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COMPANY REGISTRATION NUMBER: 08845435
J Rogerson Construction Limited
Filleted Unaudited Accounts
31 March 2024
J Rogerson Construction Limited
Statement of Financial Position
31 March 2024
2024
2023
Note
£
£
£
Current assets
Stocks
122,582
122,582
Debtors
6
14,129
11,645
Cash at bank and in hand
4,651
4,810
---------
---------
141,362
139,037
Creditors: amounts falling due within one year
7
157,053
183,296
---------
---------
Net current liabilities
15,691
44,259
--------
--------
Total assets less current liabilities
( 15,691)
( 44,259)
--------
--------
Net liabilities
( 15,691)
( 44,259)
--------
--------
Capital and reserves
Called up share capital
2
2
Profit and loss account
( 15,693)
( 44,261)
--------
--------
Shareholders deficit
( 15,691)
( 44,259)
--------
--------
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts .
These accounts were approved by the board of directors and authorised for issue on 25 March 2025 , and are signed on behalf of the board by:
Mr J Rogerson
Director
Company registration number: 08845435
J Rogerson Construction Limited
Notes to the Accounts
Year ended 31 March 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Ashwood, Green Dene, East Horsley, Leatherhead, Surrey, KT24 5RD, United Kingdom.
2. Statement of compliance
These accounts have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The accounts have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit and loss.
Going concern
The accounts have been prepared on a going concern basis not withstanding the deficit of net assets. The shareholder has agreed to support the company for the foreseeable future.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances .
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from services are recognised when the significant risks and rewards have transferred to the buyer and the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and Machinery
-
25% straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
4. Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2023: 1 ).
5. Tangible assets
Motor vehicles
Total
£
£
Cost
At 1 April 2023 and 31 March 2024
5,000
5,000
-------
-------
Depreciation
At 1 April 2023 and 31 March 2024
5,000
5,000
-------
-------
Carrying amount
At 31 March 2024
-------
-------
At 31 March 2023
-------
-------
6. Debtors
2024
2023
£
£
Trade debtors
12,286
11,645
Other debtors
1,843
--------
--------
14,129
11,645
--------
--------
7. Creditors: amounts falling due within one year
2024
2023
£
£
Social security and other taxes
247
Other creditors
157,053
183,049
---------
---------
157,053
183,296
---------
---------
8. Directors' advances, credits and guarantees
At the year end the company owed the director £140,150 (2023: £165,146).