IRIS Accounts Production v25.4.12.37 02352923 Board of Directors 1.8.24 31.7.25 31.7.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02352923 2024-07-31 02352923 2025-07-31 02352923 2024-08-01 2025-07-31 02352923 2023-07-31 02352923 2023-08-01 2024-07-31 02352923 2024-07-31 02352923 ns15:EnglandWales 2024-08-01 2025-07-31 02352923 ns14:PoundSterling 2024-08-01 2025-07-31 02352923 ns10:Director1 2024-08-01 2025-07-31 02352923 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 02352923 ns10:SmallEntities 2024-08-01 2025-07-31 02352923 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 02352923 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 02352923 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 02352923 ns10:FullAccounts 2024-08-01 2025-07-31 02352923 ns10:Director2 2024-08-01 2025-07-31 02352923 ns10:Director3 2024-08-01 2025-07-31 02352923 ns10:Director4 2024-08-01 2025-07-31 02352923 ns10:Director5 2024-08-01 2025-07-31 02352923 ns10:Director6 2024-08-01 2025-07-31 02352923 ns10:RegisteredOffice 2024-08-01 2025-07-31 02352923 ns5:CurrentFinancialInstruments 2025-07-31 02352923 ns5:CurrentFinancialInstruments 2024-07-31 02352923 ns5:Non-currentFinancialInstruments 2025-07-31 02352923 ns5:Non-currentFinancialInstruments 2024-07-31 02352923 ns5:ShareCapital 2025-07-31 02352923 ns5:ShareCapital 2024-07-31 02352923 ns5:CapitalRedemptionReserve 2025-07-31 02352923 ns5:CapitalRedemptionReserve 2024-07-31 02352923 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 02352923 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 02352923 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-07-31 02352923 ns5:FurnitureFittings 2024-07-31 02352923 ns5:MotorVehicles 2024-07-31 02352923 ns5:ComputerEquipment 2024-07-31 02352923 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-08-01 2025-07-31 02352923 ns5:FurnitureFittings 2024-08-01 2025-07-31 02352923 ns5:MotorVehicles 2024-08-01 2025-07-31 02352923 ns5:ComputerEquipment 2024-08-01 2025-07-31 02352923 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-07-31 02352923 ns5:FurnitureFittings 2025-07-31 02352923 ns5:MotorVehicles 2025-07-31 02352923 ns5:ComputerEquipment 2025-07-31 02352923 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-07-31 02352923 ns5:FurnitureFittings 2024-07-31 02352923 ns5:MotorVehicles 2024-07-31 02352923 ns5:ComputerEquipment 2024-07-31 02352923 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 02352923 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31 02352923 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-07-31 02352923 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-07-31 02352923 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-07-31 02352923 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-07-31 02352923 ns5:Secured 2025-07-31 02352923 ns5:Secured 2024-07-31

REGISTERED NUMBER: 02352923 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 July 2025 |

| for |

| Rodgers Leask Limited |

| Rodgers Leask Limited (Registered number: 02352923) |

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Rodgers Leask Limited |

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | A W Leask

| P J Spencer

| K Harvey

| S J Friel

| K Toor

| H Morris

| REGISTERED OFFICE: | St James House

| St Mary's Wharf

| Mansfield Road

| Derby

| DE1 3TQ

| REGISTERED NUMBER: | 02352923 (England and Wales)

| ACCOUNTANTS: | Bates Weston LLP

| Chartered Accountants

| The Mills

| Canal Street

| Derby

| DE1 2RJ

| Rodgers Leask Limited (Registered number: 02352923) |

Balance Sheet

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 153,535 |  | 169,591 |  |

CURRENT ASSETS

Debtors | 5 | 3,353,741 |  | 2,548,782 |  |

Cash at bank and in hand | 167,788 |  | 163,490 |  |

3,521,529 |  | 2,712,272 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,298,632 |  | 1,744,263 |  |

NET CURRENT ASSETS | 1,222,897 |  | 968,009 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,376,432 |  | 1,137,600 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (2,651 | ) | (13,091 | ) |

PROVISIONS FOR LIABILITIES | (29,616 | ) | (33,796 | ) |

NET ASSETS | 1,344,165 |  | 1,090,713 |  |

CAPITAL AND RESERVES

Called up share capital | 80 |  | 80 |  |

Capital redemption reserve | 20 |  | 20 |  |

Retained earnings | 1,344,065 |  | 1,090,613 |  |

SHAREHOLDERS' FUNDS | 1,344,165 |  | 1,090,713 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

| Rodgers Leask Limited (Registered number: 02352923) |

Balance Sheet - continued

31 July 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 February 2026 and were signed on its behalf by:

P J Spencer - Director

| Rodgers Leask Limited (Registered number: 02352923) |

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Rodgers Leask 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.

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 the invoiced value of fees receivable as adjusted for accrued and deferred income, excluding value added tax, and includes amounts recoverable on contracts.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life, or if held under a finance lease, over the lease term, whichever is the shorter.

| Short leasehold |  | - 10% on cost |  |

| Fixtures and fittings |  | - 15% on reducing balance |  |

| Computer equipment |  | - 33% on cost |  |

| Motor Vehicles |  | - 25% on cost |  |

| Deferred tax

| Provision is made at current rates for taxation deferred in respect of all material timing differences.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Invoice discounting

| The debts discounted are included within trade debtors with the amount owed to the invoice discounting company being included within creditors.

| The discount charges and other fees are recognised within the profit and loss account as they accrue.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 110 (2024 - 107 ) .

| Rodgers Leask Limited (Registered number: 02352923) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Short |  | and |  | Motor |  | Computer |

| leasehold |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 August 2024 | 69,758 |  | 323,917 |  | 9,623 |  | 466,011 |  | 869,309 |  |

| Additions | - |  | 4,665 |  | - |  | 26,526 |  | 31,191 |  |

| At 31 July 2025 | 69,758 |  | 328,582 |  | 9,623 |  | 492,537 |  | 900,500 |  |

| DEPRECIATION

| At 1 August 2024 | 54,827 |  | 215,348 |  | 9,623 |  | 419,920 |  | 699,718 |  |

| Charge for year | 1,583 |  | 16,639 |  | - |  | 29,025 |  | 47,247 |  |

| At 31 July 2025 | 56,410 |  | 231,987 |  | 9,623 |  | 448,945 |  | 746,965 |  |

| NET BOOK VALUE

| At 31 July 2025 | 13,348 |  | 96,595 |  | - |  | 43,592 |  | 153,535 |  |

| At 31 July 2024 | 14,931 |  | 108,569 |  | - |  | 46,091 |  | 169,591 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 2,393,794 |  | 1,925,564 |  |

| Other debtors | 75,645 |  | 20,145 |  |

| Directors' loan accounts | 21 |  | 21 |  |

| Taxation recoverable | - |  | 62,088 |  |

| Prepayments and accrued income | 884,281 |  | 540,964 |  |

3,353,741 |  | 2,548,782 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 10,440 |  | 10,183 |  |

| Invoice discounting | 180,893 |  | 506,301 |  |

| Trade creditors | 760,002 |  | 241,898 |  |

| Tax | 110,884 |  | 5,090 |  |

| Other taxes and social security | 669,426 |  | 564,676 |  |

| Other creditors | 293,827 |  | 235,406 |  |

| Accruals and deferred income | 273,160 |  | 180,709 |  |

2,298,632 |  | 1,744,263 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 2,651 |  | 10,440 |  |

| Bank loans - 2-5 years | - |  | 2,651 |  |

2,651 |  | 13,091 |  |

| Rodgers Leask Limited (Registered number: 02352923) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

8. | LEASING AGREEMENTS

| The minimum lease payments on non-cancellable operating leases committed to be paid are £368,335 (2024 - £489,463).

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Invoice discounting | 180,893 |  | 506,301 |  |

| Debts are secured against the assets to which they relate.