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REGISTERED NUMBER: 08338726 (England and Wales)















Rogers Restorations Limited

Unaudited Financial Statements for the Year Ended 30 September 2024






Rogers Restorations Limited (Registered number: 08338726)






Contents of the Financial Statements
for the year ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Rogers Restorations Limited

Company Information
for the year ended 30 September 2024







DIRECTORS: M Rogers
R Rogers
E Mulliner





REGISTERED OFFICE: One New Street
Wells
Somerset
BA52LA





REGISTERED NUMBER: 08338726 (England and Wales)





ACCOUNTANTS: Webb & Co Ltd
Accountants and Business Advisers
One New Street
Wells
Somerset
BA5 2LA

Rogers Restorations Limited (Registered number: 08338726)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 139,895 145,662

CURRENT ASSETS
Stocks 187,677 186,863
Debtors 5 177,551 198,928
Cash at bank and in hand 542,400 685,431
907,628 1,071,222
CREDITORS
Amounts falling due within one year 6 410,855 379,719
NET CURRENT ASSETS 496,773 691,503
TOTAL ASSETS LESS CURRENT
LIABILITIES

636,668

837,165

PROVISIONS FOR LIABILITIES 21,381 -
NET ASSETS 615,287 837,165

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 615,187 837,065
SHAREHOLDERS' FUNDS 615,287 837,165

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

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

Rogers Restorations Limited (Registered number: 08338726)

Balance Sheet - continued
30 September 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 April 2025 and were signed on its behalf by:





M Rogers - Director


Rogers Restorations Limited (Registered number: 08338726)

Notes to the Financial Statements
for the year ended 30 September 2024

1. STATUTORY INFORMATION

Rogers Restorations 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
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 represents the amount derived from the sale of goods and services, excluding Value Added Tax (VAT) and trade discounts. The company recognises turnover as follows:

Revenue from Electrical Engineering Services

Revenue from the provision of electrical engineering services is recognised when the service is performed, which is typically on completion of the relevant phase of work, or at the point when a contract is fully completed, depending on the terms of individual contracts. Revenue from long-term projects is recognised using the percentage of completion method when the outcome of the contract can be reliably estimated.

Revenue from Sale of Solar Products

Revenue from the sale of solar equipment, including solar panels and related components, is recognised when the risks and rewards of ownership have been transferred to the customer, which is usually when the goods are delivered to the customer or installation is completed.

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 - 5% on cost
Plant and machinery - 20% on cost
Motor vehicles - 20% on cost

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 Profit and Loss Account, 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.


Rogers Restorations Limited (Registered number: 08338726)

Notes to the Financial Statements - continued
for the year ended 30 September 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 12 (2023 - 12 ) .

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1 October 2023 28,560 33,676 208,261 270,497
Additions 9,093 25,122 4,788 39,003
Disposals - - (6,700 ) (6,700 )
At 30 September 2024 37,653 58,798 206,349 302,800
DEPRECIATION
At 1 October 2023 2,641 18,416 103,778 124,835
Charge for year 1,883 9,137 33,750 44,770
Eliminated on disposal - - (6,700 ) (6,700 )
At 30 September 2024 4,524 27,553 130,828 162,905
NET BOOK VALUE
At 30 September 2024 33,129 31,245 75,521 139,895
At 30 September 2023 25,919 15,260 104,483 145,662

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 134,757 149,361
Other debtors 42,794 49,567
177,551 198,928

Rogers Restorations Limited (Registered number: 08338726)

Notes to the Financial Statements - continued
for the year ended 30 September 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 28,109 56,757
Taxation and social security 91,627 151,978
Other creditors 291,119 170,984
410,855 379,719

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
NIL Ordinary £1 - 100
40 Ordinary A £1 40 -
30 Ordinary B £1 10 -
20 Ordinary C £1 20 -
10 Ordinary D £1 30 -
100 100

Allotted and issued:
Number: Class: Nominal 2024 2023
value: £    £   
40 Ordinary A £1 40 -
30 Ordinary B £1 10 -
20 Ordinary C £1 20 -
10 Ordinary D £1 30 -
100 -

Shares were redesignated during the year