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REGISTERED NUMBER: 01080719 (England and Wales)















N.L.Roper & Sons Limited

Unaudited Financial Statements

For The Year Ended

31st January 2024






N.L.Roper & Sons Limited (Registered number: 01080719)

Contents of the Financial Statements
For The Year Ended 31st January 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 5

Chartered Accountants' Report 6

N.L.Roper & Sons Limited

Company Information
For The Year Ended 31st January 2024







DIRECTORS: K N Roper
Mrs W B Roper
I K S Roper





SECRETARY: Mrs W B Roper





REGISTERED OFFICE: Fuller Road Harleston Ind. Est.
Harleston
Norfolk
IP20 9EA





REGISTERED NUMBER: 01080719 (England and Wales)





ACCOUNTANTS: Haines Watts
8 Hopper Way
Diss
Norfolk
IP22 4GT

N.L.Roper & Sons Limited (Registered number: 01080719)

Balance Sheet
31st January 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 184,377 192,473

CURRENT ASSETS
Debtors 5 43,287 42,341
Cash at bank and in hand 77,288 44,160
120,575 86,501
CREDITORS
Amounts falling due within one year 6 73,425 55,987
NET CURRENT ASSETS 47,150 30,514
TOTAL ASSETS LESS CURRENT LIABILITIES 231,527 222,987

PROVISIONS FOR LIABILITIES 17,629 14,917
NET ASSETS 213,898 208,070

CAPITAL AND RESERVES
Called up share capital 7 64 64
Capital redemption reserve 36 36
Retained earnings 213,798 207,970
SHAREHOLDERS' FUNDS 213,898 208,070

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2024 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.

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 Board of Directors and authorised for issue on 23rd August 2024 and were signed on its behalf by:





Mrs W B Roper - Director


N.L.Roper & Sons Limited (Registered number: 01080719)

Notes to the Financial Statements
For The Year Ended 31st January 2024


1. STATUTORY INFORMATION

N.L.Roper & Sons 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 1% on reducing balance
Short leasehold - 25% on cost
Improvements to property - 1% on reducing balance
Plant and machinery - 10% reducing balance
Fixtures and fittings - 15% 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 8 ) .

N.L.Roper & Sons Limited (Registered number: 01080719)

Notes to the Financial Statements - continued
For The Year Ended 31st January 2024


4. TANGIBLE FIXED ASSETS
Improvements
Freehold Short to
property leasehold property
£    £    £   
COST
At 1st February 2023 60,505 28,522 126,227
Additions - - -
At 31st January 2024 60,505 28,522 126,227
DEPRECIATION
At 1st February 2023 19,464 28,522 53,308
Charge for year 410 - 729
At 31st January 2024 19,874 28,522 54,037
NET BOOK VALUE
At 31st January 2024 40,631 - 72,190
At 31st January 2023 41,041 - 72,919

Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1st February 2023 252,911 44,542 512,707
Additions - 1,040 1,040
At 31st January 2024 252,911 45,582 513,747
DEPRECIATION
At 1st February 2023 177,302 41,638 320,234
Charge for year 7,561 436 9,136
At 31st January 2024 184,863 42,074 329,370
NET BOOK VALUE
At 31st January 2024 68,048 3,508 184,377
At 31st January 2023 75,609 2,904 192,473

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 42,812 42,341
Other debtors 475 -
43,287 42,341

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 4,126 1,467
Taxation and social security 59,494 35,623
Other creditors 9,805 18,897
73,425 55,987

N.L.Roper & Sons Limited (Registered number: 01080719)

Notes to the Financial Statements - continued
For The Year Ended 31st January 2024


7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
19 Ordinary A £1 19 19
19 Ordinary B £1 19 19
20 Ordinary C £1 20 20
6 Ordinary D £1 6 6
64 64

8. RELATED PARTY DISCLOSURES

At the end of the year, the company owed the directors £1,653 (2023 : £15,912) relating to interest free loans with no set repayment terms.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
N.L.Roper & Sons Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of N.L.Roper & Sons Limited for the year ended 31st January 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of N.L.Roper & Sons Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of N.L.Roper & Sons Limited and state those matters that we have agreed to state to the Board of Directors of N.L.Roper & Sons Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than N.L.Roper & Sons Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that N.L.Roper & Sons Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of N.L.Roper & Sons Limited. You consider that N.L.Roper & Sons Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of N.L.Roper & Sons Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Haines Watts
8 Hopper Way
Diss
Norfolk
IP22 4GT


Date: .............................................