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REGISTERED NUMBER: 05209053 (England and Wales)

















Antony Rookes Limited

Financial Statements for the Year Ended 31 May 2024






Antony Rookes Limited (Registered number: 05209053)






Contents of the Financial Statements
for the year ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Antony Rookes Limited

Company Information
for the year ended 31 May 2024







DIRECTORS: Mr A Rookes FCCA
Mr A R Guy FCCA
Mr L A McKinley FCCA





SECRETARY: Mrs M M Rookes MAAT ATT





REGISTERED OFFICE: 9 Market Place
Hedon
East Yorkshire
HU12 8JA





REGISTERED NUMBER: 05209053 (England and Wales)





ACCOUNTANTS: Southgates
Chartered Certified Accountants
9 Market Place
Hedon
East Yorkshire
HU12 8JA

Antony Rookes Limited (Registered number: 05209053)

Balance Sheet
31 May 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 231,095 225,357
Tangible assets 5 285,616 292,208
516,711 517,565

CURRENT ASSETS
Debtors 6 178,163 192,458
Cash at bank and in hand 87,264 42,070
265,427 234,528
CREDITORS
Amounts falling due within one year 7 314,450 261,465
NET CURRENT LIABILITIES (49,023 ) (26,937 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

467,688

490,628

CREDITORS
Amounts falling due after more than one
year

8

(175,983

)

(203,539

)

PROVISIONS FOR LIABILITIES (18,428 ) (13,812 )
NET ASSETS 273,277 273,277

CAPITAL AND RESERVES
Called up share capital 200 200
Revaluation reserve 10 75,107 75,107
Retained earnings 197,970 197,970
SHAREHOLDERS' FUNDS 273,277 273,277

Antony Rookes Limited (Registered number: 05209053)

Balance Sheet - continued
31 May 2024


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

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

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 26 May 2025 and were signed on its behalf by:




Mr A Rookes FCCA - Director Mr A R Guy FCCA - Director




Mr L A McKinley FCCA - Director


Antony Rookes Limited (Registered number: 05209053)

Notes to the Financial Statements
for the year ended 31 May 2024

1. STATUTORY INFORMATION

Antony Rookes 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 as modified by the revaluation of certain assets.

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

In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

Goodwill
Goodwill was revalued as at 31 May 2011 and is reviewed by the directors on an annual basis. Any permanent decrease in the value of goodwill is reflected in the reserves of the company.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 2% on cost
Office equipment - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance

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.

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.

Antony Rookes Limited (Registered number: 05209053)

Notes to the Financial Statements - continued
for the year ended 31 May 2024

2. ACCOUNTING POLICIES - continued

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 13 ).

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST OR VALUATION
At 1 June 2023 225,357
Additions 5,738
At 31 May 2024 231,095
NET BOOK VALUE
At 31 May 2024 231,095
At 31 May 2023 225,357

Cost or valuation at 31 May 2024 is represented by:

Goodwill
£   
Valuation in 2011 75,107
Cost 155,988
231,095

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Office and
property equipment fittings Totals
£    £    £    £   
COST
At 1 June 2023 284,776 53,728 21,957 360,461
Additions - 3,335 - 3,335
At 31 May 2024 284,776 57,063 21,957 363,796
DEPRECIATION
At 1 June 2023 7,594 46,603 14,056 68,253
Charge for year 5,696 2,256 1,975 9,927
At 31 May 2024 13,290 48,859 16,031 78,180
NET BOOK VALUE
At 31 May 2024 271,486 8,204 5,926 285,616
At 31 May 2023 277,182 7,125 7,901 292,208

Antony Rookes Limited (Registered number: 05209053)

Notes to the Financial Statements - continued
for the year ended 31 May 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 166,977 180,891
Other debtors 1,676 657
Prepayments 9,510 10,910
178,163 192,458

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 27,121 20,713
Other loans - 5,000
Trade creditors 3,550 9,341
Tax 48,859 29,118
Social security and other taxes 1,379 5,985
VAT 43,834 39,744
Credit card 3,430 3,009
Directors' current accounts 165,145 121,306
Accruals 21,132 27,249
314,450 261,465

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years 28,871 21,108
Bank loans - 2-5 years 142,204 182,431
Bank loans more 5 yr by instal 4,908 -
175,983 203,539

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 4,908 -

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loan - 182,706

10. RESERVES
Revaluation
reserve
£   
At 1 June 2023
and 31 May 2024 75,107