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Registered number: 01689700 T. ROGERS & CO. (PACKERS) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
T. ROGERS & CO. (PACKERS) LIMITED REGISTERED NUMBER: 01689700 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 3,736 |  | 4,415
|  |  | 3,736 |  | 4,415
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 48,285 |  | 32,657 |
Cash at bank and in hand | 6 | 66,112 |  | 97,207 |
|  | 114,397 |  | 129,864 |
Creditors: amounts falling due within one year | 7 | (49,385) |  | (37,418) |
Net current assets |  |  | 65,012 |  | 92,446
Total assets less current liabilities |  |  | 68,748 |  | 96,861
Creditors: amounts falling due after more than one year | 8 |  | (2,667) |  | (10,667)
Net assets |  |  | 66,081 |  | 86,194
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 228,904 |  | 228,904
Profit and loss account |  |  | (162,823) |  | (142,710)
|  |  | 66,081 |  | 86,194
Page 1
T. ROGERS & CO. (PACKERS) LIMITED REGISTERED NUMBER: 01689700 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 June 2026.
R J Pepprell
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
T. ROGERS & CO. (PACKERS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
T. Rogers & Co. (Packers) Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is 1A Broughton Street, London, SW8 3QJ. The company specialises in shipping, forwarding and storage. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on the going concern basis. The parent company has provided the company with an undertaking that it will continue to support the company and will not seek to withdraw any funds from the company for the foreseeable future, which will enable it to meet its liabilities as they fall due. On this basis the director believes it remains appropriate to prepare the financial statements on the going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the year in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: • the amount of revenue can be measured reliably; • it is probable that the Company will receive the consideration due under the contract; and • the costs incurred and the costs to complete the contract can be measured reliably. Page 3
T. ROGERS & CO. (PACKERS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 15% reducing balance
|  |  |  | Furniture, fittings and equipment | - | 20% reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.8 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to the Statement of comprehensive income on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. Page 4
T. ROGERS & CO. (PACKERS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.9 | Finance costs
Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.10 | Borrowing costs
All borrowing costs are recognised in the Statement of comprehensive income in the year in which they are incurred.
| 2.11 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in the Statement of comprehensive income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.12 | Taxation
Tax is recognised in the Statement of comprehensive income except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
3. | Employees
The average monthly number of employees, including directors, during the year was 1 (2024 - 1). Page 5
T. ROGERS & CO. (PACKERS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Motor vehicles | Furniture, fittings and equipment | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 January 2025 | 12,100 | 7,906 | 20,006
| At 31 December 2025 | 12,100 | 7,906 | 20,006
| Depreciation |  |  |
| At 1 January 2025 | 8,019 | 7,572 | 15,591
| Charge for the year | 612 | 67 | 679
| At 31 December 2025 | 8,631 | 7,639 | 16,270
| Net book value |  |  |
| At 31 December 2025 | 3,469 | 267 | 3,736
| At 31 December 2024 | 4,081 | 334 | 4,415
Page 6
T. ROGERS & CO. (PACKERS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 23,101 | 7,539
| Amounts owed by group undertakings | 21,268 | 11,400
| Other debtors | - | 868
| Prepayments and accrued income | 3,916 | 12,850
|  | 48,285 | 32,657
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 66,112 | 97,207
|  | 66,112 | 97,207
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 8,000 | 8,000
| Trade creditors | 16,732 | 18,273
| Other taxation and social security | 8,526 | 5,087
| Accruals and deferred income | 16,127 | 6,058
|  | 49,385 | 37,418
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 2,667 | 10,667
|  | 2,667 | 10,667
Page 7
T. ROGERS & CO. (PACKERS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 8,000 | 8,000
| Amounts falling due 1-2 years |  |
| Bank loans | 2,667 | 8,000
| Amounts falling due 2-5 years |  |
| Bank loans | - | 2,667
|  | 10,667 | 18,667
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 228,904 Ordinary shares of £1 each | 228,904 | 228,904
11. | Contingent liabilities
The company has given counter indemnity to its bankers in respect of a guarantee for payment of sums due to the International Air Transport Association. The maximum potential liability under this guarantee amounts to £25,000 (2024 - £25,000).
12. | Pension commitments
The company operates a group personal pension scheme for its employees. The assets of the scheme are held separately from the company in an independently administered fund. The annual commitment under the scheme is for the contributions of £2,310 (2024 - £2,310). Page 8
T. ROGERS & CO. (PACKERS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
13. | Commitments under operating leases
| At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 15,000 | 3,121
| Later than 1 year and not later than 5 years | 17,500 | -
|  | 32,500 | 3,121
14. | Related party transactions
| The total balance owed by the parent company at year end was £21,268 (2024 - £11,400). At the year end the company was owed £Nil (2024 - £868) by the director.
15. | Ultimate parent undertaking and controlling party
The company is a wholly owned subsidiary of T. Rogers & Co. (Holdings) Limited. The ultimate controlling party is the director by virtue of his majority shareholding in the parent company.
Page 9