0 01/01/2024 31/12/2024 2024-12-31 false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2024-01-01 Sage Accounts Production 24.0 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 03718336 2024-01-01 2024-12-31 03718336 2024-12-31 03718336 2023-12-31 03718336 2023-01-01 2023-12-31 03718336 2023-12-31 03718336 2022-12-31 03718336 core:LandBuildings core:ShortLeaseholdAssets 2024-01-01 2024-12-31 03718336 core:FurnitureFittingsToolsEquipment 2024-01-01 2024-12-31 03718336 core:MotorVehicles 2024-01-01 2024-12-31 03718336 bus:RegisteredOffice 2024-01-01 2024-12-31 03718336 bus:Director1 2024-01-01 2024-12-31 03718336 bus:CompanySecretary1 2024-01-01 2024-12-31 03718336 core:FurnitureFittingsToolsEquipment 2023-12-31 03718336 core:MotorVehicles 2023-12-31 03718336 core:FurnitureFittingsToolsEquipment 2024-12-31 03718336 core:MotorVehicles 2024-12-31 03718336 core:WithinOneYear 2024-12-31 03718336 core:WithinOneYear 2023-12-31 03718336 core:AfterOneYear 2024-12-31 03718336 core:AfterOneYear 2023-12-31 03718336 core:ShareCapital 2024-12-31 03718336 core:ShareCapital 2023-12-31 03718336 core:SharePremium 2024-12-31 03718336 core:SharePremium 2023-12-31 03718336 core:RetainedEarningsAccumulatedLosses 2024-12-31 03718336 core:RetainedEarningsAccumulatedLosses 2023-12-31 03718336 core:FurnitureFittingsToolsEquipment 2023-12-31 03718336 core:MotorVehicles 2023-12-31 03718336 bus:Director1 2023-12-31 03718336 bus:Director1 2024-12-31 03718336 bus:Director1 2022-12-31 03718336 bus:Director1 2023-12-31 03718336 bus:Director1 2023-01-01 2023-12-31 03718336 bus:SmallEntities 2024-01-01 2024-12-31 03718336 bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 03718336 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 03718336 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 03718336 bus:FullAccounts 2024-01-01 2024-12-31
Company registration number: 03718336
Roger Steare Consulting Limited
Unaudited filleted financial statements
31 December 2024
Roger Steare Consulting Limited
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
Roger Steare Consulting Limited
Directors and other information

| Director | Mr R Steare
| Secretary | Mrs J Steare
| Company number | 03718336
| Registered office | Bell Cottage Church Hill
|  | Leigh
|  | Tonbridge
|  | Kent
|  | TN11 8RG

Roger Steare Consulting Limited
Statement of financial position
31 December 2024

|  |  | 2024 |  |  |  | 2023 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 3 | 6,022 |  |  |  | 11,164 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 6,022 |  |  |  | 11,164
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 3,810 |  |  |  | 3,810 |  |
Debtors |  | 4 | 20,420 |  |  |  | 26,793 |  |
Cash at bank and in hand |  |  | 32,921 |  |  |  | 45,002 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 57,151 |  |  |  | 75,605 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 5 | ( 44,177) |  |  |  | ( 38,376) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 12,974 |  |  |  | 37,229
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 18,996 |  |  |  | 48,393
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 6 |  |  | ( 2,083) |  |  |  | ( 7,083)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 16,913 |  |  |  | 41,310
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 2 |  |  |  | 2
Share premium account |  |  |  |  | 2,165 |  |  |  | 2,165
Profit and loss account |  |  |  |  | 14,746 |  |  |  | 39,143
|  |  |  |  | _______ |  |  |  | _______
Shareholder funds |  |  |  |  | 16,913 |  |  |  | 41,310
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 11 September 2025 , and are signed on behalf of the board by:
Mr R Steare
Director
Company registration number: 03718336
Roger Steare Consulting Limited
Notes to the financial statements
Year ended 31 December 2024
1. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
2. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax.
Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
No provision for deferred taxation has been provided for in the financial statements, due to the amount not being material.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Short leasehold property | - | 10 % | straight line
| Fittings fixtures and equipment | - | 25 % | straight line
| Motor vehicles | - | 25 % | straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
3. Tangible assets

|  | Fixtures, fittings and equipment | Motor vehicles | Total |  |  |  |
|  | £ | £ | £ |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 January 2024 | 89,871 | 3,382 | 93,253 |  |  |  |
| Additions | 257 | - | 257 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 December 2024 | 90,128 | 3,382 | 93,510 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 January 2024 | 79,764 | 2,325 | 82,089 |  |  |  |
| Charge for the year | 4,553 | 846 | 5,399 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 December 2024 | 84,317 | 3,171 | 87,488 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 December 2024 | 5,811 | 211 | 6,022 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 December 2023 | 10,107 | 1,057 | 11,164 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |

4. Debtors

|  |  | 2024 | 2023
|  |  | £ | £
| Trade debtors |  | 1,097 | 400
| Other debtors |  | 19,323 | 26,393
|  |  | _______ | _______
|  |  | 20,420 | 26,793
|  |  | _______ | _______

5. Creditors: amounts falling due within one year

|  |  | 2024 | 2023
|  |  | £ | £
| Bank loans and overdrafts |  | 5,000 | 5,000
| Trade creditors |  | 1,205 | 160
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 30,000 | 30,000
| Social security and other taxes |  | 5,440 | -
| Other creditors |  | 2,532 | 3,216
|  |  | _______ | _______
|  |  | 44,177 | 38,376
|  |  | _______ | _______

6. Creditors: amounts falling due after more than one year

|  |  | 2024 | 2023
|  |  | £ | £
| Bank loans and overdrafts |  | 2,083 | 7,083
|  |  | _______ | _______

7. Directors advances, credits and guarantees

| During the year the director entered into the following advances and credits with the company: |  |  |  |  |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| Mr R Steare | 25,862 | 19,323 | ( 25,862) | 19,323 |  |
|  | _______ | _______ | _______ | _______ |  |
2023 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| Mr R Steare | 28,202 | 25,862 | ( 28,202) | 25,862 |  |
|  | _______ | _______ | _______ | _______ |  |

8. Controlling party
The company is a subsidiary of The Roger Steare Group Limited, a company incorporated in England and Wales, whose address is at Bell Cottage Church Hill, Leigh, Tonbridge, Kent, TN11 8RG.