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2021-04-01 2022-03-31 04847002 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 04847002 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 04847002 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 04847002 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 04847002 dpl-frs:Item8 2021-04-01 2022-03-31 04847002 dpl-frs:Item8 2021-03-31 04847002 dpl-frs:Item8 2022-03-31 04847002 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 04847002 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 04847002 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 04847002 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 04847002 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 04847002 dpl-frs:Item9 2021-04-01 2022-03-31 04847002 dpl-frs:Item9 2021-03-31 04847002 dpl-frs:Item9 2022-03-31 04847002 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 04847002 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 04847002 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 04847002 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2022-03-31 04847002 dpl-frs:Item12 2021-04-01 2022-03-31 04847002 dpl-frs:Item12 2021-03-31 04847002 dpl-frs:Item12 2022-03-31 04847002 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 04847002 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 04847002 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 04847002 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 04847002 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 04847002 1 2021-04-01 2022-03-31 04847002 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 04847002
Roberts Foodservice Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Dorset Accountancy Limited
5 Belle Vue
Weymouth
Dorset
DT4 8DR
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04847002
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 145,608 141,272
145,608 141,272
CURRENT ASSETS
Stocks 6 102,032 85,908
Debtors 7 180,071 178,165
Cash at bank and in hand 135,504 134,779
417,607 398,852
Creditors: Amounts Falling Due Within One Year 8 (235,122 ) (220,758 )
NET CURRENT ASSETS (LIABILITIES) 182,485 178,094
TOTAL ASSETS LESS CURRENT LIABILITIES 328,093 319,366
Creditors: Amounts Falling Due After More Than One Year 9 (80,174 ) (78,837 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (25,971 ) (25,038 )
NET ASSETS 221,948 215,491
CAPITAL AND RESERVES
Called up share capital 11 1 1
Profit and Loss Account 221,947 215,490
SHAREHOLDERS' FUNDS 221,948 215,491
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Angela Roberts
Director
22nd November 2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Roberts Foodservice Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04847002 . The registered office is C/O Dorset Accountancy Limited, 5 Belle Vue, Weymouth, Dorset, DT4 8DR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance basis
Motor Vehicles 25% reducing balance basis
Fixtures & Fittings 25% reducing balance basis
2.5. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2022: 14)
14 14
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 80,000
As at 31 March 2023 80,000
Amortisation
As at 1 April 2022 80,000
As at 31 March 2023 80,000
Net Book Value
As at 31 March 2023 -
As at 1 April 2022 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2022 84,281 285,778 33,088 403,147
Additions 9,825 42,895 153 52,873
As at 31 March 2023 94,106 328,673 33,241 456,020
...CONTINUED
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Page 5
Depreciation
As at 1 April 2022 73,635 158,558 29,682 261,875
Provided during the period 5,118 42,529 890 48,537
As at 31 March 2023 78,753 201,087 30,572 310,412
Net Book Value
As at 31 March 2023 15,353 127,586 2,669 145,608
As at 1 April 2022 10,646 127,220 3,406 141,272
Included above are assets held under finance leases with a net book value as follows:
2023 2022
£ £
Motor Vehicles 107,915 87,942
107,915 87,942
6. Stocks
2023 2022
£ £
Finished goods 102,032 85,908
102,032 85,908
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 150,542 140,364
Prepayments and accrued income 1,397 1,661
Other debtors 16,846 1,936
VAT 11,286 8,096
Director's loan account - 26,108
180,071 178,165
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 54,710 30,099
Trade creditors 143,021 139,559
Bank loans and overdrafts 10,000 11,016
Corporation tax 12,311 12,572
Other taxes and social security 4,541 6,393
Net wages 3,258 2,977
Other creditors 3,297 7,263
Accruals and deferred income 3,596 10,879
Director's loan account 388 -
235,122 220,758
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Page 6
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 56,841 46,520
Bank loans 23,333 32,317
80,174 78,837
10. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 54,710 30,099
Later than one year and not later than five years 56,841 46,520
111,551 76,619
111,551 76,619
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mrs Angela Roberts 26,108 - (26,496 ) - (388 )
The above loan is unsecured, repayable on demand and interest is charged at the official HM Revenue & Customs rate.
13. Related Party Transactions
The company operates from premises that are owned by the director.  The director considers the rent charged to be at a commercial arm's length price.
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