REGISTERED NUMBER: 09255547 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Roger Andrews Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

R Vanstone

Mrs H Vanstone

B J Vanstone

Mrs A J Vanstone

REGISTERED OFFICE:

Soldon Barton

Soldon

Sutcombe

Holsworthy

Devon

EX22 7PF

REGISTERED NUMBER:

09255547 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

FIXED ASSETS

Tangible assets

4

58,370

39,892

CURRENT ASSETS

Stocks

84,142

100,590

Debtors

5

28,860

46,622

Cash at bank

51,978

60,468

164,980

207,680

CREDITORS

Amounts falling due within one year

6

139,689

178,252

NET CURRENT ASSETS

25,291

29,428

TOTAL ASSETS LESS CURRENT LIABILITIES

83,661

69,320

CREDITORS

Amounts falling due after more than one year

7

(1,667

)

(11,667

)

PROVISIONS FOR LIABILITIES

(13,425

)

(9,175

)

NET ASSETS

68,569

48,478

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

68,469

48,378

SHAREHOLDERS' FUNDS

68,569

48,478

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.

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 18 September 2025 and were signed on its behalf by:

B J Vanstone - Director

1.	STATUTORY INFORMATION

Roger Andrews 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 each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

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 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 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

Cost

At 1 April 2024

108,005

3,309

111,314

Additions

37,935

-

37,935

At 31 March 2025

145,940

3,309

149,249

Depreciation

At 1 April 2024

69,088

2,334

71,422

Charge for year

19,213

244

19,457

At 31 March 2025

88,301

2,578

90,879

Net book value

At 31 March 2025

57,639

731

58,370

At 31 March 2024

38,917

975

39,892

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

27,261

45,351

Other debtors

1,599

1,271

28,860

46,622

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

17,783

30,311

Taxation and social security

46,386

12,099

Other creditors

65,520

125,842

139,689

178,252

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans

1,667

11,667

8.	RELATED PARTY DISCLOSURES

During the year, the company traded from a property owned by directors' of the company. No rent was charged by the directors'.

B J Vanstone

Director

At 31 March 2025, the company owed the director £51,174 (2024 - £111,519). This loan is interest free and has no fixed repayment terms.