2023-12-012024-09-302024-09-30false14586998Rogue Alloy Trade 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Rogue Alloy Trade Ltd

Registered Number
14586998
(England and Wales)

Unaudited Financial Statements for the Period ended
30 September 2024

Rogue Alloy Trade Ltd
Company Information
for the period from 1 December 2023 to 30 September 2024

Director

Mr C Cook

Registered Address

1 Albury Close
Reading
RG30 1BD

Registered Number

14586998 (England and Wales)
Rogue Alloy Trade Ltd
Balance Sheet as at
30 September 2024

Notes

30 Sep 2024

30 Nov 2023

£

£

£

£

Current assets
Debtors312,97615,768
Cash at bank and on hand-5,960
12,97621,728
Creditors amounts falling due within one year4(12,975)(24,874)
Net current assets (liabilities)1(3,146)
Total assets less current liabilities1(3,146)
Net assets1(3,146)
Capital and reserves
Called up share capital11
Profit and loss account-(3,147)
Shareholders' funds1(3,146)
The financial statements were approved and authorised for issue by the Director on 14 November 2024, and are signed on its behalf by:
Mr C Cook
Director
Registered Company No. 14586998
Rogue Alloy Trade Ltd
Notes to the Financial Statements
for the period ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The financial statements have been prepared under the historical cost convention.
Functional and presentation currency
The presentation currency of the financial statements is the Pound Sterling (£).
Judgements and key sources of estimation uncertainty
There have not been any estimation uncertainties in the application of the accounting policies.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.
Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities. Financial assets are measured at amortised cost and comprise of cash and cash equivalents and trade and other debtors. Financial liabilities are measured at amortised cost and comprise of trade and other creditors.
Related parties
During the year, the company purchased goods and services amounting to £58,890 (2023 -£42,660) from Rogue Alloy Co Limited, a company in which Mr C Cook has a controlling interest. These goods were purchased on an arm’s length basis. As at 30th September 2024 there was a balance of £12,975 (2023 - -£300) due from Rogue Alloy Co Limited.
2.Average number of employees

20242023
Average number of employees during the year11
3.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-12,910
Amounts owed by group undertakings12,976-
Other debtors-2,858
Total12,97615,768
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-9,578
Bank borrowings and overdrafts-1
Amounts owed to related parties-299
Taxation and social security2,465-
Other creditors10,510-
Accrued liabilities and deferred income-14,996
Total12,97524,874
5.Further information regarding the company's financial position
The company ceased to trade on 30th September 2024.