Rogate Construction Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13829588

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		21,936		15,729

			21,936		15,729
CURRENT ASSETS
Debtors	5	34,837		32,161
Cash at bank and in hand		15,056		25,837

		49,893		57,998
Creditors: Amounts Falling Due Within One Year	6	(103,676 )		(78,717 )

NET CURRENT ASSETS (LIABILITIES)			(53,783 )		(20,719 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(31,847 )		(4,990 )

Creditors: Amounts Falling Due After More Than One Year	7		(6,255 )		-

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(4,168 )		(2,385 )

NET LIABILITIES			(42,270 )		(7,375 )

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			(42,271 )		(7,376 )

SHAREHOLDERS' FUNDS			(42,270)		(7,375)

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Rogate Construction Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr L Morge

Director

02/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Rogate Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13829588 . The registered office is 3 Johnsons Barns, Waterworks Road, Petersfield, Hampshire, GU32 2BY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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 is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% straight line
Motor Vehicles	25% reducing balance
Computer Equipment	25% straight line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Rogate Construction Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 1)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	2,471	15,385	1,364	19,220
Additions	241	11,458	713	12,412

As at 31 January 2026	2,712	26,843	2,077	31,632

Depreciation
As at 1 February 2025	323	2,830	338	3,491
Provided during the period	531	5,170	504	6,205

As at 31 January 2026	854	8,000	842	9,696

Net Book Value
As at 31 January 2026	1,858	18,843	1,235	21,936

As at 1 February 2025	2,148	12,555	1,026	15,729

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	20,448	22,362
Other debtors	14,389	9,799

	34,837	32,161

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	41,437	21,383
Bank loans and overdrafts	4,024	6,500
Other creditors	13,956	19,670
Taxation and social security	44,259	31,164

	103,676	78,717

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	6,255	-

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Rogate Construction Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Deferred Taxation

The provision for deferred tax has been calculated at the effective rate of 19% (2023: 19%). The deferred tax provision is expected to reverse over a number of years as accelerated capital allowances reduce.

	2026	2025
	£	£
Other timing differences	4,168	2,385

9. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 February 2025	2,385	2,385
Additions	1,783	1,783

Balance at 31 January 2026	4,168	4,168

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	2,700	-

	2,700	-

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