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REGISTERED NUMBER: 01277747 (England and Wales)












Unaudited Financial Statements

for the Year Ended 30 June 2023

for

ROBERTS ENTERPRISES
(BUILDERS & FARMERS) LIMITED

ROBERTS ENTERPRISES
(BUILDERS & FARMERS) LIMITED (Registered number: 01277747)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROBERTS ENTERPRISES
(BUILDERS & FARMERS) LIMITED

Company Information
for the Year Ended 30 June 2023







DIRECTORS: J C Roberts
D J Roberts
A B Roberts





SECRETARY: Mrs J Cooper





REGISTERED OFFICE: Moorhouse Farm
Doncaster Road
Badsworth
Doncaster
West Yorkshire
WF91AY





REGISTERED NUMBER: 01277747 (England and Wales)





ACCOUNTANTS: John S Ward & Co Limited
Chartered Certified Accountants
26-28 Headlands
Kettering
Northamptonshire
NN15 7HP

ROBERTS ENTERPRISES
(BUILDERS & FARMERS) LIMITED (Registered number: 01277747)

Balance Sheet
30 June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,179,045 4,260,688

CURRENT ASSETS
Stocks 400,500 404,588
Debtors 5 3,682,606 3,636,004
Cash at bank 304,820 309,836
4,387,926 4,350,428
CREDITORS
Amounts falling due within one year 6 1,033,599 1,039,070
NET CURRENT ASSETS 3,354,327 3,311,358
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,533,372

7,572,046

CREDITORS
Amounts falling due after more than
one year

7

(1,728,461

)

(1,995,172

)

PROVISIONS FOR LIABILITIES (339,826 ) (275,508 )
NET ASSETS 5,465,085 5,301,366

ROBERTS ENTERPRISES
(BUILDERS & FARMERS) LIMITED (Registered number: 01277747)

Balance Sheet - continued
30 June 2023

2023 2022
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 5,464,985 5,301,266
5,465,085 5,301,366

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 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 5 April 2024 and were signed on its behalf by:





J C Roberts - Director


ROBERTS ENTERPRISES
(BUILDERS & FARMERS) LIMITED (Registered number: 01277747)

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

1. STATUTORY INFORMATION

ROBERTS ENTERPRISES (BUILDERS & FARMERS) 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.

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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 15% on reducing balance and at variable rates on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


ROBERTS ENTERPRISES
(BUILDERS & FARMERS) LIMITED (Registered number: 01277747)

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

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that 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 be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 6 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2022 1,381,031 3,854,777 5,235,808
Additions - 144,513 144,513
Disposals - (39,000 ) (39,000 )
At 30 June 2023 1,381,031 3,960,290 5,341,321
DEPRECIATION
At 1 July 2022 68,129 906,991 975,120
Charge for year - 202,756 202,756
Eliminated on disposal - (15,600 ) (15,600 )
At 30 June 2023 68,129 1,094,147 1,162,276
NET BOOK VALUE
At 30 June 2023 1,312,902 2,866,143 4,179,045
At 30 June 2022 1,312,902 2,947,786 4,260,688

ROBERTS ENTERPRISES
(BUILDERS & FARMERS) LIMITED (Registered number: 01277747)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 116,152 153,217
Amounts owed by group undertakings 3,397,376 3,397,290
Other debtors 169,078 85,497
3,682,606 3,636,004

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 211,157 211,154
Hire purchase contracts 63,931 80,901
Trade creditors 117,238 64,291
Amounts owed to group undertakings 627,391 671,441
Taxation and social security 7,382 8,235
Other creditors 6,500 3,048
1,033,599 1,039,070

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
Bank loans 1,683,763 1,894,921
Hire purchase contracts 44,698 100,251
1,728,461 1,995,172

8. ULTIMATE CONTROLLING PARTY

The Company's Holding company is Purston Farms Ltd a company incorporated in England and Wales