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REGISTERED NUMBER: 05087664 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 August 2024

for

Murray Rogers Limited

Murray Rogers Limited (Registered number: 05087664)






Contents of the Financial Statements
for the year ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Murray Rogers Limited

Company Information
for the year ended 31 August 2024







DIRECTORS: D J Murray
Z Rogers





SECRETARY: D J Murray





REGISTERED OFFICE: 165 Station Road
Stechford
Birmingham
West Midlands
B33 8BA





REGISTERED NUMBER: 05087664 (England and Wales)





ACCOUNTANTS: Pinfields Limited
Chartered Accountants
Meryll House
57 Worcester Road
Bromsgrove
Worcestershire
B61 7DN

Murray Rogers Limited (Registered number: 05087664)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,661 15,980

CURRENT ASSETS
Debtors 5 73,538 139,598
Cash at bank 27 63
73,565 139,661
CREDITORS
Amounts falling due within one year 6 72,868 119,155
NET CURRENT ASSETS 697 20,506
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,358

36,486

CREDITORS
Amounts falling due after more than one
year

7

15,000

35,000
NET (LIABILITIES)/ASSETS (6,642 ) 1,486

CAPITAL AND RESERVES
Called up share capital 16 16
Retained earnings (6,658 ) 1,470
SHAREHOLDERS' FUNDS (6,642 ) 1,486

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

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

Murray Rogers Limited (Registered number: 05087664)

Balance Sheet - continued
31 August 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 November 2024 and were signed on its behalf by:





Z Rogers - Director


Murray Rogers Limited (Registered number: 05087664)

Notes to the Financial Statements
for the year ended 31 August 2024

1. STATUTORY INFORMATION

Murray Rogers 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 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 the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

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.

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.

Murray Rogers Limited (Registered number: 05087664)

Notes to the Financial Statements - continued
for the year ended 31 August 2024

2. ACCOUNTING POLICIES - continued

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.

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.

Employer-financed retirement benefit scheme
The company has established trusts for the benefit of employees and persons connected with them. Monies held in these trusts are held by independent trustees and managed at their discretion. The trustees are empowered to provide both retirement and other employee benefits.

Where the company retains future economic benefit from, and has de facto control of the assets and liabilities of the trust, they are accounted for as assets and liabilities of the company until the earlier of the date that an allocation of trust funds to employees in respect of past services is declared and the date that assets of the trust vest in identified individuals.

Where monies held in trust are determined by the company on the basis of employees' past services to the business and the company can obtain no future economic benefit from those monies, such monies, whether in trust or accrued for by the company are charged to the profit and loss account in the period to which they relate.

Where monies held in trust are determined by the company on the basis of employees' past services to the business and are payable after completion of the employment, such monies are charged to the profit and loss account in the period during which services are rendered by employees.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 15 ) .

Murray Rogers Limited (Registered number: 05087664)

Notes to the Financial Statements - continued
for the year ended 31 August 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 September 2023 77,553 34,260 111,813
Disposals - (12,000 ) (12,000 )
At 31 August 2024 77,553 22,260 99,813
DEPRECIATION
At 1 September 2023 73,208 22,625 95,833
Charge for year 1,086 1,467 2,553
Eliminated on disposal - (6,234 ) (6,234 )
At 31 August 2024 74,294 17,858 92,152
NET BOOK VALUE
At 31 August 2024 3,259 4,402 7,661
At 31 August 2023 4,345 11,635 15,980

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 20,835 75,793
Other debtors 2,581 2,870
Directors' current accounts 38,006 48,851
Deferred tax asset 1,853 316
Prepayments 10,263 11,768
73,538 139,598

Murray Rogers Limited (Registered number: 05087664)

Notes to the Financial Statements - continued
for the year ended 31 August 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 23,075 34,289
Trade creditors 12,355 29,371
Tax 19,285 40,513
Social security and other taxes 2,423 2,932
Pension control 761 515
VAT 12,675 10,736
Other creditors 1,536 94
Accruals and deferred income 758 705
72,868 119,155

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans - 1-2 years 15,000 35,000

8. SECURED DEBTS

The following secured debts are included within creditors:

31.8.24 31.8.23
£    £   
Bank overdrafts 3,075 14,289
Bank loans 35,000 55,000
38,075 69,289

9. OTHER FINANCIAL COMMITMENTS

The company had total guarantees and commitments at the balance sheet date of £20,334
(2023 £47,638). Included within this figure is contractors scheme liability of £16.834.

Murray Rogers Limited (Registered number: 05087664)

Notes to the Financial Statements - continued
for the year ended 31 August 2024

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2024 and 31 August 2023:

31.8.24 31.8.23
£    £   
D J Murray
Balance outstanding at start of year 21,129 -
Amounts advanced 7,655 38,897
Amounts repaid (19,600 ) (17,768 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,184 21,129

Z Rogers
Balance outstanding at start of year 27,722 -
Amounts advanced 16,700 43,636
Amounts repaid (15,600 ) (15,914 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 28,822 27,722