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2021-12-01 2022-11-30 13039967 frs-core:CurrentFinancialInstruments 2022-11-30 13039967 frs-core:AfterOneYear 2021-12-01 2022-11-30 13039967 frs-core:BetweenOneFiveYears 2021-12-01 2022-11-30 13039967 frs-core:BetweenOneFiveYears 2022-11-30 13039967 frs-core:ComputerEquipment 2022-11-30 13039967 frs-core:ComputerEquipment 2021-12-01 2022-11-30 13039967 frs-core:ComputerEquipment 2021-11-30 13039967 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-30 13039967 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-01 2022-11-30 13039967 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 13039967 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-30 13039967 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-01 2022-11-30 13039967 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 13039967 frs-core:FurnitureFittings 2022-11-30 13039967 frs-core:FurnitureFittings 2021-12-01 2022-11-30 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13039967 frs-countries:UnitedKingdom 2021-12-01 2022-11-30 13039967 frs-countries:Europe 2021-12-01 2022-11-30 13039967 frs-countries:NorthAmerica 2021-12-01 2022-11-30 13039967 frs-countries:SouthAmerica 2021-12-01 2022-11-30 13039967 frs-countries:Asia 2021-12-01 2022-11-30 13039967 frs-countries:RestWorldOutsideUK 2021-12-01 2022-11-30 13039967 frs-bus:HighestPaidDirector 2021-12-01 2022-11-30 13039967 frs-bus:PrivateLimitedCompanyLtd 2021-12-01 2022-11-30 13039967 frs-bus:CompanyLimitedByGuarantee 2021-12-01 2022-11-30 13039967 frs-bus:LimitedLiabilityPartnershipLLP 2021-12-01 2022-11-30 13039967 frs-bus:LimitedLiabilityPartnershipsSORP 2021-12-01 2022-11-30 13039967 frs-bus:FullAccounts 2021-12-01 2022-11-30 13039967 frs-bus:FilletedAccounts 2021-12-01 2022-11-30 13039967 frs-bus:AbridgedAccounts 2021-12-01 2022-11-30 13039967 frs-bus:FRS102 2021-12-01 2022-11-30 13039967 frs-bus:MediumEntities 2021-12-01 2022-11-30 13039967 frs-bus:SmallEntities 2021-12-01 2022-11-30 13039967 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frs-bus:OrdinaryShareClass1 2022-11-30 13039967 frs-bus:OrdinaryShareClass2 2021-12-01 2022-11-30 13039967 frs-bus:OrdinaryShareClass2 2021-11-30 13039967 frs-bus:OrdinaryShareClass2 2022-11-30 13039967 frs-bus:OrdinaryShareClass3 2021-12-01 2022-11-30 13039967 frs-bus:OrdinaryShareClass3 2021-11-30 13039967 frs-bus:OrdinaryShareClass3 2022-11-30 13039967 frs-bus:OrdinaryShareClass4 2021-12-01 2022-11-30 13039967 frs-bus:OrdinaryShareClass4 2021-11-30 13039967 frs-bus:OrdinaryShareClass4 2022-11-30 13039967 frs-bus:OrdinaryShareClass5 2021-12-01 2022-11-30 13039967 frs-bus:OrdinaryShareClass5 2021-11-30 13039967 frs-bus:OrdinaryShareClass5 2022-11-30 13039967 frs-bus:PreferenceShareClass1 2021-12-01 2022-11-30 13039967 frs-bus:PreferenceShareClass1 2021-11-30 13039967 frs-bus:PreferenceShareClass1 2022-11-30 13039967 frs-bus:PreferenceShareClass2 2021-12-01 2022-11-30 13039967 frs-bus:PreferenceShareClass2 2021-11-30 13039967 frs-bus:PreferenceShareClass2 2022-11-30 13039967 frs-bus:PreferenceShareClass3 2021-12-01 2022-11-30 13039967 frs-bus:PreferenceShareClass3 2021-11-30 13039967 frs-bus:PreferenceShareClass3 2022-11-30 13039967 frs-bus:PreferenceShareClass4 2021-12-01 2022-11-30 13039967 frs-bus:PreferenceShareClass4 2021-11-30 13039967 frs-bus:PreferenceShareClass4 2022-11-30 13039967 frs-bus:PreferenceShareClass5 2021-12-01 2022-11-30 13039967 frs-bus:PreferenceShareClass5 2021-11-30 13039967 frs-bus:PreferenceShareClass5 2022-11-30 13039967 1 2021-12-01 2022-11-30 13039967 1 2022-11-30 13039967 1 2021-12-01 2022-11-30 13039967 frs-core:LeasedAssets 2021-12-01 2022-11-30 13039967 frs-core:OwnedAssets 2021-12-01 2022-11-30 13039967 frs-core:CurrencyRisk 2021-12-01 2022-11-30 13039967 frs-core:MarketRisk 2021-12-01 2022-11-30 13039967 frs-core:InterestRateRisk 2021-12-01 2022-11-30 13039967 frs-core:DeferredTaxation 2021-12-01 2022-11-30 13039967 frs-core:DeferredTaxation 2021-11-30 13039967 frs-core:DeferredTaxation 2022-11-30 13039967 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2021-11-30 13039967 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-30 13039967 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-01 2022-11-30 13039967 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 13039967 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-30 13039967 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-11-30 13039967 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-11-30 13039967 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-11-30 13039967 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-11-30 13039967 frs-core:Share-basedPaymentsDeferredTax 2022-11-30 13039967 frs-core:TaxCreditsDeferredTax 2022-11-30 13039967 frs-core:CostValuation 2021-11-30 13039967 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Registered number: 13039967
Roberts Specialist Property Surveyors Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
BRJF Accountants
CIMA
Unit 12 Guest House Farm
Runshaw Lane
Euxton
Lancashire
PR7 6HD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13039967
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,906 12,692
10,906 12,692
CURRENT ASSETS
Debtors 8,978 37,210
Cash at bank and in hand 19,468 56,457
28,446 93,667
Creditors: Amounts Falling Due Within One Year 5 (22,438 ) (37,345 )
NET CURRENT ASSETS (LIABILITIES) 6,008 56,322
TOTAL ASSETS LESS CURRENT LIABILITIES 16,914 69,014
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,072 ) -
NET ASSETS 14,842 69,014
CAPITAL AND RESERVES
Called up share capital 6 52 52
Profit and Loss Account 14,790 68,962
SHAREHOLDERS' FUNDS 14,842 69,014
Page 1
Page 2
For the year ending 30 November 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 S Roberts
Director
7th March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Roberts Specialist Property Surveyors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13039967 . The registered office is 6 Woodside Avenue , Rishton , Blackburn , BB1 4EX.
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. 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 20% Straight Line
Computer Equipment 20% Straight Line
2.4. 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 years 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 assets reflect 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: 4 (2022: 4)
4 4
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 December 2022 15,409 853 16,262
Additions - 1,660 1,660
As at 30 November 2023 15,409 2,513 17,922
Depreciation
As at 1 December 2022 3,399 171 3,570
Provided during the period 3,082 364 3,446
As at 30 November 2023 6,481 535 7,016
Net Book Value
As at 30 November 2023 8,928 1,978 10,906
As at 1 December 2022 12,010 682 12,692
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) -
Corporation tax 14,466 14,923
VAT 6,091 950
Accruals and deferred income 918 845
Directors' loan accounts 964 20,627
22,438 37,345
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 52 52
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