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REGISTERED NUMBER: 04326160 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

FOR

ROGAN HEATING SERVICES LIMITED

ROGAN HEATING SERVICES LIMITED (REGISTERED NUMBER: 04326160)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROGAN HEATING SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2025







DIRECTORS: M W Rogan
J Rogan





SECRETARY: M W Rogan





REGISTERED OFFICE: The Keep Beach Lane
Weybourne
Holt
Norfolk
NR25 7AH





REGISTERED NUMBER: 04326160 (England and Wales)





ACCOUNTANTS: Prentis & Co LLP
Chartered Accountants
115c Milton Road
Cambridge
CB4 1XE

ROGAN HEATING SERVICES LIMITED (REGISTERED NUMBER: 04326160)

BALANCE SHEET
31 JANUARY 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 34,685
- 34,685

CURRENT ASSETS
Stocks - 2,000
Debtors 6 23,045 27,339
Cash at bank - 124,354
23,045 153,693
CREDITORS
Amounts falling due within one year 7 - 52,258
NET CURRENT ASSETS 23,045 101,435
TOTAL ASSETS LESS CURRENT
LIABILITIES

23,045

136,120

CAPITAL AND RESERVES
Called up share capital 500 500
Capital redemption reserve 500 500
Retained earnings 22,045 135,120
SHAREHOLDERS' FUNDS 23,045 136,120

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 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 Profit and Loss Account has not been delivered.

ROGAN HEATING SERVICES LIMITED (REGISTERED NUMBER: 04326160)

BALANCE SHEET - continued
31 JANUARY 2025



The financial statements were approved by the Board of Directors and authorised for issue on 15 April 2025 and were signed on its behalf by:





M W Rogan - Director


ROGAN HEATING SERVICES LIMITED (REGISTERED NUMBER: 04326160)

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

1. STATUTORY INFORMATION

Rogan Heating Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have not been prepared on a going concern basis as the directors are in process of winding the company down.

Turnover
Turnover represents net invoiced sales of goods and services supplied by the company, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2001, has been fully amortised over its estimated useful life of ten years.

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% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 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.

Taxation
Taxation for the year comprises current and deferred tax.

Current tax is recognised at the amount of tax payable using the tax rates and laws that 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

ROGAN HEATING SERVICES LIMITED (REGISTERED NUMBER: 04326160)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2024 300,000
Disposals (300,000 )
At 31 January 2025 -
AMORTISATION
At 1 February 2024 300,000
Eliminated on disposal (300,000 )
At 31 January 2025 -
NET BOOK VALUE
At 31 January 2025 -
At 31 January 2024 -

5. TANGIBLE FIXED ASSETS
Plant and Motor Office
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 February 2024 27,864 43,268 4,662 75,794
Disposals (27,864 ) (43,268 ) (4,662 ) (75,794 )
At 31 January 2025 - - - -
DEPRECIATION
At 1 February 2024 20,724 16,293 4,092 41,109
Eliminated on disposal (20,724 ) (16,293 ) (4,092 ) (41,109 )
At 31 January 2025 - - - -
NET BOOK VALUE
At 31 January 2025 - - - -
At 31 January 2024 7,140 26,975 570 34,685

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors - 24,066
Tax 23,045 -
VAT - 1,111
Deferred tax asset - 437
Prepayments - 1,725
23,045 27,339

ROGAN HEATING SERVICES LIMITED (REGISTERED NUMBER: 04326160)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Tax - 21,938
Other creditors - 28,000
Directors' current accounts - 220
Accruals and deferred income - 2,100
- 52,258

8. ULTIMATE CONTROLLING PARTY

The controlling party is M Rogan and J Rogan by virtue of their 100% ownership of the issued ordinary share capital of the company.