xbrl

OC344608falsesurveyors, commercial property consultants and advisors and commercial estate agents2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:Director12024-04-012025-03-31http://www.companieshouse.gov.uk/cd:Director22024-04-012025-03-31http://www.companieshouse.gov.uk/cd:LimitedLiabilityPartnershipLLP2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-03-31http://www.companieshouse.gov.uk/cd:Director32024-04-012025-03-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-03-31http://www.companieshouse.gov.uk/pt:DevelopmentCostsCapitalisedDevelopmentExpenditure2024-03-31http://www.companieshouse.gov.uk/pt:DevelopmentCostsCapitalisedDevelopmentExpenditure2025-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-04-012025-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:DevelopmentCostsCapitalisedDevelopmentExpenditure2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-03-31http://www.companieshouse.gov.uk/2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:FRS1022024-04-012025-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-04-012025-03-31iso4217:GBPxbrli:sharesxbrli:pure


Registered number: OC344608






MICHAEL ROGERS LLP


ACCOUNTS

FOR THE YEAR ENDED 31/03/2025
























Prepared By:
LHM ACCOUNTANTS
Incorporated Financial Accountants
20 Westlands Way
Oxted
Surrey
RH8 0ND


CONTENTS



		Page

Report of the Members		-


Report of the Accountants		-

Profit and Loss Account		-

Balance Sheet		3

Notes to the Accounts		4


The following do not form part of the statutory financial statements:


Trading and Profit and Loss Account		-

Profit and Loss Account Summaries		-

Capital Accounts		-


ACCOUNTS
FOR THE YEAR ENDED 31/03/2025





DESIGNATED MEMBERS
M J Lewis
D H Smith
N F Christian


REGISTERED OFFICE
Chapter House
33 London Road
Reigate
RH2 9HZ


COMPANY NUMBER
OC344608



BANKERS
Barclays Bank Plc



ACCOUNTANTS
LHM ACCOUNTANTS
Incorporated Financial Accountants
20 Westlands Way
Oxted
Surrey
RH8 0ND


BALANCE SHEET AT 31/03/2025

			2025		2024
	Notes		£		£

FIXED ASSETS

Intangible assets	2		95,606		95,606
Tangible assets	3		20,000		20,000

			115,606		115,606

CURRENT ASSETS

Debtors	4	373,775		221,938
		373,775		221,938
CREDITORS: Amounts falling due within one year		476,881		317,566
NET CURRENT LIABILITIES			(103,106)		(95,628)

TOTAL ASSETS LESS CURRENT LIABILITIES			12,500		19,978


CREDITORS: Amounts falling due after more than oneyear	6		12,500		19,978

MEMBERS ' OTHER INTERESTS

TOTAL MEMBERS' INTERESTS
Amounts due from members	4		(317,434)		(120,789)
			(317,434)		(120,789)
For the year ending 31/03/2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.
The members have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the members on 13/11/2025 and signed on their behalf by



.............................
D H Smith
Designated Member


2. INTANGIBLE FIXED ASSETS

	Development
	Costs	Total
	£	£
Cost
At 01/04/2024	95,606	95,606
At 31/03/2025	95,606	95,606
Depreciation
At 31/03/2025	-	-
Net Book Amounts
At 31/03/2025	95,606	95,606
At 31/03/2024	95,606	95,606


1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships.


1b. Cash Flow Statement
The Company is exempt from including a statement of cash flows in its accounts in accordance with Financial Reporting Standard for Smaller Entities (effective January 2015).


1c. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Fixtures and Fittings		%


1d. Intangible Assets
Development expenditure is normally written off in the year of expenditure, however expenditure incurred on specific projects is capitalised when recoverability can be foreseen with reasonable certainty and is amortised in relation to sales from such projects.


1e. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.


1f. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.


3. TANGIBLE FIXED ASSETS

	Fixtures
	and Fittings	Total
	£	£
Cost
At 01/04/2024	102,877	102,877
At 31/03/2025	102,877	102,877
Depreciation
At 01/04/2024	82,877	82,877
At 31/03/2025	82,877	82,877
Net Book Amounts
At 31/03/2025	20,000	20,000
At 31/03/2024	20,000	20,000


4. DEBTORS	2025	2024
	£	£

Amounts falling due within one year:
Trade debtors	54,116	92,164
Amounts due from members	317,434	120,789
Other Debtors	2,225	8,985
	373,775	221,938


6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2025	2024
	£	£
Bank loans and overdrafts	12,500	19,978
	12,500	19,978


5. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	4	8