L&A ROBERTS LTD

Company Registration Number:
09228409 (England and Wales)

Unaudited abridged accounts for the year ended 30 September 2021

Period of accounts

Start date: 01 October 2020

End date: 30 September 2021

L&A ROBERTS LTD

Contents of the Financial Statements

for the Period Ended 30 September 2021

Balance sheet
Notes

L&A ROBERTS LTD

Balance sheet

As at 30 September 2021


Notes

2021

2020


£

£
Fixed assets
Tangible assets: 3 564 751
Total fixed assets: 564 751
Current assets
Stocks: 237,500 310,000
Debtors:   1,450 8,436
Cash at bank and in hand: 147,978 149,953
Total current assets: 386,928 468,389
Creditors: amounts falling due within one year:   (394,190) (397,300)
Net current assets (liabilities): (7,262) 71,089
Total assets less current liabilities: (6,698) 71,840
Total net assets (liabilities): (6,698) 71,840
Capital and reserves
Called up share capital: 2 2
Profit and loss account: (6,700) 71,838
Shareholders funds: (6,698) 71,840

The notes form part of these financial statements

L&A ROBERTS LTD

Balance sheet statements

For the year ending 30 September 2021 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 12 September 2022
and signed on behalf of the board by:

Name: Andrew Roberts
Status: Director

The notes form part of these financial statements

L&A ROBERTS LTD

Notes to the Financial Statements

for the Period Ended 30 September 2021

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

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

Tangible fixed assets and depreciation policy

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% reducing balance

Valuation and information policy

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

L&A ROBERTS LTD

Notes to the Financial Statements

for the Period Ended 30 September 2021

2. Employees

2021 2020
Average number of employees during the period 10 8

L&A ROBERTS LTD

Notes to the Financial Statements

for the Period Ended 30 September 2021

3. Tangible Assets

Total
Cost £
At 01 October 2020 2,518
At 30 September 2021 2,518
Depreciation
At 01 October 2020 1,767
Charge for year 187
At 30 September 2021 1,954
Net book value
At 30 September 2021 564
At 30 September 2020 751