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REGISTERED NUMBER: 04326160 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024

FOR

ROGAN HEATING SERVICES LIMITED

ROGAN HEATING SERVICES LIMITED (REGISTERED NUMBER: 04326160)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROGAN HEATING SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTORS: M W Rogan
J Rogan





SECRETARY: M W Rogan





REGISTERED OFFICE: The Keep Beach Lane
Weybourne
Holt
NR25 7AH





REGISTERED NUMBER: 04326160 (England and Wales)





ACCOUNTANTS: Prentis & Co LLP
Chartered Accountants
115c Milton Road
Cambridge
CB4 1XE

ROGAN HEATING SERVICES LIMITED (REGISTERED NUMBER: 04326160)

BALANCE SHEET
31 JANUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 34,685 18,440
34,685 18,440

CURRENT ASSETS
Stocks 2,000 2,000
Debtors 6 27,339 87,190
Cash at bank 124,354 202,199
153,693 291,389
CREDITORS
Amounts falling due within one year 7 52,258 193,243
NET CURRENT ASSETS 101,435 98,146
TOTAL ASSETS LESS CURRENT
LIABILITIES

136,120

116,586

PROVISIONS FOR LIABILITIES - 2,032
NET ASSETS 136,120 114,554

CAPITAL AND RESERVES
Called up share capital 500 500
Capital redemption reserve 500 500
Retained earnings 135,120 113,554
SHAREHOLDERS' FUNDS 136,120 114,554

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 Profit and Loss Account has not been delivered.

ROGAN HEATING SERVICES LIMITED (REGISTERED NUMBER: 04326160)

BALANCE SHEET - continued
31 JANUARY 2024



The financial statements were approved by the Board of Directors and authorised for issue on 2 October 2024 and were signed on its behalf by:





M W Rogan - Director


ROGAN HEATING SERVICES LIMITED (REGISTERED NUMBER: 04326160)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

Rogan Heating Services 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 represents net invoiced sales of goods and services supplied by the company, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2001, has been fully amortised over its estimated useful life of ten years.

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.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 25% on reducing balance and 15% on reducing balance

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.

Current tax is recognised at the amount of tax payable using the tax rates and laws that 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.

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 3 (2023 - 3 ) .

ROGAN HEATING SERVICES LIMITED (REGISTERED NUMBER: 04326160)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2023
and 31 January 2024 300,000
AMORTISATION
At 1 February 2023
and 31 January 2024 300,000
NET BOOK VALUE
At 31 January 2024 -
At 31 January 2023 -

5. TANGIBLE FIXED ASSETS
Plant and Motor Office
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 February 2023 27,864 53,675 4,662 86,201
Additions - 35,893 - 35,893
Disposals - (46,300 ) - (46,300 )
At 31 January 2024 27,864 43,268 4,662 75,794
DEPRECIATION
At 1 February 2023 18,331 45,515 3,915 67,761
Charge for year 2,393 8,991 177 11,561
Eliminated on disposal - (38,213 ) - (38,213 )
At 31 January 2024 20,724 16,293 4,092 41,109
NET BOOK VALUE
At 31 January 2024 7,140 26,975 570 34,685
At 31 January 2023 9,533 8,160 747 18,440

ROGAN HEATING SERVICES LIMITED (REGISTERED NUMBER: 04326160)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:
Motor
vehicles
£   
COST
At 1 February 2023 16,560
Disposals (16,560 )
At 31 January 2024 -
DEPRECIATION
At 1 February 2023 11,429
Eliminated on disposal (11,429 )
At 31 January 2024 -
NET BOOK VALUE
At 31 January 2024 -
At 31 January 2023 5,131

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 24,066 57,247
VAT 1,111 28,293
Deferred tax asset 437 -
Prepayments 1,725 1,650
27,339 87,190

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Payments on account - 34,385
Trade creditors - 88,559
Tax 21,938 31,715
Social security and other taxes - 3,276
Other creditors 28,000 30,359
Directors' current accounts 220 2,849
Accruals and deferred income 2,100 2,100
52,258 193,243

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £39,000 (2023 - £55,000) were paid to the directors .

9. ULTIMATE CONTROLLING PARTY

The controlling party is M Rogan and J Rogan by virtue of their 100% ownership of the issued ordinary share capital of the company.