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REGISTERED NUMBER: 05264925 (England and Wales)
















Ab Rogers Limited

Unaudited Financial Statements

for the Year Ended 30th June 2024






Ab Rogers Limited (Registered number: 05264925)






Contents of the Financial Statements
for the Year Ended 30th June 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Ab Rogers Limited

Company Information
for the Year Ended 30th June 2024







Directors: Mr. A Rogers
Mr. E Bartolini





Registered office: Lime Wharf
Vyner Street
London
E2 9DJ





Registered number: 05264925 (England and Wales)





Accountants: Wilson Stevens
Accountants
4th Floor
100 Fenchurch Street
London
EC3M 5JD

Ab Rogers Limited (Registered number: 05264925)

Statement of Financial Position
30th June 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 57,489 57,835
Investments 5 107 107
57,596 57,942

Current assets
Debtors 6 447,858 426,234
Cash at bank and in hand 261,677 299,412
709,535 725,646
Creditors
Amounts falling due within one year 7 285,259 249,159
Net current assets 424,276 476,487
Total assets less current liabilities 481,872 534,429

Creditors
Amounts falling due after more than one
year

8

(70,834

)

(120,834

)

Provisions for liabilities (8,845 ) (7,603 )
Net assets 402,193 405,992

Capital and reserves
Called up share capital 100 100
Retained earnings 402,093 405,892
402,193 405,992

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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.

Ab Rogers Limited (Registered number: 05264925)

Statement of Financial Position - continued
30th June 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 27th November 2024 and were signed on its behalf by:





Mr. E Bartolini - Director


Ab Rogers Limited (Registered number: 05264925)

Notes to the Financial Statements
for the Year Ended 30th June 2024

1. Statutory information

Ab 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.

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.
Land and buildings - Over the useful life of 10 years
Plant and machinery - straight line over 3 years and 25% reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
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.

3. Employees and directors

The average number of employees during the year was 19 (2023 - 23 ) .

Ab Rogers Limited (Registered number: 05264925)

Notes to the Financial Statements - continued
for the Year Ended 30th June 2024

4. Tangible fixed assets
Land and Plant and
buildings machinery Totals
£    £    £   
Cost
At 1st July 2023 53,169 284,620 337,789
Additions - 24,398 24,398
At 30th June 2024 53,169 309,018 362,187
Depreciation
At 1st July 2023 25,744 254,210 279,954
Charge for year 5,316 19,428 24,744
At 30th June 2024 31,060 273,638 304,698
Net book value
At 30th June 2024 22,109 35,380 57,489
At 30th June 2023 27,425 30,410 57,835


5. Fixed asset investments
Shares in
group
undertakings
£   
Cost
At 1st July 2023
and 30th June 2024 107
Net book value
At 30th June 2024 107
At 30th June 2023 107

6. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 375,753 352,867
Amounts owed by group undertakings 61,892 61,892
Other debtors 10,213 11,475
447,858 426,234

7. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 50,000 50,000
Trade creditors 38,711 19,597
Taxation and social security 165,839 165,055
Other creditors 30,709 14,507
285,259 249,159

Ab Rogers Limited (Registered number: 05264925)

Notes to the Financial Statements - continued
for the Year Ended 30th June 2024

8. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans 70,834 120,834

9. Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year - 67,260

10. Directors' advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 30th June 2024 and 30th June 2023:

2024 2023
£    £   
Mr. A Rogers
Balance outstanding at start of year 1,102 5,355
Amounts repaid (16,938 ) (4,253 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (15,836 ) 1,102