IRIS Accounts Production v24.3.2.46 07910880 director 1.2.24 31.1.25 31.1.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh079108802024-01-31079108802025-01-31079108802024-02-012025-01-31079108802023-01-31079108802023-02-012024-01-31079108802024-01-3107910880ns15:EnglandWales2024-02-012025-01-3107910880ns14:PoundSterling2024-02-012025-01-3107910880ns10:Director12024-02-012025-01-3107910880ns10:PrivateLimitedCompanyLtd2024-02-012025-01-3107910880ns10:SmallEntities2024-02-012025-01-3107910880ns10:AuditExempt-NoAccountantsReport2024-02-012025-01-3107910880ns10:SmallCompaniesRegimeForDirectorsReport2024-02-012025-01-3107910880ns10:SmallCompaniesRegimeForAccounts2024-02-012025-01-3107910880ns10:FullAccounts2024-02-012025-01-3107910880ns10:RegisteredOffice2024-02-012025-01-3107910880ns5:CurrentFinancialInstruments2025-01-3107910880ns5:CurrentFinancialInstruments2024-01-3107910880ns5:Non-currentFinancialInstruments2025-01-3107910880ns5:Non-currentFinancialInstruments2024-01-3107910880ns5:ShareCapital2025-01-3107910880ns5:ShareCapital2024-01-3107910880ns5:RetainedEarningsAccumulatedLosses2025-01-3107910880ns5:RetainedEarningsAccumulatedLosses2024-01-3107910880ns5:PlantMachinery2024-02-012025-01-3107910880ns5:FurnitureFittings2024-02-012025-01-3107910880ns5:MotorVehicles2024-02-012025-01-3107910880ns5:ComputerEquipment2024-02-012025-01-3107910880ns5:PlantMachinery2024-01-3107910880ns5:FurnitureFittings2024-01-3107910880ns5:MotorVehicles2024-01-3107910880ns5:ComputerEquipment2024-01-3107910880ns5:PlantMachinery2025-01-3107910880ns5:FurnitureFittings2025-01-3107910880ns5:MotorVehicles2025-01-3107910880ns5:ComputerEquipment2025-01-3107910880ns5:PlantMachinery2024-01-3107910880ns5:FurnitureFittings2024-01-3107910880ns5:MotorVehicles2024-01-3107910880ns5:ComputerEquipment2024-01-3107910880ns5:WithinOneYearns5:CurrentFinancialInstruments2025-01-3107910880ns5:WithinOneYearns5:CurrentFinancialInstruments2024-01-31079108801ns10:Director12024-01-31079108801ns10:Director12023-01-31079108801ns10:Director12024-02-012025-01-31079108801ns10:Director12023-02-012024-01-31079108801ns10:Director12025-01-31079108801ns10:Director12024-01-31
REGISTERED NUMBER: 07910880 (England and Wales)















CHRIS ROGERS AND SON LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025






CHRIS ROGERS AND SON LTD (REGISTERED NUMBER: 07910880)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


CHRIS ROGERS AND SON LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2025







DIRECTOR: C C Rogers





REGISTERED OFFICE: 45 High Street
Haverfordwest
Pembrokeshire
SA61 2BP





REGISTERED NUMBER: 07910880 (England and Wales)





ACCOUNTANTS: Bevan Buckland LLP
Chartered Accountants
45 High Street
Haverfordwest
Pembrokeshire
SA61 2BP

CHRIS ROGERS AND SON LTD (REGISTERED NUMBER: 07910880)

STATEMENT OF FINANCIAL POSITION
31 JANUARY 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 61,001 63,038

CURRENT ASSETS
Stocks 39,000 20,000
Debtors 5 186,678 104,165
Cash at bank and in hand 23,738 35,872
249,416 160,037
CREDITORS
Amounts falling due within one year 6 157,262 87,941
NET CURRENT ASSETS 92,154 72,096
TOTAL ASSETS LESS CURRENT
LIABILITIES

153,155

135,134

CREDITORS
Amounts falling due after more than one
year

7

(59,791

)

(61,996

)

PROVISIONS FOR LIABILITIES (11,591 ) (12,819 )
NET ASSETS 81,773 60,319

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 81,673 60,219
SHAREHOLDERS' FUNDS 81,773 60,319

CHRIS ROGERS AND SON LTD (REGISTERED NUMBER: 07910880)

STATEMENT OF FINANCIAL POSITION - continued
31 JANUARY 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 10 March 2025 and were signed by:





C C Rogers - Director


CHRIS ROGERS AND SON LTD (REGISTERED NUMBER: 07910880)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1. STATUTORY INFORMATION

Chris Rogers and Son 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.

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 - 15% reducing balance
Fixtures and fittings - 15% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 25% straight line

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 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.

CHRIS ROGERS AND SON LTD (REGISTERED NUMBER: 07910880)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

2. ACCOUNTING POLICIES - continued

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 10 (2024 - 10 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
Machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 February 2024 58,190 19,106 47,985 3,486 128,767
Additions - - 14,500 632 15,132
At 31 January 2025 58,190 19,106 62,485 4,118 143,899
DEPRECIATION
At 1 February 2024 34,465 15,361 13,966 1,937 65,729
Charge for year 3,561 563 12,130 915 17,169
At 31 January 2025 38,026 15,924 26,096 2,852 82,898
NET BOOK VALUE
At 31 January 2025 20,164 3,182 36,389 1,266 61,001
At 31 January 2024 23,725 3,745 34,019 1,549 63,038

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 121,109 57,625
Other debtors 65,569 46,540
186,678 104,165

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 15,625 11,102
Trade creditors 109,025 60,782
Taxation and social security 27,910 12,588
Other creditors 4,702 3,469
157,262 87,941

CHRIS ROGERS AND SON LTD (REGISTERED NUMBER: 07910880)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 36,353 28,370
Hire purchase contracts 23,438 33,626
59,791 61,996

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2025 and 31 January 2024:

2025 2024
£    £   
C C Rogers and Mrs C F K Rogers
Balance outstanding at start of year 17,146 22,735
Amounts advanced 26,917 -
Amounts repaid - (5,589 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 44,063 17,146