2021-01-012021-12-312021-12-31false10511710HALDANE ROBERTSON LTD2022-03-1863990iso4217:GBPxbrli:pure105117102021-01-01105117102021-12-31105117102021-01-012021-12-31105117102020-01-01105117102020-12-31105117102020-01-012020-12-3110511710bus:SmallEntities2021-01-012021-12-3110511710bus:AuditExempt-NoAccountantsReport2021-01-012021-12-3110511710bus:AbridgedAccounts2021-01-012021-12-3110511710bus:PrivateLimitedCompanyLtd2021-01-012021-12-3110511710core:WithinOneYear2021-12-3110511710core:AfterOneYear2021-12-3110511710core:WithinOneYear2020-12-3110511710core:AfterOneYear2020-12-3110511710core:ShareCapital2021-12-3110511710core:SharePremium2021-12-3110511710core:RevaluationReserve2021-12-3110511710core:OtherReservesSubtotal2021-12-3110511710core:RetainedEarningsAccumulatedLosses2021-12-3110511710core:ShareCapital2020-12-3110511710core:SharePremium2020-12-3110511710core:RevaluationReserve2020-12-3110511710core:OtherReservesSubtotal2020-12-3110511710core:RetainedEarningsAccumulatedLosses2020-12-3110511710core:LandBuildings2021-12-3110511710core:PlantMachinery2021-12-3110511710core:Vehicles2021-12-3110511710core:FurnitureFittings2021-12-3110511710core:OfficeEquipment2021-12-3110511710core:NetGoodwill2021-12-3110511710core:IntangibleAssetsOtherThanGoodwill2021-12-3110511710core:ListedExchangeTraded2021-12-3110511710core:UnlistedNon-exchangeTraded2021-12-3110511710core:LandBuildings2020-12-3110511710core:PlantMachinery2020-12-3110511710core:Vehicles2020-12-3110511710core:FurnitureFittings2020-12-3110511710core:OfficeEquipment2020-12-3110511710core:NetGoodwill2020-12-3110511710core:IntangibleAssetsOtherThanGoodwill2020-12-3110511710core:ListedExchangeTraded2020-12-3110511710core:UnlistedNon-exchangeTraded2020-12-3110511710core:LandBuildings2021-01-012021-12-3110511710core:PlantMachinery2021-01-012021-12-3110511710core:Vehicles2021-01-012021-12-3110511710core:FurnitureFittings2021-01-012021-12-3110511710core:OfficeEquipment2021-01-012021-12-3110511710core:NetGoodwill2021-01-012021-12-3110511710core:IntangibleAssetsOtherThanGoodwill2021-01-012021-12-3110511710core:ListedExchangeTraded2021-01-012021-12-3110511710core:UnlistedNon-exchangeTraded2021-01-012021-12-3110511710core:MoreThanFiveYears2021-01-012021-12-3110511710core:Non-currentFinancialInstruments2021-12-3110511710core:Non-currentFinancialInstruments2020-12-3110511710dpl:CostSales2021-01-012021-12-3110511710dpl:DistributionCosts2021-01-012021-12-3110511710dpl:AdministrativeExpenses2021-01-012021-12-3110511710core:LandBuildings2021-01-012021-12-3110511710core:PlantMachinery2021-01-012021-12-3110511710core:Vehicles2021-01-012021-12-3110511710core:FurnitureFittings2021-01-012021-12-3110511710core:OfficeEquipment2021-01-012021-12-3110511710core:NetGoodwill2021-01-012021-12-3110511710core:IntangibleAssetsOtherThanGoodwill2021-01-012021-12-3110511710dpl:GroupUndertakings2021-01-012021-12-3110511710dpl:ParticipatingInterests2021-01-012021-12-3110511710dpl:GroupUndertakingscore:ListedExchangeTraded2021-01-012021-12-3110511710core:ListedExchangeTraded2021-01-012021-12-3110511710dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-01-012021-12-3110511710core:UnlistedNon-exchangeTraded2021-01-012021-12-3110511710dpl:CostSales2020-01-012020-12-3110511710dpl:DistributionCosts2020-01-012020-12-3110511710dpl:AdministrativeExpenses2020-01-012020-12-3110511710core:LandBuildings2020-01-012020-12-3110511710core:PlantMachinery2020-01-012020-12-3110511710core:Vehicles2020-01-012020-12-3110511710core:FurnitureFittings2020-01-012020-12-3110511710core:OfficeEquipment2020-01-012020-12-3110511710core:NetGoodwill2020-01-012020-12-3110511710core:IntangibleAssetsOtherThanGoodwill2020-01-012020-12-3110511710dpl:GroupUndertakings2020-01-012020-12-3110511710dpl:ParticipatingInterests2020-01-012020-12-3110511710dpl:GroupUndertakingscore:ListedExchangeTraded2020-01-012020-12-3110511710core:ListedExchangeTraded2020-01-012020-12-3110511710dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2020-01-012020-12-3110511710core:UnlistedNon-exchangeTraded2020-01-012020-12-3110511710core:NetGoodwill2021-12-3110511710core:IntangibleAssetsOtherThanGoodwill2021-12-3110511710core:LandBuildings2021-12-3110511710core:PlantMachinery2021-12-3110511710core:Vehicles2021-12-3110511710core:FurnitureFittings2021-12-3110511710core:OfficeEquipment2021-12-3110511710core:AfterOneYear2021-12-3110511710core:WithinOneYear2021-12-3110511710core:ListedExchangeTraded2021-12-3110511710core:UnlistedNon-exchangeTraded2021-12-3110511710core:ShareCapital2021-12-3110511710core:SharePremium2021-12-3110511710core:RevaluationReserve2021-12-3110511710core:OtherReservesSubtotal2021-12-3110511710core:RetainedEarningsAccumulatedLosses2021-12-3110511710core:NetGoodwill2020-12-3110511710core:IntangibleAssetsOtherThanGoodwill2020-12-3110511710core:LandBuildings2020-12-3110511710core:PlantMachinery2020-12-3110511710core:Vehicles2020-12-3110511710core:FurnitureFittings2020-12-3110511710core:OfficeEquipment2020-12-3110511710core:AfterOneYear2020-12-3110511710core:WithinOneYear2020-12-3110511710core:Liste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HALDANE ROBERTSON LTD

Registered Number
10511710
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2021

HALDANE ROBERTSON LTD
Company Information
for the year from 1 January 2021 to 31 December 2021

Directors

ROBERTSON, Neil Bruce

Registered Address

C/O Digi Accountancy Office 312b
82 King Street
Manchester
M2 4WQ

Registered Number

10511710 (England and Wales)
HALDANE ROBERTSON LTD
Balance Sheet as at
31 December 2021

Notes

2021

2020

£

£

£

£

Fixed assets
Tangible assets62,201917
2,201917
Current assets
Debtors7504,330114,709
Cash at bank and on hand134,10315,882
638,433130,591
Creditors amounts falling due within one year8(597,802)(131,351)
Net current assets (liabilities)40,631(760)
Total assets less current liabilities42,832157
Creditors amounts falling due after one year9(42,144)-
Net assets688157
Capital and reserves
Called up share capital1111
Profit and loss account677146
Shareholders' funds688157
The financial statements were approved and authorised for issue by the Director on 18 March 2022, and are signed on its behalf by:
ROBERTSON, Neil Bruce
Director
Registered Company No. 10511710
HALDANE ROBERTSON LTD
Notes to the Financial Statements
for the year ended 31 December 2021

1.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.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment4
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
4.Critical estimates and judgements
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. There have been no judgements, estimates or assumptions made in the preparation of these financial statements.
5.Employee information

20212020
Average number of employees during the year11
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 January 211,666
Additions2,269
At 31 December 213,935
Depreciation and impairment
At 01 January 21750
Charge for year984
At 31 December 211,733
Net book value
At 31 December 212,201
At 31 December 20917
7.Debtors

2021

2020

££
Trade debtors / trade receivables299,892-
Other debtors180,143114,709
Prepayments and accrued income24,295-
Total504,330114,709
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.
8.Creditors within one year

2021

2020

££
Bank borrowings and overdrafts4,78549,626
Taxation and social security159,55681,725
Accrued liabilities and deferred income433,461-
Total597,802131,351
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.
9.Creditors after one year

2021

2020

££
Bank borrowings and overdrafts42,144-
Total42,144-
The long term loan of £42,144 (2020: £49,626) is a Bounce Back Loan, at an interest rate of 2.5%. The loan will be repaid until April 2030.