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REGISTERED NUMBER: 02799254 (England and Wales)














Financial Statements

for the Year Ended 30 April 2023

for

H Roberts & Son Ltd

H Roberts & Son Ltd (Registered number: 02799254)

Contents of the Financial Statements
for the Year Ended 30 April 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


H Roberts & Son Ltd

Company Information
for the Year Ended 30 April 2023







DIRECTORS: A M Humphrey
A W Humphrey
P R Humphrey
Mrs H Humphrey





REGISTERED OFFICE: Warren House
Regent Street
Liverpool
Merseyside
L3 7BN





REGISTERED NUMBER: 02799254 (England and Wales)





ACCOUNTANTS: SB&P
Chartered Accountants
Oriel House
2-8 Oriel Road
Bootle
Liverpool
Merseyside
L20 7EP

H Roberts & Son Ltd (Registered number: 02799254)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 50,209 39,327
50,209 39,327

CURRENT ASSETS
Stocks 56,980 61,702
Debtors 6 145,833 197,984
Cash at bank and in hand 185,278 177,554
388,091 437,240
CREDITORS
Amounts falling due within one year 7 125,364 116,012
NET CURRENT ASSETS 262,727 321,228
TOTAL ASSETS LESS CURRENT LIABILITIES 312,936 360,555

PROVISIONS FOR LIABILITIES 12,552 3,407
NET ASSETS 300,384 357,148

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Retained earnings 299,384 356,148
SHAREHOLDERS' FUNDS 300,384 357,148

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

H Roberts & Son Ltd (Registered number: 02799254)

Balance Sheet - continued
30 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2023 and were signed on its behalf by:





A M Humphrey - Director


H Roberts & Son Ltd (Registered number: 02799254)

Notes to the Financial Statements
for the Year Ended 30 April 2023


1. STATUTORY INFORMATION

H Roberts & Son Ltd is a private company, limited by shares , registered in England and Wales. 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, which excludes value added tax, represents the invoiced value of goods and services recognised at the point of sale.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2000, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% 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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2022 - 11 ) .

H Roberts & Son Ltd (Registered number: 02799254)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2022
and 30 April 2023 103,164
AMORTISATION
At 1 May 2022
and 30 April 2023 103,164
NET BOOK VALUE
At 30 April 2023 -
At 30 April 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 May 2022 44,441 14,215 94,943 153,599
Additions 11,743 9,477 4,756 25,976
At 30 April 2023 56,184 23,692 99,699 179,575
DEPRECIATION
At 1 May 2022 36,288 11,673 66,311 114,272
Charge for year 4,417 1,549 9,128 15,094
At 30 April 2023 40,705 13,222 75,439 129,366
NET BOOK VALUE
At 30 April 2023 15,479 10,470 24,260 50,209
At 30 April 2022 8,153 2,542 28,632 39,327

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 126,972 174,346
Other debtors 18,861 23,638
145,833 197,984

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade creditors 81,229 55,299
Taxation and social security 33,215 49,838
Other creditors 10,920 10,875
125,364 116,012

H Roberts & Son Ltd (Registered number: 02799254)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023


8. CALLED UP SHARE CAPITAL