REGISTERED NUMBER: 00241587 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

B ROGERS KNIGHT (STRATFORD ON AVON)

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P W R Knight

REGISTERED OFFICE:

One Eastwood

Harry Weston Road

Binley Business Park

Coventry

CV3 2UB

REGISTERED NUMBER:

00241587 (England and Wales)

ACCOUNTANTS:

Dafferns LLP

One Eastwood

Harry Weston Road

Binley Business Park

Coventry

CV3 2UB

FIXED ASSETS

Investment property

5

660,000

420,000

CURRENT ASSETS

Debtors

6

6,893

254,627

Investments

7

377,379

300,000

Cash at bank

416,723

368,756

800,995

923,383

CREDITORS

Amounts falling due within one year

8

401,760

392,765

NET CURRENT ASSETS

399,235

530,618

TOTAL ASSETS LESS CURRENT LIABILITIES

1,059,235

950,618

CAPITAL AND RESERVES

Called up share capital

6,858

6,858

Revaluation reserve

9

325,004

325,004

Capital redemption reserve

9

3,369

3,369

Investment revaluation reserve

9

77,379

-

Retained earnings

9

646,625

615,387

SHAREHOLDERS' FUNDS

1,059,235

950,618

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 12 December 2025 and were signed by:

P W R Knight - Director

1.	STATUTORY INFORMATION

B Rogers Knight (Stratford on Avon) 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 (£), rounded to the nearest £1.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of rent receivable.

Investment property

Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in the fair value are recognised in the revaluation reserve.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

420,000

Additions

240,000

At 31 March 2025

660,000

NET BOOK VALUE

At 31 March 2025

660,000

At 31 March 2024

420,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2021

420,000

Cost

240,000

660,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,119

14,121

Amounts owed by group undertakings

-

234,073

Other debtors

-

6,433

Prepayments

3,774

-

6,893

254,627

7.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Investment fund

377,379

300,000

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

-

358,475

Taxation

24,099

14,758

Other creditors

366,880

-

Directors' current accounts

1,785

2,985

Accruals and deferred income

8,996

16,547

401,760

392,765

9.

RESERVES

Capital

Investment

Retained

Revaluation

redemption

revaluation

earnings

reserve

reserve

reserve

Totals

£

£

£

£

£

At 1 April 2024

615,387

325,004

3,369

-

943,760

Profit for the year

31,238

31,238

Revaluation

-

-

-

77,379

77,379

At 31 March 2025

646,625

325,004

3,369

77,379

1,052,377

10.	RELATED PARTY DISCLOSURES

The Company has taken advantage of exemption, under the terms Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’, not to disclose related party transactions with wholly owned subsidiaries with the group.

11.	POST BALANCE SHEET EVENTS

In July 2025 the current asset investment fund of £337,379 was withdrawn and used to pay the other creditors balance.