currentFinancialInstrumentscore:CostValuation2022-11-242023-11-30SC751391core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-11-242023-11-30SC751391core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-11-242023-11-30SC751391core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-11-242023-11-30SC751391core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-11-242023-11-30SC751391core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-11-242023-11-30SC751391core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-11-242023-11-30SC751391core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-11-242023-11-30SC751391core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-11-242023-11-30SC751391core:Non-currentFinancialInstrumentscore:CostValuation2023-11-30SC751391core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-30SC751391core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-30SC751391core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-30SC751391core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-30SC751391core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-30SC751391core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-30SC751391core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-30SC751391core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-30SC751391core:Non-currentFinancialInstrumentscore:CostValuation2022-11-23SC751391core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-11-23SC751391core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-11-23SC751391core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-11-23SC751391core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-11-23SC751391core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-11-23SC751391core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-11-23SC751391core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-11-23SC751391core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-11-23SC751391bus:Director12022-11-242023-11-30SC751391bus:Director22022-11-242023-11-30SC751391bus:Director32022-11-242023-11-30

D & J RODGER LTD

Registered Number
SC751391
(Scotland)

Unaudited Financial Statements for the Period ended
30 November 2023

D & J RODGER LTD
Company Information
for the period from 24 November 2022 to 30 November 2023

Directors

RODGER, Daniel
RODGER, Jean
RODGER, Neil

Registered Address

4d Auchingramont Road
Hamilton
ML3 6JT

Place of Business

35 Glen Urquhart

East Kilbride

G74 2AD


Registered Number

SC751391 (Scotland)
D & J RODGER LTD
Balance Sheet as at
30 November 2023

Notes

2023

£

£

Fixed assets
Intangible assets316,200
Tangible assets423,973
40,173
Current assets
Stocks10,500
Debtors53,244
Cash at bank and on hand24,877
38,621
Creditors amounts falling due within one year6(32,576)
Net current assets (liabilities)6,045
Total assets less current liabilities46,218
Provisions for liabilities(4,555)
Net assets41,663
Capital and reserves
Called up share capital3
Profit and loss account41,660
Shareholders' funds41,663
The financial statements were approved and authorised for issue by the Board of Directors on 7 August 2024, and are signed on its behalf by:
RODGER, Neil
Director
Registered Company No. SC751391
D & J RODGER LTD
Notes to the Financial Statements
for the period ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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).
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Turnover policy
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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery5
Vehicles4
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.
Trade and other 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.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other 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.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

2023
Average number of employees during the year9
3.Intangible assets

Goodwill

Total

££
Cost or valuation
Additions18,00018,000
At 30 November 2318,00018,000
Amortisation and impairment
Charge for year1,8001,800
At 30 November 231,8001,800
Net book value
At 30 November 2316,20016,200
At 23 November 22--
4.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
Additions22,4668,00030,466
At 30 November 2322,4668,00030,466
Depreciation and impairment
Charge for year4,4932,0006,493
At 30 November 234,4932,0006,493
Net book value
At 30 November 2317,9736,00023,973
At 23 November 22---
5.Debtors: amounts due within one year

2023

£
Other debtors3,244
Total3,244
6.Creditors: amounts due within one year

2023

£
Trade creditors / trade payables18,484
Amounts owed to related parties3,771
Taxation and social security6,748
Accrued liabilities and deferred income3,573
Total32,576
7.Related party transactions
During the period the company received an interest free loan from the direcors amounting to £3,771.