REGISTERED NUMBER: 06246530 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Rogers Stewart Associates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P Rogers

REGISTERED OFFICE:

10-12 Market Place

Guisborough

TS14 6HF

REGISTERED NUMBER:

06246530 (England and Wales)

ACCOUNTANTS:

Wasley Chapman LLP

Chartered Accountants

5 Bobbies Bank

Whitby

North Yorkshire

YO21 1EF

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

132,734

135,080

132,735

135,081

CURRENT ASSETS

Debtors

6

618,475

419,513

Cash at bank and in hand

18,193

15,106

636,668

434,619

CREDITORS

Amounts falling due within one year

7

297,319

145,655

NET CURRENT ASSETS

339,349

288,964

TOTAL ASSETS LESS CURRENT LIABILITIES

472,084

424,045

CREDITORS

Amounts falling due after more than one year

8

444,588

420,732

NET ASSETS

27,496

3,313

CAPITAL AND RESERVES

Called up share capital

1,002

1,002

Retained earnings

26,494

2,311

27,496

3,313

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 director acknowledges his 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 director and authorised for issue on 23 September 2025 and were signed by:

P Rogers - Director

1.	STATUTORY INFORMATION

Rogers Stewart Associates 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

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 104 (2024 - 92 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

1

NET BOOK VALUE

At 31 March 2025

1

At 31 March 2024

1

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

109,676

2,964

75,826

31,803

220,269

Additions

-

-

-

2,905

2,905

At 31 March 2025

109,676

2,964

75,826

34,708

223,174

DEPRECIATION

At 1 April 2024

-

1,424

58,324

25,441

85,189

Charge for year

-

308

2,626

2,317

5,251

At 31 March 2025

-

1,732

60,950

27,758

90,440

NET BOOK VALUE

At 31 March 2025

109,676

1,232

14,876

6,950

132,734

At 31 March 2024

109,676

1,540

17,502

6,362

135,080

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

276,073

112,012

Other debtors

342,402

307,501

618,475

419,513

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

117,518

41,451

Taxation and social security

271,560

197,463

Other creditors

(91,759

)

(93,259

)

297,319

145,655

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

444,588

420,732

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

30,075

30,075