ROGAN PROPERTY SERVICES LIMITED


Directors	ROGAN, Sharon
	ROGAN, Steven


Registered Address	1 Whelpside
	Hensingham
	Whitehaven
	CA28 8XX


Registered Number	12919756 (England and Wales)

Statement of Financial Position
29 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	3		84,212		84,212
			84,212		84,212
Current assets
Debtors	4	153		153
Cash at bank and on hand		5,788		4,192
		5,941		4,345
Creditors amounts falling due within one year	5	(39,248)		(39,148)
Net current assets (liabilities)			(33,307)		(34,803)
Total assets less current liabilities			50,905		49,409
Creditors amounts falling due after one year	6		(61,206)		(61,206)
Net assets			(10,301)		(11,797)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(10,401)		(11,897)
Shareholders' funds			(10,301)		(11,797)

The company was entitled to exemption from audit for this reporting period 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.
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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 28 August 2026, and are signed on its behalf by:

ROGAN, Steven
Director
Registered Company No. 12919756

ROGAN PROPERTY SERVICES LIMITED

Notes to the Financial Statements
for the year ended 29 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Investment property
	Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Financial instruments
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Investment property


		£
	Fair value at 30 November 24	84,212
	At 29 November 25	84,212

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	53	53
Prepayments and accrued income	100	100
Total	153	153

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	38,491	38,385
Accrued liabilities and deferred income	757	763
Total	39,248	39,148

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	61,206	61,206
Total	61,206	61,206

7.	Related party transactions
	The company has received a loan from Rogan Drilling Services Limited, of which both Mr and Mrs Rogan are directors and shareholders. The balance on the loan at the year end was £38,491 (2024 - £38,385). This loan is interest free, unsecured, and repayable on demand.