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Company registration number: 01291442
| FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2024
| ROGERS (U.K.) LIMITED
ROGERS (U.K.) LIMITED |  |
COMPANY INFORMATION
Directors | S. J. Depoortere
| T. Bostyn
Registered number | 01291442
Registered office | Ashcombe House
| 5 The Crescent
| Leatherhead
| Surrey
| KT22 8DY
Independent auditor | Menzies LLP
| Ashcombe House
| 5 The Crescent
| Leatherhead
| Surrey
| KT22 8DY
ROGERS (U.K.) LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 4
ROGERS (U.K.) LIMITED REGISTERED NUMBER:01291442 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 544,570 |  | 451,089 |
Cash at bank and in hand |  | - |  | 1,984 |
|  | 544,570 |  | 453,073 |
Creditors: amounts falling due within one year | 5 | (119,769) |  | (64,447) |
Net current assets |  |  | 424,801 |  | 388,626
Total assets less current liabilities |  |  | 424,801 |  | 388,626
Net assets |  |  | 424,801 |  | 388,626
Capital and reserves |  |  |  |  |
Allotted, called up and fully paid share capital |  |  | 50,000 |  | 50,000
Profit and loss account |  |  | 374,801 |  | 338,626
|  |  | 424,801 |  | 388,626
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ S. J. Depoortere
Director
Date: 20 June 2025
The notes on pages 2 to 4 form part of these financial statements. Page 1
ROGERS (U.K.) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Rogers (U.K.) Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office and registered number is disclosed on the Company information page. The Company has no fixed trading address. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Inter-group service is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Inter-group service is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
| 2.4 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP and is rounded to the nearest £. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Page 2
ROGERS (U.K.) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.7 | Current and deferred taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
3. | Employees
| The average monthly number of employees, including directors who received no remuneration during the year was 5 (2023 - 4).
4. | Debtors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 542,225 | 446,820
| Other debtors | 1,923 | 4,269
| Prepayments and accrued income | 422 | -
|  | 544,570 | 451,089
Page 3
ROGERS (U.K.) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 6,603 | 1,749
| Amounts owed to group undertakings | 4,369 | -
| Corporation tax | 10,800 | 9,179
| Other creditors | 174 | 519
| Accruals and deferred income | 97,823 | 53,000
|  | 119,769 | 64,447
6. | Post balance sheet events
On 3 March 2025, there was a full share transfer of Rogers (U.K.) Limited shares from Rogers BV to Rogers Corporation. There is no financial impact to the Company. After the year end, it is the intention as part of a Group restructuring process, that the Company will acquire one of the fellow U.K. subsidiaries and become its immediate parent company. At the time of signing the financial statements, the cost of the acquisition has not been agreed, it is intended to be funded by an intercompany loan. There is also the intention to incorporate a further new U.K. subsidiary for which Rogers (U.K.) Limited will be the intermediate parent.
7. | Ultimate parent company
The directors regard Rogers Corporation, a company incorporated in the United States of America, as the ultimate parent undertaking, which is registered in Connecticut, U.S.A., the registered office is 2225 W.Chandler Blvd, Chandler, Arizona, 85224-6155. The immediate parent company is Rogers BV, a company incorporated in Belgium. Consolidated financial statements have been prepared by Rogers Corporation, which represents the largest group of undertakings for which consolidated financial statements are publicly available. Copies of these consolidated financial statements may be obtained from Rogers Corporation, 2225 W. Chandler Blvd. Chandler, AZ, 85224, United States of America. They are also available on the Company's website.
8. | Auditor's information
The auditor's report on the financial statements for the year ended 31 December 2024 was unqualified. The audit report was signed on 20 June 2025 by Andrew Hookway FCA (Senior Statutory Auditor) on behalf of Menzies LLP.
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