GA Robertson Holdings Ltd
Registered number: 08797790
Statement of Financial Position
as at 30 April 2023
Notes 2023 2022
£ £
Fixed assets
Financial assets 400,000 400,000
Current assets
Debtors 3 100 100
Cash at bank and in hand 70 20
170 120
Creditors: amounts falling due within one year 4 (15,410) (14,436)
Net current liabilities (15,240) (14,316)
Total assets less current liabilities 384,760 385,684
Creditors: amounts falling due after more than one year 5 (61,270) (61,270)
Net assets 323,490 324,414
Capital and reserves
Called up share capital 100 100
Profit and loss account 323,390 324,314
Shareholder's funds 323,490 324,414
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
G A Robertson
Director
Approved by the board on 5 October 2023
GA Robertson Holdings Ltd
Notes to the Accounts
for the year ended 30 April 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.
Investments
Investments in subsidiaries are measured at cost less any accumulated impairment losses. Impairment losses are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction 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.
Creditors
Short term creditors are measured at transaction 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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees and directors 2023 2022
Number Number
Average number of directors and persons employed by the company 1 1
3 Debtors 2023 2022
£ £
Other debtors 100 100
4 Creditors: amounts falling due within one year 2023 2022
£ £
Accruals 858 858
Other creditors 14,552 13,578
15,410 14,436
5 Creditors: amounts falling due after one year 2023 2022
£ £
Other creditors 61,270 61,270
6 Other information
GA Robertson Holdings Ltd is a private company limited by shares and incorporated in England. Its registered office is:
269 Farnborough Road
Farnborough
Hampshire
GU14 7LY
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