Andy Rogers Limited


Director	Michael Andrew Rogers


Registered Address	103 North Street
	Martock
	Somerset
	TA12 6EJ


Registered Number	04767882 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		86,705		93,772
			86,705		93,772
Current assets
Stocks		6,193		2,500
Debtors	4	624		17,125
Cash at bank and on hand		21,570		30,744
		28,387		50,369
Creditors amounts falling due within one year	5	(80,331)		(93,471)
Net current assets (liabilities)			(51,944)		(43,102)
Total assets less current liabilities			34,761		50,670
Creditors amounts falling due after one year	6		(15,773)		(25,863)
Provisions for liabilities			(7,760)		(9,103)
Net assets			11,228		15,704
Capital and reserves
Called up share capital			2		2
Profit and loss account			11,226		15,702
Shareholders' funds			11,228		15,704

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 1 October 2025, and are signed on its behalf by:

Michael Andrew Rogers
Director
Registered Company No. 04767882

Andy Rogers Limited

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Fixtures and fittings	25	-
Vehicles	25	-
Office Equipment	-	3

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	201,722
	Additions	4,380
	At 31 March 25	206,102
	Depreciation and impairment
	At 01 April 24	107,950
	Charge for year	11,447
	At 31 March 25	119,397
	Net book value
	At 31 March 25	86,705
	At 31 March 24	93,772

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	624	17,125
Total	624	17,125

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	5,475	21,123
Bank borrowings and overdrafts	17,763	14,582
Amounts owed to related parties	41,845	36,357
Taxation and social security	9,269	4,331
Finance lease and HP contracts	2,685	2,448
Other creditors	-	13,509
Accrued liabilities and deferred income	3,294	1,121
Total	80,331	93,471


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	9,140	16,545
Other creditors	6,633	9,318
Total	15,773	25,863

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	9,318		11,766