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REGISTERED NUMBER: 04052502 (England and Wales)


























Unaudited Financial Statements

for the Year Ended 31 March 2025

for

D L Rogers & Sons Limited

D L Rogers & Sons Limited (Registered number: 04052502)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


D L Rogers & Sons Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: P B Rogers
N L Rogers
Mrs S D Rogers
Mrs J Rogers





SECRETARY: Mrs S D Rogers





REGISTERED OFFICE: Unit 7, Tuxford Business Park
Ashvale Road
Tuxford
Newark
Nottinghamshire
NG22 0HN





REGISTERED NUMBER: 04052502 (England and Wales)





ACCOUNTANTS: Wright Vigar Limited
Chartered Accountants & Business Advisers
Chancery Court
34 West Street
Retford
Nottinghamshire
DN22 6ES

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
D L Rogers & Sons Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of D L Rogers & Sons Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of D L Rogers & Sons Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of D L Rogers & Sons Limited and state those matters that we have agreed to state to the Board of Directors of D L Rogers & Sons Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D L Rogers & Sons Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that D L Rogers & Sons Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of D L Rogers & Sons Limited. You consider that D L Rogers & Sons Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of D L Rogers & Sons Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Wright Vigar Limited
Chartered Accountants & Business Advisers
Chancery Court
34 West Street
Retford
Nottinghamshire
DN22 6ES


7 August 2025

D L Rogers & Sons Limited (Registered number: 04052502)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,051,691 2,795,868
Investment property 5 1,645,000 1,645,000
4,696,691 4,440,868

CURRENT ASSETS
Stocks 21,736 22,169
Debtors 6 2,576,831 2,113,871
Cash at bank 646 463
2,599,213 2,136,503
CREDITORS
Amounts falling due within one year 7 1,575,859 1,273,128
NET CURRENT ASSETS 1,023,354 863,375
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,720,045

5,304,243

CREDITORS
Amounts falling due after more than one
year

8

(1,206,120

)

(1,026,643

)

PROVISIONS FOR LIABILITIES (784,292 ) (623,058 )
NET ASSETS 3,729,633 3,654,542

CAPITAL AND RESERVES
Called up share capital 11 4 4
Fair value reserve 12 540,873 540,873
Retained earnings 3,188,756 3,113,665
SHAREHOLDERS' FUNDS 3,729,633 3,654,542

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

D L Rogers & Sons Limited (Registered number: 04052502)

Balance Sheet - continued
31 March 2025


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 7 August 2025 and were signed on its behalf by:




P B Rogers - Director



N L Rogers - Director


D L Rogers & Sons Limited (Registered number: 04052502)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

D L Rogers & Sons 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.

The presentation currency of the financial statements is the 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 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.

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.
Land and Buildings - 1% - 2% on cost
Improvements to property - 10% on reducing balance
Plant and machinery - 10% on reducing balance
Fixtures and fittings - 10% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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

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.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

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.


D L Rogers & Sons Limited (Registered number: 04052502)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued
Deferred taxation
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.

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 48 (2024 - 47 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Land and to Plant and
Buildings property machinery
£    £    £   
COST
At 1 April 2024 579,664 188,355 486,773
Additions - - -
Disposals - - -
At 31 March 2025 579,664 188,355 486,773
DEPRECIATION
At 1 April 2024 41,500 87,943 286,427
Charge for year 2,874 10,041 19,966
Eliminated on disposal - - -
At 31 March 2025 44,374 97,984 306,393
NET BOOK VALUE
At 31 March 2025 535,290 90,371 180,380
At 31 March 2024 538,164 100,412 200,346

D L Rogers & Sons Limited (Registered number: 04052502)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS - continued

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2024 174,401 5,043,551 73,731 6,546,475
Additions 525 792,539 8,251 801,315
Disposals - (132,925 ) - (132,925 )
At 31 March 2025 174,926 5,703,165 81,982 7,214,865
DEPRECIATION
At 1 April 2024 110,794 3,153,612 70,331 3,750,607
Charge for year 6,385 467,491 1,364 508,121
Eliminated on disposal - (95,554 ) - (95,554 )
At 31 March 2025 117,179 3,525,549 71,695 4,163,174
NET BOOK VALUE
At 31 March 2025 57,747 2,177,616 10,287 3,051,691
At 31 March 2024 63,607 1,889,939 3,400 2,795,868

Included in cost of land and buildings is freehold land of £ 435,997 (2024 - £ 435,997 ) which is not depreciated.

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2024 2,127,152
Additions 758,000
Transfer to ownership (467,447 )
At 31 March 2025 2,417,705
DEPRECIATION
At 1 April 2024 830,187
Charge for year 291,793
Transfer to ownership (300,976 )
At 31 March 2025 821,004
NET BOOK VALUE
At 31 March 2025 1,596,701
At 31 March 2024 1,296,965

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024
and 31 March 2025 1,645,000
NET BOOK VALUE
At 31 March 2025 1,645,000
At 31 March 2024 1,645,000

D L Rogers & Sons Limited (Registered number: 04052502)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. INVESTMENT PROPERTY - continued

Fair value at 31 March 2025 is represented by:
£   
Valuation in 2021 376,631
Valuation in 2023 227,619
Valuation in 2024 115,000
Cost 925,750
1,645,000

The Investment property is valued on an open market basis at its fair value. The Director's have considered this valuation and are of the opinion that there has been no material change during the year.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 1,609,018 1,156,863
Other debtors 967,813 957,008
2,576,831 2,113,871

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 75,224 85,045
Hire purchase contracts (see note 9) 629,227 484,524
Trade creditors 429,489 453,103
Taxation and social security 246,296 158,435
Other creditors 195,623 92,021
1,575,859 1,273,128

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 444,821 501,018
Hire purchase contracts (see note 9) 761,299 525,625
1,206,120 1,026,643

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more than 5 years
by instalments 215,821 291,618
215,821 291,618

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2025 2024
£    £   
Net obligations repayable:
Within one year 629,227 484,524
Between one and five years 761,299 525,625
1,390,526 1,010,149

D L Rogers & Sons Limited (Registered number: 04052502)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

9. LEASING AGREEMENTS - continued

Non-cancellable operating leases
2025 2024
£    £   
Within one year 326,536 501,091
Between one and five years 372,988 533,774
699,524 1,034,865

10. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank overdrafts 21,724 36,445
Bank loans 498,321 549,618
Hire purchase contracts 1,390,526 1,010,149
1,910,571 1,596,212

The secured debts are formally charged to the bank in the form of a debenture against all assets of the company and legal charges against land and units owned by the company.

11. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2025 2024
value: £    £   
4 Ordinary shares £1 4 4

12. RESERVES
Fair
value
reserve
£   
At 1 April 2024
and 31 March 2025 540,873

13. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
N L Rogers and Mrs S D Rogers
Balance outstanding at start of year 106,836 200,912
Amounts advanced 172,971 207,924
Amounts repaid (177,000 ) (302,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 102,807 106,836

The outstanding balance of £106,836 at the start of the year was repaid in full on the 6 April 2024.

A further loan was entered into in September 2024. The Loan was unsecured and was repayable on demand. Interest was charged at 2.25% and the total interest charged in the year amounted to £710. This loan was repaid in full on the 6 April 2025.

D L Rogers & Sons Limited (Registered number: 04052502)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

14. RELATED PARTY DISCLOSURES

Entities controlled by key management personnel

At 31 March 2025 the amount due from entities controlled by members of key management personnel was £626,844 (2024: £626,844). The amounts are included within other debtors.