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Company Registration No. 05037474 (England and Wales)
P & J ROBINSON (ELECTRICAL) LTD Unaudited accounts for the year ended 28 February 2023
P & J ROBINSON (ELECTRICAL) LTD Unaudited accounts Contents
Page
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P & J ROBINSON (ELECTRICAL) LTD Company Information for the year ended 28 February 2023
Director
Mr P Robinson
Company Number
05037474 (England and Wales)
Registered Office
105 CARRINGTON LANE SALE CHESHIRE M33 5NJ
Accountants
P A Hull & Co 30 Bolton Road Aspull Wigan Lancashire WN2 1YY
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of P & J ROBINSON (ELECTRICAL) LTD for the year ended 28 February 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of P & J ROBINSON (ELECTRICAL) LTD for the year ended 28 February 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
P A Hull & Co Chartered Accountants 30 Bolton Road Aspull Wigan Lancashire WN2 1YY 30 October 2023
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P & J ROBINSON (ELECTRICAL) LTD Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
78 
98 
Current assets
Debtors
20,525 
15,946 
Cash at bank and in hand
140,310 
122,678 
160,835 
138,624 
Creditors: amounts falling due within one year
(120,182)
(80,783)
Net current assets
40,653 
57,841 
Net assets
40,731 
57,939 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
40,631 
57,839 
Shareholders' funds
40,731 
57,939 
For the year ending 28 February 2023 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 October 2023 and were signed on its behalf by
Mr P Robinson Director Company Registration No. 05037474
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P & J ROBINSON (ELECTRICAL) LTD Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
P & J ROBINSON (ELECTRICAL) LTD is a private company, limited by shares, registered in England and Wales, registration number 05037474. The registered office is 105 CARRINGTON LANE, SALE, CHESHIRE, M33 5NJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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P & J ROBINSON (ELECTRICAL) LTD Notes to the Accounts for the year ended 28 February 2023
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 March 2022
3,485 
At 28 February 2023
3,485 
Depreciation
At 1 March 2022
3,387 
Charge for the year
20 
At 28 February 2023
3,407 
Net book value
At 28 February 2023
78 
At 28 February 2022
98 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,579 
- 
Other debtors
15,946 
15,946 
20,525 
15,946 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
7,112 
7,417 
Taxes and social security
4,857 
4,637 
Other creditors
1,151 
829 
Loans from directors
104,567 
66,140 
Accruals
2,495 
1,760 
120,182 
80,783 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £100 each
100 
100 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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