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REGISTERED NUMBER: 02841505 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

Rogers of Bedford Limited

Rogers of Bedford Limited (Registered number: 02841505)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Rogers of Bedford Limited

Company Information
for the Year Ended 31 December 2024







DIRECTOR: J Rogers





SECRETARY: J Rogers





REGISTERED OFFICE: Castle Mill
Goldington Road
Bedford
MK41 0HY





REGISTERED NUMBER: 02841505 (England and Wales)





ACCOUNTANTS: Kearney & Associates Limited
Chartered Accountants
14 Harvey Road
Bedford
MK41 9LF

Rogers of Bedford Limited (Registered number: 02841505)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 67,488 86,593
67,488 86,593

CURRENT ASSETS
Stocks 6 151,000 196,715
Debtors 7 40,939 58,213
Cash at bank and in hand 16,940 25,565
208,879 280,493
CREDITORS
Amounts falling due within one year 8 241,067 303,438
NET CURRENT LIABILITIES (32,188 ) (22,945 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

35,300

63,648

CREDITORS
Amounts falling due after more than
one year

9

(5,647

)

(18,363

)

PROVISIONS FOR LIABILITIES (12,823 ) (16,453 )
NET ASSETS 16,830 28,832

Rogers of Bedford Limited (Registered number: 02841505)

Balance Sheet - continued
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 11 2 2
Retained earnings 16,828 28,830
SHAREHOLDERS' FUNDS 16,830 28,832

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

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

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 10 July 2025 and were signed by:





J Rogers - Director


Rogers of Bedford Limited (Registered number: 02841505)

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

1. STATUTORY INFORMATION

Rogers of Bedford 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.

After making appropriate enquires, and given the director's intention to continue to support the company, the director concludes that there are no material uncertainties that may cast significant doubt about the company's ability to continue as a going concern. Accordingly, the company continues to adopt the going concern basis in preparing the annual report and accounts.

Turnover
Turnover represents net invoiced sales of goods and services excluding value added tax.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 20% on reducing balance

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

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.


Rogers of Bedford Limited (Registered number: 02841505)

Notes to the Financial Statements - continued
for the Year Ended 31 December 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
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.

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 3 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 3,000
AMORTISATION
At 1 January 2024
and 31 December 2024 3,000
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

Rogers of Bedford Limited (Registered number: 02841505)

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

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2024 216,762 122,116 5,798 344,676
Disposals - (12,900 ) - (12,900 )
At 31 December 2024 216,762 109,216 5,798 331,776
DEPRECIATION
At 1 January 2024 164,265 89,055 4,763 258,083
Charge for year 10,500 6,266 206 16,972
Eliminated on disposal - (10,767 ) - (10,767 )
At 31 December 2024 174,765 84,554 4,969 264,288
NET BOOK VALUE
At 31 December 2024 41,997 24,662 829 67,488
At 31 December 2023 52,497 33,061 1,035 86,593

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 January 2024
and 31 December 2024 37,000
DEPRECIATION
At 1 January 2024 19,003
Charge for year 3,600
At 31 December 2024 22,603
NET BOOK VALUE
At 31 December 2024 14,397
At 31 December 2023 17,997

6. STOCKS
31.12.24 31.12.23
£    £   
Stock of vehicles 16,000 61,715
Stock of parts 135,000 135,000
151,000 196,715

Rogers of Bedford Limited (Registered number: 02841505)

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

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 29,117 42,876
Other debtors 1,275 2,475
Prepayments 10,547 12,862
40,939 58,213

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Hire purchase contracts 3,490 6,889
Trade creditors 74,609 71,461
Tax 5,537 8,337
Social security and other taxes 991 2,784
VAT 51,690 31,882
Bounce back loan 10,000 10,000
Stocking facility - 18,060
Directors' current accounts 83,899 144,892
Accrued expenses 10,851 9,133
241,067 303,438

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.12.24 31.12.23
£    £   
Bounce back loan 5,647 15,762
Hire purchase contracts - 2,601
5,647 18,363

10. SECURED DEBTS

The following secured debts are included within creditors:

31.12.24 31.12.23
£    £   
Stocking facility - 18,060
Hire purchase contracts 3,490 9,490
3,490 27,550

Liabilities are secured on the relevant assets financed.

Rogers of Bedford Limited (Registered number: 02841505)

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

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
2 Ordinary £1 2 2

12. ULTIMATE CONTROLLING PARTY

The company is controlled by J Rogers by virtue of him holding 100% of the issued ordinary share capital of the company.