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REGISTERED NUMBER: 07012625 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 September 2023

for

The Robertson Practice Ltd

The Robertson Practice Ltd (Registered number: 07012625)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Robertson Practice Ltd

Company Information
for the Year Ended 30 September 2023







DIRECTORS: G S M Robertson
Mrs C E Robertson





REGISTERED OFFICE: 7 Lindum Terrace
Lincoln
Lincolnshire
LN2 5RP





REGISTERED NUMBER: 07012625 (England and Wales)





ACCOUNTANTS: Stanbridge Associates Limited
7 Lindum Terrace
Lincoln
Lincolnshire
LN2 5RP

The Robertson Practice Ltd (Registered number: 07012625)

Balance Sheet
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 33,293 45,968
Investments 6 172,625 163,308
205,918 209,276

CURRENT ASSETS
Debtors 7 19,178 28,703
Cash at bank 42,084 40,236
61,262 68,939
CREDITORS
Amounts falling due within one year 8 15,667 26,821
NET CURRENT ASSETS 45,595 42,118
TOTAL ASSETS LESS CURRENT
LIABILITIES

251,513

251,394

CAPITAL AND RESERVES
Called up share capital 105 105
Retained earnings 251,408 251,289
SHAREHOLDERS' FUNDS 251,513 251,394

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

The Robertson Practice Ltd (Registered number: 07012625)

Balance Sheet - continued
30 September 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 4 March 2024 and were signed on its behalf by:





G S M Robertson - Director


The Robertson Practice Ltd (Registered number: 07012625)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

The Robertson Practice Ltd 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.

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 represents trading income accrued during the period shown by these financial statements.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% Reducing Balance

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

The Robertson Practice Ltd (Registered number: 07012625)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2022
and 30 September 2023 190,000
AMORTISATION
At 1 October 2022
and 30 September 2023 190,000
NET BOOK VALUE
At 30 September 2023 -
At 30 September 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2022
and 30 September 2023 112,801
DEPRECIATION
At 1 October 2022 66,833
Charge for year 12,675
At 30 September 2023 79,508
NET BOOK VALUE
At 30 September 2023 33,293
At 30 September 2022 45,968

The Robertson Practice Ltd (Registered number: 07012625)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 October 2022 163,308
Additions 20,000
Revaluations (10,683 )
At 30 September 2023 172,625
NET BOOK VALUE
At 30 September 2023 172,625
At 30 September 2022 163,308

Cost or valuation at 30 September 2023 is represented by:

Other
investments
£   
Valuation in 2020 62,205
Valuation in 2021 60,101
Valuation in 2022 41,002
Valuation in 2023 20,000
183,308

** TOTAL SHOWN ON CLIENT SCREEN - REVALUATION ANALYSIS - DOES NOT AGREE TO TOTAL OF FIXED ASSET 'COST' ACCOUNT HELD AT END OF YEAR IN RESPECT OF
LISTED INVESTMENTS

'COST' ACCOUNT TOTAL
Cost/valuation b/f 163,308
Additions 20,000
Revaluations (10,683 )
172,625

CLIENT SCREEN TOTAL = 183,308


The Robertson Practice Ltd (Registered number: 07012625)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2023 2022
£    £   
Trade debtors 18,509 28,703
Other debtors 669 -
19,178 28,703

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2023 2022
£    £   
Taxation and social security 15,667 26,036
Other creditors - 785
15,667 26,821