Roger Casey Associates Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05443224 (England and Wales)

ROGER CASEY ASSOCIATES LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

P W J Lawrence

A D S Williams

E Z J Powell

REGISTERED OFFICE:

45 High Street

Haverfordwest

Pembrokeshire

SA61 2BP

REGISTERED NUMBER:

05443224 (England and Wales)

ACCOUNTANTS:

Bevan Buckland Ltd

Chartered Accountants

45 High Street

Haverfordwest

Pembrokeshire

SA61 2BP

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

8,540

7,563

8,540

7,563

CURRENT ASSETS

Stocks

55,000

50,000

Debtors

6

173,646

191,288

Cash at bank and in hand

86,200

130,361

314,846

371,649

CREDITORS

Amounts falling due within one year

7

73,678

70,922

NET CURRENT ASSETS

241,168

300,727

TOTAL ASSETS LESS CURRENT
LIABILITIES

249,708

308,290

PROVISIONS FOR LIABILITIES

-

1,370

NET ASSETS

249,708

306,920

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

249,608

306,820

SHAREHOLDERS' FUNDS

249,708

306,920

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 6 July 2026 and were signed on its behalf by:

P W J Lawrence - Director

A D S Williams - Director

E Z J Powell - Director

1.	STATUTORY INFORMATION

Roger Casey Associates Limited 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% reducing balance

Computer equipment

-

25% straight line

Work in progress

Work in progress represents contracts that have been completed, but not invoiced at the year end and includes profits earned.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

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 14 (2025 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

145,000

AMORTISATION

At 1 April 2025

and 31 March 2026

145,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 April 2025

35,457

88,521

123,978

Additions

-

4,850

At 31 March 2026

35,457

93,371

128,828

DEPRECIATION

At 1 April 2025

32,401

84,014

116,415

Charge for year

455

3,418

3,873

At 31 March 2026

32,856

87,432

120,288

NET BOOK VALUE

At 31 March 2026

2,601

5,939

8,540

At 31 March 2025

3,056

4,507

7,563

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

155,527

175,157

Other debtors

18,119

16,131

173,646

191,288

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

14,358

5,322

Taxation and social security

55,107

61,443

Other creditors

4,213

4,157

73,678

70,922

8.	RELATED PARTY DISCLOSURES

On the 2nd of May 2023, the shares of the company were transferred from the directors to an Employee Ownership Trust (EOT).

Rent of £7,800 (2025 £9,750) was paid to Mr R Casey & Mrs A Casey in the year for the rental of 6 Mansel Street Carmarthen.

During the year the directors made funds available to the company to assist with the provision of working capital. The loan was interest free, unsecured and repayable on demand. The amount outstanding at the balance sheet date was £936 (2025 £936).

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Roger Casey Associates Limited for the year ended 31 March 2026 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

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

It is your duty to ensure that Roger Casey Associates Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Roger Casey Associates Limited. You consider that Roger Casey Associates 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 financial statements of Roger Casey Associates 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 financial statements.

Bevan Buckland Ltd

Chartered Accountants

45 High Street

Haverfordwest

Pembrokeshire

SA61 2BP

Date: .............................................