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REGISTERED NUMBER: SC674896 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

ROGUE ENGINEERING LIMITED

ROGUE ENGINEERING LIMITED (REGISTERED NUMBER: SC674896)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 7

ROGUE ENGINEERING LIMITED

COMPANY INFORMATION
for the Year Ended 30 April 2024







DIRECTORS: J J Shand
Ms P Gibson
B M Larkins
A Stewart
M Fraser
C Parley





REGISTERED OFFICE: Pitmedden Road
Dyce
Aberdeen
AB21 0DP





REGISTERED NUMBER: SC674896 (Scotland)





ACCOUNTANTS: Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX

ROGUE ENGINEERING LIMITED (REGISTERED NUMBER: SC674896)

BALANCE SHEET
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 28,700 21,486

CURRENT ASSETS
Stocks 17,375 12,602
Debtors 5 127,898 37,465
Cash at bank 35,550 5,770
180,823 55,837
CREDITORS
Amounts falling due within one year 6 279,470 225,440
NET CURRENT LIABILITIES (98,647 ) (169,603 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(69,947

)

(148,117

)

PROVISIONS FOR LIABILITIES 8 7,175 5,371
NET LIABILITIES (77,122 ) (153,488 )

CAPITAL AND RESERVES
Called up share capital 20 10
Retained earnings (77,142 ) (153,498 )
(77,122 ) (153,488 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 January 2025 and were signed on its behalf by:





J J Shand - Director


ROGUE ENGINEERING LIMITED (REGISTERED NUMBER: SC674896)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Rogue Engineering Limited is a private company, limited by shares , registered in Scotland. 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 each asset over its estimated useful life.
Plant and machinery - 20% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

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.

Going concern
The director, having made due and careful enquiry, is of the opinion that the company has adequate working capital to execute its operations over the next 12 months. The director, therefore, has made an informed judgement, at the time of approving the financial statements that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. As a result, the director has continued to adopt the going concern basis of accounting in preparing the annual financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 3 ) .

ROGUE ENGINEERING LIMITED (REGISTERED NUMBER: SC674896)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2023 12,819 16,466 4,500 - 33,785
Additions 13,164 - - 2,500 15,664
At 30 April 2024 25,983 16,466 4,500 2,500 49,449
DEPRECIATION
At 1 May 2023 3,376 6,110 2,813 - 12,299
Charge for year 2,624 4,117 1,125 584 8,450
At 30 April 2024 6,000 10,227 3,938 584 20,749
NET BOOK VALUE
At 30 April 2024 19,983 6,239 562 1,916 28,700
At 30 April 2023 9,443 10,356 1,687 - 21,486

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 49,391 18,927
Other debtors 7,571 -
Prepayments and accrued income 70,936 18,538
127,898 37,465

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other loans 51,151 61,307
Trade creditors 5,286 106,828
Amounts owed to group undertakings 147,728 5,400
Tax 1,911 -
Social security and other taxes 2,261 780
VAT 22,738 3,426
Other creditors 30,950 574
Directors' current accounts 17,445 42,132
Accrued expenses - 4,993
279,470 225,440

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 207,233 207,233
Between one and five years 568,430 776,239
775,663 983,472

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 7,175 5,371

ROGUE ENGINEERING LIMITED (REGISTERED NUMBER: SC674896)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 May 2023 5,371
Movement 1,804
Balance at 30 April 2024 7,175

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 30 April 2024 and the period ended 30 April 2023:

2024 2023
£    £   
J J Shand
Balance outstanding at start of year (11,995 ) (11,995 )
Amounts repaid (100 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (12,095 ) (11,995 )

J Shand
Balance outstanding at start of year (30,137 ) (25,968 )
Amounts advanced 30,137 -
Amounts repaid - (4,169 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - (30,137 )

J Grant
Balance outstanding at start of year - (169 )
Amounts advanced - 169
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

Ms P Gibson
Balance outstanding at start of year - -
Amounts repaid (5,350 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (5,350 ) -

The loans are interest free and have no fixed repayments terms.

ROGUE ENGINEERING LIMITED (REGISTERED NUMBER: SC674896)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

10. RELATED PARTY DISCLOSURES

As at 30 April 2024, there is a loan balance due of £147,728 (2023: £5,400) to a company that has a controlling interest in Rogue Engineering Ltd.

As at 30 April 2024, there is a loan balance of £5,661 (2023: £nil) owed to the company by an individual who has a participating interest in Rogue Engineering Ltd.

As at 30 April 2024, there is a loan balance due of £30,137 (2023: £nil) to an individual who has participating interest in Rogue Engineering Ltd.

These loans are interest free and have no fixed repayment terms.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
ROGUE ENGINEERING LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Rogue Engineering Limited for the year ended 30 April 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Rogue Engineering Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Rogue Engineering Limited and state those matters that we have agreed to state to the Board of Directors of Rogue Engineering Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Rogue Engineering Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Rogue Engineering Limited. You consider that Rogue Engineering Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Rogue Engineering Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX


30 January 2025