M&N RODGERS & SONS LIMITED

Company Registration Number:
04546570 (England and Wales)

Unaudited abridged accounts for the year ended 30 September 2025

Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

M&N RODGERS & SONS LIMITED

Contents of the Financial Statements

for the Period Ended 30 September 2025

Balance sheet
Notes

M&N RODGERS & SONS LIMITED

Balance sheet

As at 30 September 2025


Notes
2025
2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 1,003,203 829,270
Investments:   0 0
Total fixed assets: 1,003,203 829,270
Current assets
Stocks: 0 0
Debtors:   0 0
Cash at bank and in hand: 24,713 5,649
Total current assets: 24,713 5,649
Creditors: amounts falling due within one year:   (144,211) (197,288)
Net current assets (liabilities): (119,498) (191,639)
Total assets less current liabilities: 883,705 637,631
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Total net assets (liabilities): 883,705 637,631
Capital and reserves
Called up share capital: 100 100
Revaluation reserve:4355,967180,967
Profit and loss account: 527,638 456,564
Shareholders funds: 883,705 637,631

The notes form part of these financial statements

M&N RODGERS & SONS LIMITED

Balance sheet statements

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 26 March 2026
and signed on behalf of the board by:

Name: M A Rodgers
Status: Director

The notes form part of these financial statements

M&N RODGERS & SONS LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Tangible fixed assets and depreciation policy

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery etc - 25% on reducing balance. Land and buildings are not currently being depreciated due to the recent development work on the site. A policy of revaluation of land and buildings is adopted. Revaluation gains are taken to the statement of recognised gains and losses. Revaluation losses caused by a clear consumption of economic benefits are recognised in the profit and loss account.

M&N RODGERS & SONS LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

2. Employees

2025 2024
Average number of employees during the period 2 2

M&N RODGERS & SONS LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

3. Tangible Assets

Total
Cost £
At 01 October 2024 838,785
Additions 0
Disposals 0
Revaluations 175,000
At 30 September 2025 1,013,785
Depreciation
At 01 October 2024 9,515
Charge for year 1,067
At 30 September 2025 10,582
Net book value
At 30 September 2025 1,003,203
At 30 September 2024 829,270

Freehold land and building were valued on an open market basis on 1 August 2024 by McBeath Beanland Ltd, surveyors. The directors consider that this valuation remains appropriate at the balance sheet date.

M&N RODGERS & SONS LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

4. Revaluation reserve

2025
£
Balance at 01 October 2024 180,967
Surplus or deficit after revaluation 175,000
Balance at 30 September 2025 355,967