Registration number: 09785788

Rogers Wholesale Foods Limited

Contents

Company Information	1
Directors' Report	2
Accountants' Report	3
Balance Sheet	4 to 5
Notes to the Unaudited Financial Statements	6 to 11

Rogers Wholesale Foods Limited

Company Information

Directors

Mr M A Sedgwick Mr M King

Company secretary

Mr M Hayton

Registered office

Unit 32-33 Chalwyn Industrial Estate St Clements Road Poole Dorset BH12 4PE

Accountants

Lines & Company Ltd 124 River Way Christchurch Dorset BH23 2QT

Rogers Wholesale Foods Limited

Directors' Report for the Year Ended 30 September 2025

The directors present their report and the financial statements for the year ended 30 September 2025.

Directors of the company

The directors who held office during the year were as follows:

Mr M A Sedgwick

Mr R Hayton (ceased 5 February 2026)

Mr M King

Principal activity

The principal activity of the company during the year continued to be wholesale of foodstuffs

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the Board on 12 May 2026 and signed on its behalf by:

Mr M A Sedgwick Director

Mr M King Director

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Rogers Wholesale Foods Limited
for the Year Ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Rogers Wholesale Foods Limited for the year ended 30 September 2025 as set out on pages 4 to 11 from the company's accounting records and from information and explanations you have given us.

We have carried out this engagement in accordance with technical guidance issued by the Institute of Chartered Accountants in England and Wales (ICAEW) and have complied with the ethical guidance laid down by the Institute.

This report is made solely to the Board of Directors of Rogers Wholesale Foods Limited, as a body, in accordance with the terms of our engagement letter dated 21 February 2019. Our work has been undertaken solely to prepare for your approval the accounts of Rogers Wholesale Foods Limited and state those matters that we have agreed to state to the Board of Directors of Rogers Wholesale Foods Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rogers Wholesale Foods Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Rogers Wholesale Foods Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Rogers Wholesale Foods Limited. You consider that Rogers Wholesale Foods Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Rogers Wholesale Foods Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Lines & Company Ltd
124 River Way
Christchurch
Dorset
BH23 2QT

19 May 2026

Rogers Wholesale Foods Limited

(Registration number: 09785788)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	71,620	83,052
Current assets
Stocks		828,653	578,883
Debtors	5	357,285	285,968
Cash at bank and in hand		987,604	942,364
		2,173,542	1,807,215
Creditors: Amounts falling due within one year	6	(431,210)	(450,301)
Net current assets		1,742,332	1,356,914
Total assets less current liabilities		1,813,952	1,439,966
Creditors: Amounts falling due after more than one year	6	-	(9,000)
Provisions for liabilities		(424,329)	(122,072)
Net assets		1,389,623	1,308,894
Capital and reserves
Called up share capital	7	100	100
Retained earnings		1,389,523	1,308,794
Shareholders' funds		1,389,623	1,308,894

Rogers Wholesale Foods Limited

(Registration number: 09785788)
Balance Sheet as at 30 September 2025

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Approved and authorised by the Board on 12 May 2026 and signed on its behalf by:
 

Mr M A Sedgwick Director

Mr M King Director

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Rogers Wholesale Foods Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 32-33 Chalwyn Industrial Estate
St Clements Road
Poole
Dorset
BH12 4PE
England

These financial statements were authorised for issue by the Board on 12 May 2026.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared under the historical cost convention.

Revenue recognition

Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

Depreciation

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

Asset class	Depreciation method and rate
Furniture, fittings and equipment	15% reducing balance
Motor vehicles	25% reducing balance
Other tangible assets	25% reducing balance

Stocks

Stock is valued at the lower of cost and net realisable value.

Rogers Wholesale Foods Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Provisions

Provision is made for estimated dilapidations including reinstatement costs where there is an obligation to restore premises to their original condition upon vacating them under the terms of the lease. The value is determined where a reliable estimate can be made of the amount of the obligation.

Leases

Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability.

The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

Rentals paid under operating leases are charged to income on a straight line basis over the lease term.

Defined contribution pension obligation

The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in profit and loss account when due.

Rogers Wholesale Foods Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Financial instruments

Classification

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102, in full, to all of its financial instruments.

Financial instruments are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and financial liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at the transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from group companies and related parties that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
 

Rogers Wholesale Foods Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 35 (2024 - 42).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 October 2024	50,064	45,636	109,313	205,013
Additions	1,288	-	1,250	2,538
At 30 September 2025	51,352	45,636	110,563	207,551
Depreciation
At 1 October 2024	27,660	33,073	61,228	121,961
Charge for the year	3,554	3,016	7,400	13,970
At 30 September 2025	31,214	36,089	68,628	135,931
Carrying amount
At 30 September 2025	20,138	9,547	41,935	71,620
At 30 September 2024	22,404	12,563	48,085	83,052

Rogers Wholesale Foods Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

5

Debtors

Current	2025 £	2024 £
Trade debtors	3,488	6,348
Prepayments	160,587	162,469
Other debtors	193,210	117,151
	357,285	285,968

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	-	3,038
Trade creditors		125,574	142,116
Taxation and social security		136,699	163,302
Accruals and deferred income		57,914	136,157
Other creditors		111,023	5,688
		431,210	450,301

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	-	9,000

Rogers Wholesale Foods Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	-	9,000

Current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	-	3,038

9	Obligations under leases and hire purchase contracts

Finance leases

The total of future minimum lease payments is as follows:

	2025 £	2024 £
Not later than one year	-	3,038
Later than one year and not later than five years	-	9,000
	-	12,038

Operating leases

The total of future minimum lease payments is as follows:

	2025 £	2024 £
Not later than one year	559,325	494,280
Later than one year and not later than five years	1,559,186	1,046,000
Later than five years	-	446,500
	2,118,511	1,986,780

The amount of non-cancellable operating lease payments recognised as an expense during the year was £395,999 (2024 - £502,024).