REGISTERED NUMBER: 06508150 (England and Wales)

ROGERS & CO (SWANSEA) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

30,000

40,000

Tangible assets

5

4,756

5,177

34,756

45,177

CURRENT ASSETS

Stocks

3,000

9,000

Debtors

6

120,695

70,536

Cash at bank and in hand

1,629

22

125,324

79,558

CREDITORS

Amounts falling due within one year

7

66,035

55,806

NET CURRENT ASSETS

59,289

23,752

TOTAL ASSETS LESS CURRENT LIABILITIES

94,045

68,929

CREDITORS

Amounts falling due after more than one year

8

11,667

22,575

NET ASSETS

82,378

46,354

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

82,278

46,254

SHAREHOLDERS' FUNDS

82,378

46,354

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 her 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 15 December 2025 and were signed by:

Mrs S Rogers - Director

1.	STATUTORY INFORMATION

Rogers & Co (Swansea) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06508150

Registered office:

414 Gower Road

Killay

Swansea

SA2 7AJ

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment

-

10% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current 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 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.

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 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

200,000

AMORTISATION

At 1 April 2024

160,000

Amortisation for year

10,000

At 31 March 2025

170,000

NET BOOK VALUE

At 31 March 2025

30,000

At 31 March 2024

40,000

5.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1 April 2024

27,052

Additions

108

At 31 March 2025

27,160

DEPRECIATION

At 1 April 2024

21,875

Charge for year

529

At 31 March 2025

22,404

NET BOOK VALUE

At 31 March 2025

4,756

At 31 March 2024

5,177

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

18,709

2,886

Other debtors

1,986

67,650

20,695

70,536

Amounts falling due after more than one year:

Other debtors

100,000

-

Aggregate amounts

120,695

70,536

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,908

3,659

Taxation and social security

58,874

50,147

Other creditors

3,253

2,000

66,035

55,806

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

11,667

22,575

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

11,667

22,575

A bounce back loan was advanced in a prior period, this is secured by the UK Government.

10.	RELATED PARTY DISCLOSURES

Rent is charged to the company by a company under the control of the director at market value and is shown separately in the profit and loss account.

The company is under the control of the director who owns 100% of the issued share capital.