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REGISTERED NUMBER: 01080719 (England and Wales)















N.L.Roper & Sons Limited

Unaudited Financial Statements

For The Year Ended

31st January 2025






N.L.Roper & Sons Limited (Registered number: 01080719)

Contents of the Financial Statements
For The Year Ended 31st January 2025










Page

Balance Sheet 1

Notes to the Financial Statements 2 to 4


N.L.Roper & Sons Limited (Registered number: 01080719)

Balance Sheet
31st January 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 190,747 184,377

CURRENT ASSETS
Debtors 5 36,016 43,287
Cash at bank and in hand 31,935 77,288
67,951 120,575
CREDITORS
Amounts falling due within one year 6 44,502 73,425
NET CURRENT ASSETS 23,449 47,150
TOTAL ASSETS LESS CURRENT LIABILITIES 214,196 231,527

PROVISIONS FOR LIABILITIES 19,764 17,629
NET ASSETS 194,432 213,898

CAPITAL AND RESERVES
Called up share capital 7 64 64
Capital redemption reserve 36 36
Retained earnings 194,332 213,798
SHAREHOLDERS' FUNDS 194,432 213,898

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2025 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 18th March 2025 and were signed on its behalf by:





Mrs W B Roper - Director


N.L.Roper & Sons Limited (Registered number: 01080719)

Notes to the Financial Statements
For The Year Ended 31st January 2025


1. STATUTORY INFORMATION

N.L.Roper & Sons Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 01080719

Registered office: Fuller Road Harleston Ind. Est.
Harleston
Norfolk
IP20 9EA

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.
Freehold property - 1% on reducing balance
Short leasehold - 25% on cost
Improvements to property - 1% on reducing balance
Plant and machinery - 10% reducing balance
Fixtures and fittings - 15% on reducing balance

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.

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 7 (2024 - 6 ) .

N.L.Roper & Sons Limited (Registered number: 01080719)

Notes to the Financial Statements - continued
For The Year Ended 31st January 2025


4. TANGIBLE FIXED ASSETS
Improvements
Freehold Short to
property leasehold property
£    £    £   
COST
At 1st February 2024 60,505 28,522 126,227
Additions - - -
At 31st January 2025 60,505 28,522 126,227
DEPRECIATION
At 1st February 2024 19,874 28,522 54,037
Charge for year 407 - 722
At 31st January 2025 20,281 28,522 54,759
NET BOOK VALUE
At 31st January 2025 40,224 - 71,468
At 31st January 2024 40,631 - 72,190

Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1st February 2024 252,911 45,582 513,747
Additions 15,035 - 15,035
At 31st January 2025 267,946 45,582 528,782
DEPRECIATION
At 1st February 2024 184,863 42,074 329,370
Charge for year 7,010 526 8,665
At 31st January 2025 191,873 42,600 338,035
NET BOOK VALUE
At 31st January 2025 76,073 2,982 190,747
At 31st January 2024 68,048 3,508 184,377

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 35,708 42,812
Other debtors 308 475
36,016 43,287

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 1,640 4,126
Taxation and social security 38,395 59,494
Other creditors 4,467 9,805
44,502 73,425

N.L.Roper & Sons Limited (Registered number: 01080719)

Notes to the Financial Statements - continued
For The Year Ended 31st January 2025


7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
19 Ordinary A £1 19 19
19 Ordinary B £1 19 19
20 Ordinary C £1 20 20
6 Ordinary D £1 6 6
64 64

8. RELATED PARTY DISCLOSURES

At the end of the year, the company owed the directors £1,066 (2024 : £1,653) relating to interest free loans with no set repayment terms.