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REGISTERED NUMBER: 02245939 (England and Wales)
















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

A J ROGERS & SONS LIMITED

A J ROGERS & SONS LIMITED (REGISTERED NUMBER: 02245939)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A J ROGERS & SONS LIMITED

COMPANY INFORMATION
For The Year Ended 31 December 2023







DIRECTORS: P G Rogers
T I Rogers





SECRETARY: P G Rogers





REGISTERED OFFICE: Leonard House
5 - 7 Newman Road
Bromley
Kent
BR1 1RJ





REGISTERED NUMBER: 02245939 (England and Wales)





ACCOUNTANTS: Crane & Partners
Chartered Accountants
Leonard House
5 - 7 Newman Road
Bromley
Kent
BR1 1RJ

A J ROGERS & SONS LIMITED (REGISTERED NUMBER: 02245939)

BALANCE SHEET
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 591,709 565,847

CURRENT ASSETS
Stocks 29,735 36,013
Debtors 5 73,415 40,116
Cash at bank and in hand 385,676 443,870
488,826 519,999
CREDITORS
Amounts falling due within one year 6 416,111 450,551
NET CURRENT ASSETS 72,715 69,448
TOTAL ASSETS LESS CURRENT
LIABILITIES

664,424

635,295

CREDITORS
Amounts falling due after more than one
year

7

362,609

393,257
NET ASSETS 301,815 242,038

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 301,813 242,036
SHAREHOLDERS' FUNDS 301,815 242,038

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

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

A J ROGERS & SONS LIMITED (REGISTERED NUMBER: 02245939)

BALANCE SHEET - continued
31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 September 2024 and were signed on its behalf by:





T I Rogers - Director


A J ROGERS & SONS LIMITED (REGISTERED NUMBER: 02245939)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 December 2023


1. STATUTORY INFORMATION

A J Rogers & 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.

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.
Land and buildings - 2% on cost
Plant and machinery etc - 25% on cost and at varying rates on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 15 (2022 - 16 ) .

A J ROGERS & SONS LIMITED (REGISTERED NUMBER: 02245939)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 December 2023


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023 606,244 364,831 971,075
Additions - 83,086 83,086
Disposals - (84,346 ) (84,346 )
At 31 December 2023 606,244 363,571 969,815
DEPRECIATION
At 1 January 2023 124,684 280,544 405,228
Charge for year 12,124 40,716 52,840
Eliminated on disposal - (79,962 ) (79,962 )
At 31 December 2023 136,808 241,298 378,106
NET BOOK VALUE
At 31 December 2023 469,436 122,273 591,709
At 31 December 2022 481,560 84,287 565,847

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 54,019 5,437
Other debtors 19,396 34,679
73,415 40,116

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 55,325 63,458
Hire purchase contracts 1,157 13,830
Trade creditors 59,023 81,273
Taxation and social security 179,167 149,228
Other creditors 121,439 142,762
416,111 450,551

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 362,609 392,100
Hire purchase contracts - 1,157
362,609 393,257

A J ROGERS & SONS LIMITED (REGISTERED NUMBER: 02245939)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 December 2023


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2023 2022
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 218,959 259,077

8. ULTIMATE CONTROLLING PARTY

The company is controlled by T.I. Rogers and P.J.Rogers, by virtue of them owning 100% of the share capital.