REGISTERED NUMBER: 00911939 (England and Wales)

Rogers, Coleridge & White Limited

Unaudited Financial Statements

for the Year Ended 28 February 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S J H Edwards

P Q Straus

Ms G L Garrett

Ms Z Waldie

Ms C Wilson

Mrs N Bell

S Copeland

Ms A N Fairweather

J Wood

Ms L Laluyaux

SECRETARY:

Mrs N Bell

REGISTERED OFFICE:

1 Bell Street

2nd Floor

London

NW1 5BY

REGISTERED NUMBER:

00911939 (England and Wales)

ACCOUNTANTS:

DSJ Partners (UK) Limited

2nd Floor

1 Bell Street

London

NW1 5BY

FIXED ASSETS

Tangible assets

4

49,965

48,695

Investments

5

1

450,000

49,966

498,695

CURRENT ASSETS

Debtors

6

1,228,337

523,363

Cash at bank and in hand

3,164,997

4,496,614

4,393,334

5,019,977

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

7

(2,429,786

)

(3,123,151

)

NET CURRENT ASSETS

1,963,548

1,896,826

TOTAL ASSETS LESS CURRENT LIABILITIES

2,013,514

2,395,521

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

8

(172,343

)

(283,873

)

PROVISIONS FOR LIABILITIES

(12,428

)

(12,097

)

NET ASSETS

1,828,743

2,099,551

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,828,643

2,099,451

SHAREHOLDERS' FUNDS

1,828,743

2,099,551

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 24 June 2026 and were signed on its behalf by:

P Q Straus - Director

1.	STATUTORY INFORMATION

Rogers, Coleridge & White 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.

Preparation of consolidated financial statements

The financial statements contain information about Rogers, Coleridge & White Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover represents commission on royalties and fees received. Commission is recognised when royalties and fees are received from publishers on behalf of authors.

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% on reducing balance

Computer equipment

-

15% on reducing balance

Investments in subsidiaries

Fixed asset investments are stated at cost less any provision for impairment.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

Employer contributions to defined contribution schemes are charged to the income statement in the period in which they are accrued. The assets of the scheme are held separately from the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2025 - 31 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 March 2025

242,970

100,722

343,692

Additions

5,895

4,193

10,088

At 28 February 2026

248,865

104,915

353,780

DEPRECIATION

At 1 March 2025

228,074

66,923

294,997

Charge for year

3,119

5,699

8,818

At 28 February 2026

231,193

72,622

303,815

NET BOOK VALUE

At 28 February 2026

17,672

32,293

49,965

At 28 February 2025

14,896

33,799

48,695

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 March 2025

450,000

Impairments

(449,999

)

At 28 February 2026

1

NET BOOK VALUE

At 28 February 2026

1

At 28 February 2025

450,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

416,064

475,804

Other debtors

70,127

47,559

Amounts owed from group under takings

742,146

-

1,228,337

523,363

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

806,119

832,939

Corporation tax

192,609

282,724

Social security and other taxes

170,576

403,532

Other creditors

1,260,482

1,603,956

2,429,786

3,123,151

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

172,343

283,873

9.	RELATED PARTY DISCLOSURES

At the year end, the company owed to Rogers, Coleridge & White (Holdings) Ltd, a company under common control of board of directors and shareholders, £606,119 (2025: £606,119).

During the year, the company has been charged rent of £32,500 (2025: £10,000) by Rogers Coleridge & White (Property) Limited, a company under common control of board of directors and shareholders. At the year end, the amount due from Rogers Coleridge & White (Property) Limited was £742,146 (2025: amount owing to Rogers Coleridge & White (Property) Limited £26,820).

At the year end, the company owed the parent company, Rogers Coleridge & White (OpCo) Limited, £200,000 (2025: £200,000).

10.	CLIENT FUNDS

The company holds funds on behalf of clients in the ordinary course of business.These funds are held in separately designated bank accounts which do not form part of these financial statements. At 28 February 2026 the balance of funds held on behalf of clients amounted to £1,654,017 (2025: £599,252).

11.	ULTIMATE PARENT COMPANY

Rogers Coleridge & White (Opco) Limited which is registered in England and Wales, is regarded by the directors as being the company's ultimate parent company.