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Registered number: 05360092
Roger Holme Foods Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2025
William Dann & Co
Chartered Accountants
30 Norwich Street
Dereham
Norfolk
NR19 1BX
Roger Holme Foods Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—6

Page 1
Roger Holme Foods Ltd
Abridged Balance Sheet
As At 30 September 2025
Abridged Balance Sheet
Registered number: 05360092

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 22,931 |  | 28,656
Tangible Assets | 5 |  | 159,514 |  | 157,510
Investments | 6 |  | 160,841 |  | 139,236
|  |  | 343,286 |  | 325,402
CURRENT ASSETS
Stocks |  | 42,375 |  | 36,297 |
Debtors | 7 | 221,039 |  | 209,077 |
Cash at bank and in hand |  | 203,927 |  | 174,712 |
|  | 467,341 |  | 420,086 |
Creditors: Amounts Falling Due Within One Year |  | (212,014 ) |  | (181,811 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 255,327 |  | 238,275
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 598,613 |  | 563,677
Creditors: Amounts Falling Due After More Than One Year |  |  | (8,333 ) |  | (18,333 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (36,587 ) |  | (32,845 )
NET ASSETS |  |  | 553,693 |  | 512,499
CAPITAL AND RESERVES
Called up share capital | 8 |  | 120 |  | 120
Profit and Loss Account |  |  | 553,573 |  | 512,379
SHAREHOLDERS' FUNDS |  |  | 553,693 |  | 512,499

Page 1
Page 2
Roger Holme Foods Ltd
Abridged Balance Sheet (continued)
As At 30 September 2025
For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Richard Holme Director
28/05/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Roger Holme Foods Ltd
Notes to the Abridged Financial Statements
For The Year Ended 30 September 2025
Notes to the Abridged Financial Statements
1. General Information
Roger Holme Foods Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05360092 . The registered office is 30-32 Norwich Street, Dereham, Norfolk, NR19 1BX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are software rights. It is amortised to profit and loss account over its estimated economic life of 4 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 10% Straight line
Plant & Machinery | 12.5% Reducing balance
Motor Vehicles | 15% Reducing balance
Fixtures & Fittings | 12.5% Reducing balance

2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
Roger Holme Foods Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
2.7. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 9)
9 9
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 October 2024 | 110,900
As at 30 September 2025 | 110,900
Amortisation
As at 1 October 2024 | 82,244
Provided during the period | 5,725
As at 30 September 2025 | 87,969
Net Book Value
As at 30 September 2025 | 22,931
As at 1 October 2024 | 28,656

Page 4
Page 5
Roger Holme Foods Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 October 2024 | 322,118
Additions | 35,832
Disposals | (45,595 )
As at 30 September 2025 | 312,355
Depreciation
As at 1 October 2024 | 164,608
Provided during the period | 22,048
Disposals | (33,815 )
As at 30 September 2025 | 152,841
Net Book Value
As at 30 September 2025 | 159,514
As at 1 October 2024 | 157,510

6. Investments

| Total
--- | ---
| £
Cost
As at 1 October 2024 | 139,236
Additions | 9,996
Revaluations | 11,609
As at 30 September 2025 | 160,841
Provision
As at 1 October 2024 | -
As at 30 September 2025 | -
Net Book Value
As at 30 September 2025 | 160,841
As at 1 October 2024 | 139,236

Page 5
Page 6
Roger Holme Foods Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due after more than one year
Other debtors: R.G. Holme | 30 |  | 1,023
Other debtors: Mrs J.S. Holme | 7 |  | 7
| 37 |  | 1,030

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 120 |  | 120

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Richard Holme | 14,522 | - | 9,505 | - | 5,017

The above loan is unsecured, interest free and repayable on demand.
Page 6