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REGISTERED NUMBER: 05264925 (England and Wales)
















Ab Rogers Limited

Unaudited Financial Statements

for the Year Ended 30th June 2025






Ab Rogers Limited (Registered number: 05264925)






Contents of the Financial Statements
for the Year Ended 30th June 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Ab Rogers Limited

Company Information
for the Year Ended 30th June 2025







Directors: Mr. A Rogers
Mr. E Bartolini





Registered office: Lime Wharf
Vyner Street
London
E2 9DJ





Registered number: 05264925 (England and Wales)





Accountants: Wilson Stevens
Accountants
4th Floor
100 Fenchurch Street
London
EC3M 5JD

Ab Rogers Limited (Registered number: 05264925)

Statement of Financial Position
30th June 2025

2025 2024
Notes £    £    £    £   
Fixed assets
Tangible assets 4 42,776 57,489
Investments 5 107 107
42,883 57,596

Current assets
Debtors 6 340,131 447,858
Cash at bank and in hand 7,438 261,677
347,569 709,535
Creditors
Amounts falling due within one year 7 237,350 285,259
Net current assets 110,219 424,276
Total assets less current liabilities 153,102 481,872

Creditors
Amounts falling due after more than one
year

8

(25,000

)

(70,834

)

Provisions for liabilities (4,937 ) (8,845 )
Net assets 123,165 402,193

Capital and reserves
Called up share capital 100 100
Retained earnings 123,065 402,093
123,165 402,193

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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.

Ab Rogers Limited (Registered number: 05264925)

Statement of Financial Position - continued
30th June 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27th August 2025 and were signed on its behalf by:





Mr. E Bartolini - Director


Ab Rogers Limited (Registered number: 05264925)

Notes to the Financial Statements
for the Year Ended 30th June 2025

1. Statutory information

Ab Rogers 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.

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 the cost less estimated residual value of each asset over its estimated useful life.
Land and buildings - Over the useful life of 10 years
Plant and machinery - straight line over 3 years and 25% reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 15 (2024 - 19 ) .

Ab Rogers Limited (Registered number: 05264925)

Notes to the Financial Statements - continued
for the Year Ended 30th June 2025

4. Tangible fixed assets
Land and Plant and
buildings machinery Totals
£    £    £   
Cost
At 1st July 2024 53,169 309,018 362,187
Additions - 2,456 2,456
At 30th June 2025 53,169 311,474 364,643
Depreciation
At 1st July 2024 31,060 273,638 304,698
Charge for year 5,316 11,853 17,169
At 30th June 2025 36,376 285,491 321,867
Net book value
At 30th June 2025 16,793 25,983 42,776
At 30th June 2024 22,109 35,380 57,489


5. Fixed asset investments
Shares in
group
undertakings
£   
Cost
At 1st July 2024
and 30th June 2025 107
Net book value
At 30th June 2025 107
At 30th June 2024 107

6. Debtors: amounts falling due within one year
2025 2024
£    £   
Trade debtors 329,918 375,753
Amounts owed by group undertakings - 61,892
Other debtors 10,213 10,213
340,131 447,858

7. Creditors: amounts falling due within one year
2025 2024
£    £   
Bank loans and overdrafts 50,000 50,000
Trade creditors 20,904 38,711
Taxation and social security 134,134 165,839
Other creditors 32,312 30,709
237,350 285,259

Ab Rogers Limited (Registered number: 05264925)

Notes to the Financial Statements - continued
for the Year Ended 30th June 2025

8. Creditors: amounts falling due after more than one year
2025 2024
£    £   
Bank loans 25,000 70,834