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Unaudited Financial Statements for the Year Ended 28 February 2023

for

Stewart Robb Plant Limited

Stewart Robb Plant Limited (Registered number: SC261751)






Contents of the Financial Statements
for the Year Ended 28 February 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Stewart Robb Plant Limited

Company Information
for the Year Ended 28 February 2023







DIRECTOR: S Robb





REGISTERED OFFICE: 2 Melville Street
Falkirk
FK1 1HZ





REGISTERED NUMBER: SC261751 (Scotland)





ACCOUNTANTS: Ian Macfarlane Limited
Chartered Accountants
2 Melville Street
Falkirk
FK1 1HZ

Stewart Robb Plant Limited (Registered number: SC261751)

Balance Sheet
28 February 2023

28.2.23 28.2.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 145,309 128,503

CURRENT ASSETS
Stocks 25,990 22,000
Debtors 5 3,957 7,756
Cash at bank 47,072 46,100
77,019 75,856
CREDITORS
Amounts falling due within one year 6 92,043 77,283
NET CURRENT LIABILITIES (15,024 ) (1,427 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

130,285

127,076

CREDITORS
Amounts falling due after more than one year 7 42,607 25,556
NET ASSETS 87,678 101,520

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 87,676 101,518
SHAREHOLDERS' FUNDS 87,678 101,520

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Stewart Robb Plant Limited (Registered number: SC261751)

Balance Sheet - continued
28 February 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 September 2023 and were signed by:





S Robb - Director


Stewart Robb Plant Limited (Registered number: SC261751)

Notes to the Financial Statements
for the Year Ended 28 February 2023

1. STATUTORY INFORMATION

Stewart Robb Plant Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance and 10% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

Stewart Robb Plant Limited (Registered number: SC261751)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2022 412,960
Additions 66,350
At 28 February 2023 479,310
DEPRECIATION
At 1 March 2022 284,457
Charge for year 49,544
At 28 February 2023 334,001
NET BOOK VALUE
At 28 February 2023 145,309
At 28 February 2022 128,503

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 March 2022 90,650
Additions 61,900
Transfer to ownership (46,400 )
At 28 February 2023 106,150
DEPRECIATION
At 1 March 2022 33,582
Charge for year 23,771
Transfer to ownership (22,519 )
At 28 February 2023 34,834
NET BOOK VALUE
At 28 February 2023 71,316
At 28 February 2022 57,068

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Other debtors 3,957 7,756

Stewart Robb Plant Limited (Registered number: SC261751)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Hire purchase contracts 32,233 21,021
Taxation and social security (282 ) 58
Other creditors 60,092 56,204
92,043 77,283

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
28.2.23 28.2.22
£    £   
Hire purchase contracts 42,607 25,556

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 28.2.23 28.2.22
value: £    £   
100 Ordinary £1 2 2