REGISTERED NUMBER: 01888027 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Morris Rogers And Sons (Abermule)

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

H M Rogers

G T Rogers

Mrs M J Rogers

SECRETARY:

G T Rogers

REGISTERED OFFICE:

Kerry Road

Abermule

Powys

SY15 6NH

REGISTERED NUMBER:

01888027 (England and Wales)

ACCOUNTANTS:

Corfield Accountancy Limited

Chartered Accountants

Myrick House

Hendomen

Montgomery

Powys

SY15 6EZ

FIXED ASSETS

Tangible assets

4

8,397

2,487

CURRENT ASSETS

Stocks

60,691

51,806

Debtors

5

225,942

238,829

Cash at bank and in hand

229,336

201,734

515,969

492,369

CREDITORS

Amounts falling due within one year

6

118,144

114,075

NET CURRENT ASSETS

397,825

378,294

TOTAL ASSETS LESS CURRENT LIABILITIES

406,222

380,781

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

406,218

380,777

SHAREHOLDERS' FUNDS

406,222

380,781

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 16 October 2025 and were signed on its behalf by:

G T Rogers - Director

H M Rogers - Director

1.	STATUTORY INFORMATION

Morris Rogers And Sons (Abermule) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents sales of goods and services recognised on a contractual basis excluding value added tax.

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 etc

-

20% on reducing balance and 10% 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 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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2024

44,543

Additions

8,000

Disposals

(5,800

)

At 31 January 2025

46,743

DEPRECIATION

At 1 February 2024

42,056

Charge for year

2,090

Eliminated on disposal

(5,800

)

At 31 January 2025

38,346

NET BOOK VALUE

At 31 January 2025

8,397

At 31 January 2024

2,487

Depreciation on property improvements is provided at an annual rate of 4% on cost.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

225,942

238,829

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade creditors

76,320

65,470

Taxation and social security

16,393

22,586

Other creditors

25,431

26,019

118,144

114,075

7.	RELATED PARTY DISCLOSURES

The company is under the joint control of the directors H M Rogers,G T Rogers and M J Rogers.There is no ultimate controlling party .