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REGISTERED NUMBER: 00755761 (England and Wales)
















Unaudited Financial Statements for the Year Ended 30 September 2024

for

F. A. Rogers And Son Limited

F. A. Rogers And Son Limited (Registered number: 00755761)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


F. A. Rogers And Son Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: R F Rogers
P Rogers





SECRETARY: Mrs C I Rogers





REGISTERED OFFICE: Lake House
Market Hill
Royston
Hertfordshire
SG8 9JN





REGISTERED NUMBER: 00755761 (England and Wales)





ACCOUNTANTS: Hardcastle Burton LLP
Lake House
Market Hill
Royston
Hertfordshire
SG8 9JN

F. A. Rogers And Son Limited (Registered number: 00755761)

Abridged Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 238,934 175,694

CURRENT ASSETS
Stocks 203,522 234,675
Debtors 49,767 48,148
Cash at bank 175,020 141,539
428,309 424,362
CREDITORS
Amounts falling due within one year 74,253 56,816
NET CURRENT ASSETS 354,056 367,546
TOTAL ASSETS LESS CURRENT
LIABILITIES

592,990

543,240

CREDITORS
Amounts falling due after more than one
year

(133,683

)

(147,149

)

PROVISIONS FOR LIABILITIES (41,574 ) (39,085 )
NET ASSETS 417,733 357,006

CAPITAL AND RESERVES
Called up share 7 5,000 5,000
Retained earnings 412,733 352,006
SHAREHOLDERS' FUNDS 417,733 357,006

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

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

F. A. Rogers And Son Limited (Registered number: 00755761)

Abridged Balance Sheet - continued
30 September 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 13 January 2025 and were signed on its behalf by:





P Rogers - Director


F. A. Rogers And Son Limited (Registered number: 00755761)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

F. A. Rogers And Son 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 each asset over its estimated useful life.
Long leasehold - 20% on reducing balance and 10% on cost
Plant and machinery - 20% on reducing balance and 15% on reducing balance
Motor vehicles - 25% on reducing balance
Tractors & combines - 25% on reducing balance and 15% 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.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets
Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors and loans that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.


F. A. Rogers And Son Limited (Registered number: 00755761)

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

2. ACCOUNTING POLICIES - continued
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.

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 2 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2023 484,689
Additions 118,440
Disposals (42,300 )
At 30 September 2024 560,829
DEPRECIATION
At 1 October 2023 308,995
Charge for year 42,501
Eliminated on disposal (29,601 )
At 30 September 2024 321,895
NET BOOK VALUE
At 30 September 2024 238,934
At 30 September 2023 175,694

F. A. Rogers And Son Limited (Registered number: 00755761)

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

5. LOANS

An analysis of the maturity of loans is given below:

30.9.24 30.9.23
£    £   
Amounts falling due within one year or on demand:
Bank loans 4,575 4,575

Amounts falling due between one and two years:
Bank loans - 1-2 years 3,813 4,575

Amounts falling due between two and five years:
Bank loans - 2-5 years - 3,813

6. SECURED DEBTS

The following secured debts are included within creditors:

30.9.24 30.9.23
£    £   
Bounce Back Loan - 12,962

The company received a government backed loan in light of the Covid 19 pandemic. The loan is secured by the government over a 10 year repayment period. The loan is repayable by instalments. Interest is charged at 2.5% per annum from the first repayment date.

7. CALLED UP SHARE

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
5,000 Ordinary 1.00 5,000 5,000