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REGISTERED NUMBER: 13523466 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

FOR

ROBISON-SMITH HOLDINGS LIMITED

ROBISON-SMITH HOLDINGS LIMITED (REGISTERED NUMBER: 13523466)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROBISON-SMITH HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTORS: W G Robison-Smith
J G R Hart





REGISTERED OFFICE: 61 Station Road
Sudbury
Suffolk
CO10 2SP





REGISTERED NUMBER: 13523466 (England and Wales)





ACCOUNTANTS: Seago and Stopps
Chartered Certified Accountants
61 Station Road
Sudbury
Suffolk
CO10 2SP

ROBISON-SMITH HOLDINGS LIMITED (REGISTERED NUMBER: 13523466)

BALANCE SHEET
31 JULY 2023

31.7.22 31.7.23
£    £    Notes £    £   
FIXED ASSETS
415,000 Investment property 4 415,000

CURRENT ASSETS
336 Debtors 5 286
3,010 Cash at bank and in hand 1,488
3,346 1,774
CREDITORS
349,935 Amounts falling due within one year 6 86,347
(346,589 ) NET CURRENT LIABILITIES (84,573 )
68,411 TOTAL ASSETS LESS CURRENT
LIABILITIES

330,427

CREDITORS
- Amounts falling due after more than one
year

7

(269,990

)

(15,924 ) PROVISIONS FOR LIABILITIES (15,924 )
52,487 NET ASSETS 44,513

CAPITAL AND RESERVES
100 Called up share capital 100
67,886 Revaluation reserve 8 -
- Fair value reserve 8 67,886
(15,499 ) Retained earnings (23,473 )
52,487 44,513

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

ROBISON-SMITH HOLDINGS LIMITED (REGISTERED NUMBER: 13523466)

BALANCE SHEET - continued
31 JULY 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 Board of Directors and authorised for issue on 6 April 2024 and were signed on its behalf by:





W G Robison-Smith - Director


ROBISON-SMITH HOLDINGS LIMITED (REGISTERED NUMBER: 13523466)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1. STATUTORY INFORMATION

Robison-Smith Holdings Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

Turnover
Turnover is comprised of the rent received during the year in respect of the company's investment property.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit and loss account and a fair value balance sheet reserve.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Financial instruments
The company enters into basic financial instrument transactions, as appropriate and as when required, that result in the recognition of financial assets and liabilities within the financial statements such as trade and other accounts receivable and payable, bank loans and hire purchase and lease contracts.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

ROBISON-SMITH HOLDINGS LIMITED (REGISTERED NUMBER: 13523466)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 August 2022
and 31 July 2023 415,000
NET BOOK VALUE
At 31 July 2023 415,000
At 31 July 2022 415,000

Fair value at 31 July 2023 is represented by:
£   
Valuation in 2022 83,809
Cost 331,191
415,000

If had not been revalued it would have been included at the following historical cost:

31.7.23 31.7.22
£    £   
Cost 331,191 331,191

Investment property was valued on an open market basis on 31 July 2023 by the directors .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Other debtors 286 336

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Other creditors 86,347 349,935

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans 269,990 -

ROBISON-SMITH HOLDINGS LIMITED (REGISTERED NUMBER: 13523466)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
31.7.23 31.7.22
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 269,990 -

8. RESERVES

Included within reserves is a fair value reserve, which has been created through the process of revaluing the investment property to its open market value each year. The reserve is also adjusted each year for any deferred tax movements.

In accordance with FRS102, this reserve is a 'non-distributable reserve, and is separately disclosed on the balance sheet.