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REGISTERED NUMBER: 06004027 (England and Wales)
























FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

ROGERS BAKERY LIMITED

ROGERS BAKERY LIMITED (REGISTERED NUMBER: 06004027)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ROGERS BAKERY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTOR: R A Revels





SECRETARY: Arkglen Limited





REGISTERED OFFICE: Ground Floor, Baird House
Seebeck Place
Knowlhill
Milton Keynes
Buckinghamshire
MK5 8FR





REGISTERED NUMBER: 06004027 (England and Wales)





ACCOUNTANTS: TC Group
Baird House
Seebeck Place
Knowlhill
Milton Keynes
Buckinghamshire
MK5 8FR

ROGERS BAKERY LIMITED (REGISTERED NUMBER: 06004027)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 3,514 4,141
3,514 4,141

CURRENT ASSETS
Stocks 2,350 1,925
Debtors 6 1,282 2,545
Cash at bank and in hand 1,460 1,191
5,092 5,661
CREDITORS
Amounts falling due within one year 7 44,029 25,343
NET CURRENT LIABILITIES (38,937 ) (19,682 )
TOTAL ASSETS LESS CURRENT LIABILITIES (35,423 ) (15,541 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (35,424 ) (15,542 )
SHAREHOLDERS' FUNDS (35,423 ) (15,541 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 31 August 2024 and were signed by:





R A Revels - Director


ROGERS BAKERY LIMITED (REGISTERED NUMBER: 06004027)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023


1. STATUTORY INFORMATION

Rogers Bakery 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.

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 33% on cost
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Equipment - 15% on reducing balance

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

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.


ROGERS BAKERY LIMITED (REGISTERED NUMBER: 06004027)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023


2. ACCOUNTING POLICIES - continued
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.

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 22 (2022 - 22 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 50,000
AMORTISATION
At 1 December 2022
and 30 November 2023 50,000
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
Office and Motor
equipment fittings vehicles Equipment Totals
£    £    £    £    £   
COST
At 1 December 2022
and 30 November 2023 936 10,410 6,100 12,360 29,806
DEPRECIATION
At 1 December 2022 936 9,081 6,039 9,609 25,665
Charge for year - 200 15 412 627
At 30 November 2023 936 9,281 6,054 10,021 26,292
NET BOOK VALUE
At 30 November 2023 - 1,129 46 2,339 3,514
At 30 November 2022 - 1,329 61 2,751 4,141

ROGERS BAKERY LIMITED (REGISTERED NUMBER: 06004027)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 1,282 2,545

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 4,410 -
Trade creditors 20,437 9,139
Taxation and social security 2,794 3,942
Other creditors 16,388 12,262
44,029 25,343

8. RELATED PARTY DISCLOSURES

At the year end the company owed the director £11,223 (2022: £6,614).

9. ULTIMATE CONTROLLING PARTY

The company was controlled throughout the year by Mr Revels, Director, by virtue of his shareholding.

10. GOING CONCERN

The financial statements have been prepared on a going concern basis although the balance sheet displayed a negative amount of £35,423 at the balance sheet date. The directors has confirmed continued support to the company and will ensure the company retains sufficient working capital to continue trading for the foreseeable future.