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REGISTERED NUMBER: 04848615 (England and Wales)





















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

K.M. ROGERS LIMITED

K.M. ROGERS LIMITED (REGISTERED NUMBER: 04848615)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


K.M. ROGERS LIMITED

COMPANY INFORMATION
for the Year Ended 31 July 2024







DIRECTOR: Mr K M Rogers





REGISTERED OFFICE: 22 Broadmeadow
Aldridge
Walsall
West Midlands
WS9 8JA





REGISTERED NUMBER: 04848615 (England and Wales)





ACCOUNTANTS: Rice & Co (Brownhills) Limited
Chartered Accountants
90 High Street
Brownhills
Walsall
West Midlands
WS8 6EW

K.M. ROGERS LIMITED (REGISTERED NUMBER: 04848615)

BALANCE SHEET
31 July 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 20,860 27,814

CURRENT ASSETS
Debtors 5 6,054 18,100
Cash at bank 4,996 5,606
11,050 23,706
CREDITORS
Amounts falling due within one year 6 8,806 20,032
NET CURRENT ASSETS 2,244 3,674
TOTAL ASSETS LESS CURRENT
LIABILITIES

23,104

31,488

CREDITORS
Amounts falling due after more than one
year

7

(13,096

)

(16,992

)

PROVISIONS FOR LIABILITIES (3,963 ) (5,285 )
NET ASSETS 6,045 9,211

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 6,043 9,209
SHAREHOLDERS' FUNDS 6,045 9,211

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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.

K.M. ROGERS LIMITED (REGISTERED NUMBER: 04848615)

BALANCE SHEET - continued
31 July 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 April 2025 and were signed by:





Mr K M Rogers - Director


K.M. ROGERS LIMITED (REGISTERED NUMBER: 04848615)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

K.M. Rogers 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is recognised when goods have been delivered to customers, or services completed, such that risks and rewards of ownership have transferred to them.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% 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
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.

K.M. ROGERS LIMITED (REGISTERED NUMBER: 04848615)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2023
and 31 July 2024 1,691 36,240 3,130 41,061
DEPRECIATION
At 1 August 2023 1,681 9,060 2,506 13,247
Charge for year 3 6,795 156 6,954
At 31 July 2024 1,684 15,855 2,662 20,201
NET BOOK VALUE
At 31 July 2024 7 20,385 468 20,860
At 31 July 2023 10 27,180 624 27,814

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 August 2023
and 31 July 2024 36,240
DEPRECIATION
At 1 August 2023 9,060
Charge for year 6,795
At 31 July 2024 15,855
NET BOOK VALUE
At 31 July 2024 20,385
At 31 July 2023 27,180

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 748 683
Other debtors 5,306 17,417
6,054 18,100

K.M. ROGERS LIMITED (REGISTERED NUMBER: 04848615)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 4,248 4,248
Trade creditors 1 1
Taxation and social security 3,731 -
Other creditors 826 15,783
8,806 20,032

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 13,096 16,992