Company No: 05828794 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Lee Antony Roger

REGISTERED OFFICE	Wellington House Aviator Court
	Clifton Moor
	York
	YO30 4UZ
	United Kingdom

COMPANY NUMBER

05828794 (England and Wales)

ACCOUNTANT	Ian Walker and co
	Wellington House
	Aviator Court
	Clifton Moor
	York
	YO30 4UZ

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	10,668		11,141
		10,668		11,141
Current assets
Stocks	5	4,948		7,280
Debtors	6	7,086		416
Cash at bank and in hand	7	3,566		592
		15,600		8,288
Creditors: amounts falling due within one year	8	( 14,023)		( 19,240)
Net current assets/(liabilities)		1,577		(10,952)
Total assets less current liabilities		12,245		189
Net assets		12,245		189
Capital and reserves
Called-up share capital	9	100		100
Profit and loss account		12,145		89
Total shareholders' funds		12,245		189

For the financial year ending 30 June 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Roger Electrical Limited (registered number: 05828794) were approved and authorised for issue by the Director on 15 October 2025. They were signed on its behalf by:

Lee Antony Roger Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Roger Electrical Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wellington House Aviator Court, Clifton Moor, York, YO30 4UZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

15 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		2

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 July 2024	15,000		15,000
At 30 June 2025	15,000		15,000
Accumulated amortisation
At 01 July 2024	15,000		15,000
At 30 June 2025	15,000		15,000
Net book value
At 30 June 2025	0		0
At 30 June 2024	0		0

4. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 July 2024	32,909		32,909
Additions	2,022		2,022
At 30 June 2025	34,931		34,931
Accumulated depreciation
At 01 July 2024	21,768		21,768
Charge for the financial year	2,495		2,495
At 30 June 2025	24,263		24,263
Net book value
At 30 June 2025	10,668		10,668
At 30 June 2024	11,141		11,141

5. Stocks

	2025		2024
	£		£
Work in progress	4,948		7,280

6. Debtors

	2025		2024
	£		£
Trade debtors	6,655		0
Other debtors	431		416
	7,086		416

7. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	3,566		592

8. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	0		441
CIS withheld	80		629
Taxation and social security	5,553		7,534
Obligations under finance leases and hire purchase contracts	0		1,565
Other creditors	8,390		9,071
	14,023		19,240

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary A shares of £ 1.00 each	100		100