REGISTERED NUMBER: 12347202 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

ROGUES LONDON LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

F A Sheen

Z R Whittle

REGISTERED OFFICE:

460 Hackney Road

London

E2 9EG

REGISTERED NUMBER:

12347202 (England and Wales)

ACCOUNTANTS:

Chandley Robinson Limited

Chartered Accountants

8A Manor Close

Cheadle Hulme

Cheadle

Cheshire

SK8 7DJ

FIXED ASSETS

Tangible assets

4

29,409

40,986

Investments

5

100

100

29,509

41,086

CURRENT ASSETS

Stocks

7,000

7,000

Debtors

6

51,326

54,782

Cash at bank

76,926

83,772

135,252

145,554

CREDITORS

Amounts falling due within one year

7

154,242

160,379

NET CURRENT LIABILITIES

(18,990

)

(14,825

)

TOTAL ASSETS LESS CURRENT LIABILITIES

10,519

26,261

CREDITORS

Amounts falling due after more than one year

8

(5,000

)

(15,000

)

PROVISIONS FOR LIABILITIES

(5,228

)

(6,873

)

NET ASSETS

291

4,388

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

191

4,288

SHAREHOLDERS' FUNDS

291

4,388

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

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

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 30th September 2025 and were signed on its behalf by:

F A Sheen - Director

Z R Whittle - Director

1.	STATUTORY INFORMATION

Rogues London Ltd 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 each asset over its estimated useful life.

Improvements to property

-

10% on cost

Plant and machinery

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

20% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

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.

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 13 (2023 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st January 2024

and 31st December 2024

6,949

43,903

9,995

524

61,371

DEPRECIATION

At 1st January 2024

1,390

16,576

1,999

420

20,385

Charge for year

695

8,780

1,999

103

11,577

At 31st December 2024

2,085

25,356

3,998

523

31,962

NET BOOK VALUE

At 31st December 2024

4,864

18,547

5,997

1

29,409

At 31st December 2023

5,559

27,327

7,996

104

40,986

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st January 2024

and 31st December 2024

100

NET BOOK VALUE

At 31st December 2024

100

At 31st December 2023

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

25,979

33,282

Other debtors

25,347

21,500

51,326

54,782

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

65,821

61,203

Taxation and social security

48,766

56,453

Other creditors

29,655

32,723

154,242

160,379

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

5,000

15,000

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the financial year end, the Directors' Loan account were £696 (2023- £4,116) in credit

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £18,396 (2023 - £18,396) were paid to the directors .

The directors each received a Benefit in Kind, of £240, during the year.