2022-06-01 06233204 2023-05-31 06233204 2022-06-01 2023-05-31 06233204 2022-05-31 06233204 2021-06-01 2022-05-31 06233204 uk-core:WithinOneYear uk-bus:Original 2022-05-31 06233204 uk-core:WithinOneYear uk-bus:Original 2023-05-31 06233204 uk-core:ShareCapital uk-bus:Original 2023-05-31 06233204 uk-core:ShareCapital uk-bus:Original 2022-05-31 06233204 uk-core:RetainedEarningsAccumulatedLosses uk-bus:Original 2023-05-31 06233204 uk-core:RetainedEarningsAccumulatedLosses uk-bus:Original 2022-05-31 06233204 uk-bus:Director1 uk-bus:Original 2022-06-01 2023-05-31 06233204 uk-core:PlantMachinery uk-bus:Original 2022-06-01 2023-05-31 06233204 uk-core:ComputerEquipment uk-bus:Original 2022-06-01 2023-05-31 06233204 uk-core:ComputerEquipment uk-bus:Original 2022-05-31 06233204 uk-core:PlantMachinery uk-bus:Original 2022-05-31 06233204 uk-core:PlantMachinery uk-bus:Original 2023-05-31 06233204 uk-core:ComputerEquipment uk-bus:Original 2023-05-31 06233204 uk-core:WithinOneYear uk-bus:Original 2023-05-31 06233204 uk-core:WithinOneYear uk-bus:Original 2022-05-31 iso4217:GBP xbrli:pure 06233204 uk-bus:AuditExemptWithAccountantsReport uk-bus:Original 2022-06-01 2023-05-31 06233204 uk-bus:FRS102 uk-bus:Original 2022-06-01 2023-05-31 06233204 uk-bus:FilletedAccounts uk-bus:Original 2022-06-01 2023-05-31 06233204 uk-bus:PrivateLimitedCompanyLtd uk-bus:Original 2022-06-01 2023-05-31
Roberson Stonecarving Limited
Registered Number:06233204
For the year ended 31 May 2023
England and Wales
Unaudited Financial Statements
2
For the year ended 31 May 2023
Roberson Stonecarving Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
06233204
As at 31 May 2023
Roberson Stonecarving Limited
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Property, plant and equipment
891
1,292
2
891
1,292
Current assets
Inventories
1,826
-
3
Trade and other receivables
7,859
20,252
4
628
Cash and cash equivalents
385
20,637
10,313
Trade and other payables: amounts falling due within one year
(11,385)
(19,047)
5
(1,072)
1,590
Net current assets
Total assets less current liabilities
2,481
220
2,481
Net assets
220
Capital and reserves
Called up share capital
1
1
Retained earnings
2,480
219
2,481
220
Shareholders' funds
For the year ended 31 May 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 of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section 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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr Nick Roberson Director
These financial statements were approved and authorised for issue by the Board on 20 February 2024 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 May 2023
Roberson Stonecarving Limited
Notes to the Financial Statements
Statutory Information
Roberson Stonecarving Limited is a private limited company, limited by shares, domiciled in England and Wales, registration
number 06233204.
Registered address:
35 Poplar Grove
Sale
Manchester
Gtr Manchester
M33 3AX
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard
102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006. The
financial statements have been prepared under the historical costs convention as modified by the revaluation of certain assets.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery
25% Reducing balance
25% Straight line
Computer Equipment
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the Statement of Financial Position 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 the financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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 not be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the revised 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 rates and laws that have been enacted or substantively enacted
by the revised Statement of Financial Position date.
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5
For the year ended 31 May 2023
Roberson Stonecarving Limited
Notes to the Financial Statements Continued
Impairment of Assets
At each reporting date assets are reviewed to determine whether there is any indication that those assets have suffered an
impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and
compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its
recoverable amount and an impairment loss is recognised immediately in the profit or loss.
If an impairment loss is subsequently reversed, the carrying amount of the asset is increased to the revised estimate of its
recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised in
prior periods. A reversal of an impairment loss is recognised immediately in the profit or loss.
Financial Instruments
Basic financial instruments that are payable or receivable within one year, typically trade creditors and debtors, are measured
initially and subsequently at the undiscounted amount of the cash or other consideration that is expected to be paid or received
less impairment losses for bad and doubtful debts.
2. Property, plant and equipment
Total
Computer
Equipment
Plant and
Machinery
£
£
£
Cost or valuation
At 01 June 2022
6,152
1,244
4,908
At 31 May 2023
4,908
1,244
6,152
Provision for depreciation and impairment
At 01 June 2022
4,860
311
4,549
Charge for year
401
311
90
At 31 May 2023
5,261
622
4,639
At 31 May 2023
Net book value
269
622
891
At 31 May 2022
359
933
1,292
3. Inventories
2022
2023
£
£
Stocks
-
1,826
4. Trade and other receivables
2022
2023
£
£
Trade debtors
-
509
Taxation and social security
1,710
-
Other debtors
18,542
7,350
7,859
20,252
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6
For the year ended 31 May 2023
Roberson Stonecarving Limited
Notes to the Financial Statements Continued
5. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Bank loans and overdraft
-
4,174
Taxation and social security
9,283
6,511
Accruals and deferred income
755
700
Other creditors
9,009
-
19,047
11,385
6. Average number of persons employed
During the year the average number of employees was 1 (2022 : 1)
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