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REGISTERED NUMBER: 02649584 (England and Wales)















ROBELL CONTROL SYSTEMS LIMITED

Unaudited Financial Statements for the Year Ended 30 September 2023






ROBELL CONTROL SYSTEMS LIMITED (REGISTERED NUMBER: 02649584)






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


ROBELL CONTROL SYSTEMS LIMITED

Company Information
for the Year Ended 30 September 2023







DIRECTORS: M R Everell
R D T Robinson





SECRETARY: Mrs V Robinson





REGISTERED OFFICE: 56 Cato Street
Nechells
Birmingham
West Midlands
B7 4TS





REGISTERED NUMBER: 02649584 (England and Wales)





ACCOUNTANTS: Michael Dufty Partnership Limited
59-61 Charlotte Street
St Pauls Square
Birmingham
West Midlands
B3 1PX

ROBELL CONTROL SYSTEMS LIMITED (REGISTERED NUMBER: 02649584)

Balance Sheet
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 48,603 60,568

CURRENT ASSETS
Debtors 5 1,561,365 1,184,878
Cash at bank 38,227 -
1,599,592 1,184,878
CREDITORS
Amounts falling due within one year 6 679,685 551,756
NET CURRENT ASSETS 919,907 633,122
TOTAL ASSETS LESS CURRENT
LIABILITIES

968,510

693,690

CREDITORS
Amounts falling due after more than one
year

7

39,650

50,052
NET ASSETS 928,860 643,638

CAPITAL AND RESERVES
Called up share capital 66 66
Capital redemption reserve 33 33
Retained earnings 928,761 643,539
928,860 643,638

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.

ROBELL CONTROL SYSTEMS LIMITED (REGISTERED NUMBER: 02649584)

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 5 April 2024 and were signed on its behalf by:





E A Watson - Director


ROBELL CONTROL SYSTEMS LIMITED (REGISTERED NUMBER: 02649584)

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

1. STATUTORY INFORMATION

Robell Control Systems 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on 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.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 40 (2022 - 43 ) .

ROBELL CONTROL SYSTEMS LIMITED (REGISTERED NUMBER: 02649584)

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

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 October 2022 49,021 165,441 214,462
Additions 4,238 - 4,238
At 30 September 2023 53,259 165,441 218,700
DEPRECIATION
At 1 October 2022 43,270 110,624 153,894
Charge for year 2,498 13,705 16,203
At 30 September 2023 45,768 124,329 170,097
NET BOOK VALUE
At 30 September 2023 7,491 41,112 48,603
At 30 September 2022 5,751 54,817 60,568

The net book value of tangible fixed assets includes £ 40,829 (2022 - £ 54,534 ) in respect of assets held under hire purchase contracts.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,441,166 1,067,700
Other debtors - 1,832
VAT 113,098 109,909
Deferred tax asset 4,943 4,845
Prepayments 2,158 592
1,561,365 1,184,878

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 6,228 21,540
Hire purchase contracts (see note 8) 10,186 23,658
Trade creditors 485,462 401,393
Taxation and social security 93,843 83,661
Other creditors 83,966 21,504
679,685 551,756

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 31,390 37,031
Hire purchase contracts (see note 8) 8,260 13,021
39,650 50,052

ROBELL CONTROL SYSTEMS LIMITED (REGISTERED NUMBER: 02649584)

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

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2023 2022
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 6,479 14,808

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2023 2022
£    £   
Net obligations repayable:
Within one year 10,186 23,658
Between one and five years 8,260 13,021
18,446 36,679

Non-cancellable operating leases
2023 2022
£    £   
Within one year 21,000 21,000
Between one and five years 26,250 26,250
47,250 47,250

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 18,446 36,679

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2023 and 30 September 2022:

2023 2022
£    £   
M R Everell
Balance outstanding at start of year (3,964 ) (1,416 )
Amounts advanced - (2,548 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (3,964 ) (3,964 )

ROBELL CONTROL SYSTEMS LIMITED (REGISTERED NUMBER: 02649584)

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

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

R D T Robinson
Balance outstanding at start of year (507 ) 2,493
Amounts advanced - (3,000 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (507 ) (507 )

11. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.