REGISTERED NUMBER: 07755244 (England and Wales)

Financial Statements for the Year Ended 31 August 2025

for

C Rodger Electrical Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C J Rodger

Mrs A Rodger

REGISTERED OFFICE:

Bank House

Southwick Square

Southwick

West Sussex

BN42 4FN

REGISTERED NUMBER:

07755244 (England and Wales)

ACCOUNTANT:

P.A. Scammell

Accountant

Bank House

Southwick Square

Southwick

West Sussex

BN42 4FN

FIXED ASSETS

Tangible assets

4

37,660

6,857

CURRENT ASSETS

Stocks

7,928

13,204

Debtors

5

12,434

20,822

Investments

6

7,704

2,882

Cash at bank

10,488

7,850

38,554

44,758

CREDITORS

Amounts falling due within one year

7

46,682

42,317

NET CURRENT (LIABILITIES)/ASSETS

(8,128

)

2,441

TOTAL ASSETS LESS CURRENT LIABILITIES

29,532

9,298

CREDITORS

Amounts falling due after more than one year

8

18,608

8,333

NET ASSETS

10,924

965

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

10,824

865

SHAREHOLDERS' FUNDS

10,924

965

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

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

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 Board of Directors and authorised for issue on 2 June 2026 and were signed on its behalf by:

C J Rodger - Director

1.	STATUTORY INFORMATION

C Rodger Electrical Ltd 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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Plant and machinery etc

-

33% on cost, 25% on cost and 25% on reducing balance

Stocks

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 items.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

52,407

Additions

41,248

Disposals

(25,030

)

At 31 August 2025

68,625

DEPRECIATION

At 1 September 2024

45,550

Charge for year

9,316

Eliminated on disposal

(23,901

)

At 31 August 2025

30,965

NET BOOK VALUE

At 31 August 2025

37,660

At 31 August 2024

6,857

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

Additions

33,073

At 31 August 2025

33,073

DEPRECIATION

Charge for year

5,513

At 31 August 2025

5,513

NET BOOK VALUE

At 31 August 2025

27,560

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

10,102

14,971

Other debtors

2,332

5,851

12,434

20,822

6.	CURRENT ASSET INVESTMENTS

31.8.25

31.8.24

£

£

Unlisted investments

7,704

2,882

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

8,333

10,000

Hire purchase contracts

7,700

-

Trade creditors

7,227

8,004

Taxation and social security

17,259

21,009

Other creditors

6,163

3,304

46,682

42,317

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

-

8,333

Hire purchase contracts

18,608

-

18,608

8,333

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

C J Rodger

Balance outstanding at start of year

3,754

9,714

Amounts advanced

-

3,754

Amounts repaid

(3,754

)

(9,714

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

3,754