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Registration number: 05154926

Roberts Building Consultants Ltd

Annual Report and

Unaudited Financial Statements


for the Year Ended 5 April 2023

 

Roberts Building Consultants Ltd

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Financial Statements

4 to 7

 

Roberts Building Consultants Ltd

Company Information

Directors

Mr D W Roberts

Mrs S A Roberts

Company secretary

Mrs S A Roberts

Registered office

Brynhyfryd
Talybont on Usk
Brecon
Powys
LD3 7YP

 

Bankers

HSBC Bank plc
5 High Street
Brecon
Powys
LD3 7AH

Accountants

WJ James & Co
Chartered Accountants
Bishop House
10 Wheat Street
Brecon
Powys
LD3 7DG

 

Roberts Building Consultants Ltd

(Registration number: 05154926)

Balance Sheet
as at 5 April 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

1,861

1,468

Current assets

 

Debtors

5

18,612

13,839

Cash at bank and in hand

 

19,312

24,989

 

37,924

38,828

Creditors: Amounts falling due within one year

6

(62,584)

(59,758)

Net current liabilities

 

(24,660)

(20,930)

Net liabilities

 

(22,799)

(19,462)

Capital and reserves

 

Called up share capital

2

2

Profit and loss account

(22,801)

(19,464)

Total equity

 

(22,799)

(19,462)

For the financial year ending 5 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The profit and loss account and directors' report have not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies regime.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

 

Roberts Building Consultants Ltd

(Registration number: 05154926)

Balance Sheet
as at 5 April 2023

Approved and authorised by the Board on 13 October 2023 and signed on its behalf by:
 

.........................................

Mr D W Roberts

Director

 

Roberts Building Consultants Ltd

Notes to the Financial Statements
for the Year Ended 5 April 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Brynhyfryd
Talybont on Usk
Brecon
Powys
LD3 7YP

These financial statements were authorised for issue by the Board on 13 October 2023.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1.

Revenue recognition

Turnover is based on an assessment of the fair value of services provided in the ordinary course of the company's activities at the balance sheet date as a proportion of the total value of the engagement. Turnover is shown net of value added tax and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

 

Roberts Building Consultants Ltd

Notes to the Financial Statements
for the Year Ended 5 April 2023

Asset class

Depreciation method and rate

Plant and machinery

25% on reducing balance

Fixtures and fittings

25% on reducing balance

Computer equipment

33% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2022 - 4).

 

Roberts Building Consultants Ltd

Notes to the Financial Statements
for the Year Ended 5 April 2023

4

Tangible assets

Fixtures and fittings
£

Plant and machinery
£

Office equipment
£

Total
£

Cost or valuation

At 6 April 2022

2,302

718

14,809

17,829

Additions

-

675

1,050

1,725

At 5 April 2023

2,302

1,393

15,859

19,554

Depreciation

At 6 April 2022

2,211

690

13,460

16,361

Charge for the year

19

157

1,156

1,332

At 5 April 2023

2,230

847

14,616

17,693

Carrying amount

At 5 April 2023

72

546

1,243

1,861

At 5 April 2022

91

28

1,349

1,468

5

Debtors

2023
£

2022
£

Trade debtors

10,922

11,396

Prepayments

5,222

2,080

Other debtors

2,468

363

18,612

13,839

6

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Trade creditors

23

52

Taxation and social security

7,755

8,806

Accruals and deferred income

2,100

2,100

Other creditors

52,706

48,800

62,584

59,758

 

Roberts Building Consultants Ltd

Notes to the Financial Statements
for the Year Ended 5 April 2023

7

Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £20,440 (2022 - £Nil).