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REGISTERED NUMBER: 09809353 (England and Wales)















ROKER GROUP LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 OCTOBER 2024






ROKER GROUP LTD (REGISTERED NUMBER: 09809353)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024










Page

Balance Sheet 1 to 2

Notes to the Financial Statements 3 to 6


ROKER GROUP LTD (REGISTERED NUMBER: 09809353)

BALANCE SHEET
31 OCTOBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 204,004 209,482

CURRENT ASSETS
Stocks 5,000 5,000
Debtors 5 179,890 236,365
Cash at bank and in hand 7,512 5,941
192,402 247,306
CREDITORS
Amounts falling due within one year 6 (53,575 ) (43,516 )
NET CURRENT ASSETS 138,827 203,790
TOTAL ASSETS LESS CURRENT LIABILITIES 342,831 413,272

CREDITORS
Amounts falling due after more than one
year

7

(89,412

)

(106,987

)

PROVISIONS FOR LIABILITIES (11,696 ) (16,847 )
NET ASSETS 241,723 289,438

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 241,623 289,338
241,723 289,438

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

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

ROKER GROUP LTD (REGISTERED NUMBER: 09809353)

BALANCE SHEET - continued
31 OCTOBER 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 Board of Directors and authorised for issue on 17 July 2025 and were signed on its behalf by:





Mr A C Roffe - Director


ROKER GROUP LTD (REGISTERED NUMBER: 09809353)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024


1. STATUTORY INFORMATION

Roker Group Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 09809353

Registered office: 22 Seaview Avenue
West Mersea
Colchester
Essex
CO5 8HE

For the purposes of presentation the financial statements have been rounded to the nearest 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Motor vehicles - 15% reducing balance
Computer equipment - 20% on cost

Stocks
Work-in-progress is valued at the lower of cost and net realisable value.

Financial instruments
Basic financial instruments are recognised at amortised cost.

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.


ROKER GROUP LTD (REGISTERED NUMBER: 09809353)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 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
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 9 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 November 2023 111,885 186,543 2,753 301,181
Additions 8,440 39,175 650 48,265
Disposals (1,200 ) (15,350 ) - (16,550 )
At 31 October 2024 119,125 210,368 3,403 332,896
DEPRECIATION
At 1 November 2023 52,070 38,341 1,288 91,699
Charge for year 18,063 24,263 605 42,931
Eliminated on disposal (1,200 ) (4,538 ) - (5,738 )
At 31 October 2024 68,933 58,066 1,893 128,892
NET BOOK VALUE
At 31 October 2024 50,192 152,302 1,510 204,004
At 31 October 2023 59,815 148,202 1,465 209,482

ROKER GROUP LTD (REGISTERED NUMBER: 09809353)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 61,784 165,085
Amounts owed by related undertakings 5,505 -
Other debtors 112,601 71,280
179,890 236,365

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 4,698 4,456
Hire purchase contracts (see note 8) 15,244 16,113
Trade creditors 2,598 9,602
Taxation and social security 12,433 10,199
Other creditors 18,602 3,146
53,575 43,516

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 31,704 36,402
Hire purchase contracts (see note 8) 57,708 70,585
89,412 106,987

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 10,495 16,160

ROKER GROUP LTD (REGISTERED NUMBER: 09809353)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024


8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
£    £   
Net obligations repayable:
Within one year 15,244 16,113
Between one and five years 57,708 70,585
72,952 86,698

Non-cancellable operating leases
2024 2023
£    £   
Within one year 6,399 10,558
Between one and five years - 6,399
6,399 16,957

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, one of the directors introduced £5,172 (2023: £6,772) to the company, and withdrew £4,522 (2023: £7,223). At the year end, the director owed the company £1,317 (2023: £1,967). This loan is interest free and repayable on demand.