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REGISTERED NUMBER: 09172997 (England and Wales)
























Financial Statements

for the Year Ended 31 August 2024

for

Roger Thomas Limited

Roger Thomas Limited (Registered number: 09172997)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Roger Thomas Limited

Company Information
for the Year Ended 31 August 2024







Directors: J R Thomas BSc (Econ) ACA
Mrs L M Thomas





Secretary:





Registered office: 9 Court Road
Bridgend
South Wales
CF31 1BE





Registered number: 09172997 (England and Wales)





Accountants: Roger Thomas Limited
9 Court Road
Bridgend
South Wales
CF31 1BE

Roger Thomas Limited (Registered number: 09172997)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
Fixed assets
Tangible assets 4 568 576

Current assets
Debtors 5 73,893 60,210
Cash at bank 599 5,175
74,492 65,385
Creditors
Amounts falling due within one year 6 4,019 27,554
Net current assets 70,473 37,831
Total assets less current liabilities 71,041 38,407

Creditors
Amounts falling due after more than one
year

7

16,800

26,400
Net assets 54,241 12,007

Capital and reserves
Called up share capital 100 100
Retained earnings 54,141 11,907
Shareholders' funds 54,241 12,007

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

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

Roger Thomas Limited (Registered number: 09172997)

Balance Sheet - continued
31 August 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 May 2025 and were signed on its behalf by:





J R Thomas BSc (Econ) ACA - Director


Roger Thomas Limited (Registered number: 09172997)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. Statutory information

Roger Thomas 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.

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.
Fixtures and fittings - 33% on cost
Computer equipment - 50% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. Employees and directors

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

Roger Thomas Limited (Registered number: 09172997)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

4. Tangible fixed assets
Fixtures
and Computer
fittings equipment Totals
£    £    £   
Cost
At 1 September 2023 3,082 11,811 14,893
Additions 820 315 1,135
Disposals - (3,382 ) (3,382 )
At 31 August 2024 3,902 8,744 12,646
Depreciation
At 1 September 2023 3,082 11,235 14,317
Charge for year 410 733 1,143
Eliminated on disposal - (3,382 ) (3,382 )
At 31 August 2024 3,492 8,586 12,078
Net book value
At 31 August 2024 410 158 568
At 31 August 2023 - 576 576

5. Debtors: amounts falling due within one year
31.8.24 31.8.23
£    £   
Trade debtors 3,893 10,210
Other debtors 70,000 50,000
73,893 60,210

6. Creditors: amounts falling due within one year
31.8.24 31.8.23
£    £   
Trade creditors 850 2,946
Taxation and social security 1,538 3,098
Other creditors 1,631 21,510
4,019 27,554

7. Creditors: amounts falling due after more than one year
31.8.24 31.8.23
£    £   
Other creditors 16,800 26,400