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REGISTERED NUMBER: 04819944 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

ROGER H.L. SAUNDERS LTD

ROGER H.L. SAUNDERS LTD (REGISTERED NUMBER: 04819944)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROGER H.L. SAUNDERS LTD

COMPANY INFORMATION
for the Year Ended 30 June 2024







DIRECTORS: Mr R H L Saunders
Mr K J Chippendale





SECRETARY:





REGISTERED OFFICE: 10 High Street
Windermere
Cumbria
LA23 1AF





REGISTERED NUMBER: 04819944 (England and Wales)





ACCOUNTANTS: MBE Accountancy Ltd
Chartered Certified Practice
10 High Street
Windermere
Cumbria
LA231AF

ROGER H.L. SAUNDERS LTD (REGISTERED NUMBER: 04819944)

BALANCE SHEET
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 27,692 27,692
Tangible assets 5 595 792
28,287 28,484

CURRENT ASSETS
Stocks 41,647 26,200
Debtors 6 33,341 43,298
Cash at bank 245,781 102,065
320,769 171,563
CREDITORS
Amounts falling due within one year 7 140,302 102,153
NET CURRENT ASSETS 180,467 69,410
TOTAL ASSETS LESS CURRENT
LIABILITIES

208,754

97,894

CAPITAL AND RESERVES
Called up share capital 200 100
Retained earnings 208,554 97,794
SHAREHOLDERS' FUNDS 208,754 97,894

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

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

ROGER H.L. SAUNDERS LTD (REGISTERED NUMBER: 04819944)

BALANCE SHEET - continued
30 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 February 2025 and were signed on its behalf by:





Mr R H L Saunders - Director


ROGER H.L. SAUNDERS LTD (REGISTERED NUMBER: 04819944)

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

1. STATUTORY INFORMATION

Roger H.l. Saunders Ltd 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


ROGER H.L. SAUNDERS LTD (REGISTERED NUMBER: 04819944)

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

2. ACCOUNTING POLICIES - continued
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.

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 3 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 27,692
NET BOOK VALUE
At 30 June 2024 27,692
At 30 June 2023 27,692

ROGER H.L. SAUNDERS LTD (REGISTERED NUMBER: 04819944)

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

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023
and 30 June 2024 2,189
DEPRECIATION
At 1 July 2023 1,397
Charge for year 197
At 30 June 2024 1,594
NET BOOK VALUE
At 30 June 2024 595
At 30 June 2023 792

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 32,717 42,674
Other debtors 624 624
33,341 43,298

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Taxation and social security 136,247 96,725
Other creditors 4,055 5,428
140,302 102,153

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

30.6.24 30.6.23
£    £   
Mr R H L Saunders
Balance outstanding at start of year (502 ) (455 )
Amounts advanced 133,699 163,625
Amounts repaid (133,197 ) (163,672 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - (502 )

ROGER H.L. SAUNDERS LTD (REGISTERED NUMBER: 04819944)

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

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mr K J Chippendale
Balance outstanding at start of year (3,133 ) -
Amounts advanced 75,280 76,867
Amounts repaid (73,474 ) (80,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,327 ) (3,133 )