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Registered number: 08324853
Robsco Solutions Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Focal Business Group Limited
Chartered Institue of Management Accountants
4A Church Street
Market Harborough
Leicestershire
LE16 7AA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08324853
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 14,829 21,829
Tangible Assets 5 27,483 36,803
42,312 58,632
CURRENT ASSETS
Stocks 6 233,811 231,105
Debtors 7 102,442 121,957
Cash at bank and in hand 3,763 13,827
340,016 366,889
Creditors: Amounts Falling Due Within One Year 8 (167,616 ) (170,763 )
NET CURRENT ASSETS (LIABILITIES) 172,400 196,126
TOTAL ASSETS LESS CURRENT LIABILITIES 214,712 254,758
Creditors: Amounts Falling Due After More Than One Year 9 (76,812 ) (152,915 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,814 ) (6,458 )
NET ASSETS 133,086 95,385
CAPITAL AND RESERVES
Called up share capital 1,004 1,004
Profit and Loss Account 132,082 94,381
SHAREHOLDERS' FUNDS 133,086 95,385
Page 1
Page 2
For the year ending 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Mr Paul Matthew Scott
Director
Mr Stephen Paul Roberts
Director
19 February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Robsco Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08324853 . The registered office is 4a Church Street, Market Harborough, Leicestershire, LE16 7AA.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are franchise licences. It is amortised to profit and loss account over its estimated economic life of ten years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Leasehold 10% on cost
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on cost
2.5. 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.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
Sales, marketing and distribution 12 12
14 14
Page 3
Page 4
4. Intangible Assets
Other
£
Cost
As at 1 June 2022 69,995
As at 31 May 2023 69,995
Amortisation
As at 1 June 2022 48,166
Provided during the period 7,000
As at 31 May 2023 55,166
Net Book Value
As at 31 May 2023 14,829
As at 1 June 2022 21,829
5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2022 6,634 142,975 17,109 166,718
As at 31 May 2023 6,634 142,975 17,109 166,718
Depreciation
As at 1 June 2022 3,822 109,648 16,445 129,915
Provided during the period 664 7,992 664 9,320
As at 31 May 2023 4,486 117,640 17,109 139,235
Net Book Value
As at 31 May 2023 2,148 25,335 - 27,483
As at 1 June 2022 2,812 33,327 664 36,803
6. Stocks
2023 2022
£ £
Stock 233,811 231,105
233,811 231,105
Page 4
Page 5
7. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 11,567 21,195
Other debtors 90,875 100,762
102,442 121,957
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 6,610 16,669
Bank loans and overdrafts 46,444 54,820
Other loans 28,455 -
Corporation tax 29,429 14,365
Other taxes and social security 3,234 2,546
VAT 26,261 26,360
Accruals and deferred income 12,866 17,695
Directors' loan accounts 14,317 38,308
167,616 170,763
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 33,333 66,667
Other loans 43,479 86,248
76,812 152,915
Page 5