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REGISTERED NUMBER: 01888027 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

Morris Rogers And Sons (Abermule)
Limited

Morris Rogers And Sons (Abermule)
Limited (Registered number: 01888027)

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


Morris Rogers And Sons (Abermule)
Limited

Company Information
for the Year Ended 31 January 2024







DIRECTORS: H M Rogers
G T Rogers
Mrs M J Rogers





SECRETARY: G T Rogers





REGISTERED OFFICE: Kerry Road
Abermule
Powys
SY15 6NH





REGISTERED NUMBER: 01888027 (England and Wales)





ACCOUNTANTS: Corfield Accountancy Limited
Chartered Accountants
Myrick House
Hendomen
Montgomery
Powys
SY15 6EZ

Morris Rogers And Sons (Abermule)
Limited (Registered number: 01888027)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,487 3,099

CURRENT ASSETS
Stocks 51,806 54,777
Debtors 5 238,829 195,275
Cash at bank and in hand 201,734 175,780
492,369 425,832
CREDITORS
Amounts falling due within one year 6 114,075 90,944
NET CURRENT ASSETS 378,294 334,888
TOTAL ASSETS LESS CURRENT
LIABILITIES

380,781

337,987

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 380,777 337,983
SHAREHOLDERS' FUNDS 380,781 337,987

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.

Morris Rogers And Sons (Abermule)
Limited (Registered number: 01888027)

Balance Sheet - continued
31 January 2024


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 29 October 2024 and were signed on its behalf by:




G T Rogers - Director



H M Rogers - Director


Morris Rogers And Sons (Abermule)
Limited (Registered number: 01888027)

Notes to the Financial Statements
for the Year Ended 31 January 2024


1. STATUTORY INFORMATION

Morris Rogers And Sons (Abermule) 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 sales of goods and services recognised on a contractual basis excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on reducing balance and 10% 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. 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.

Morris Rogers And Sons (Abermule)
Limited (Registered number: 01888027)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2023
and 31 January 2024 44,543
DEPRECIATION
At 1 February 2023 41,444
Charge for year 612
At 31 January 2024 42,056
NET BOOK VALUE
At 31 January 2024 2,487
At 31 January 2023 3,099

Depreciation on property improvements is provided at an annual rate of 4% on cost.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 238,829 195,275

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade creditors 65,470 47,082
Taxation and social security 22,586 20,169
Other creditors 26,019 23,693
114,075 90,944

7. RELATED PARTY DISCLOSURES

The company is under the joint control of the directors H M Rogers,G T Rogers and M J Rogers.There is no ultimate controlling party .