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REGISTERED NUMBER: 09061400 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

Roberts & Lyons (North West) Limited

Roberts & Lyons (North West) Limited (Registered number: 09061400)






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


Roberts & Lyons (North West) Limited

Company Information
for the Year Ended 30 September 2023







DIRECTORS: Mrs J K Roberts
D W J Roberts
Mrs S Lyons
M I Lyons





REGISTERED OFFICE: Unit 59 Wymswold Industrial Park
Wymswold Lane
Burton-On-The-Wolds
Loughborough
Leicestershire
LE12 5TY





REGISTERED NUMBER: 09061400 (England and Wales)





ACCOUNTANTS: torr waterfield
Park House
37 Clarence Street
Leicester
Leicestershire
LE1 3RW

Roberts & Lyons (North West) Limited (Registered number: 09061400)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 115,383 36,577

CURRENT ASSETS
Stocks 38,282 52,680
Debtors 5 362,414 438,664
Cash at bank and in hand 78,894 218,231
479,590 709,575
CREDITORS
Amounts falling due within one year 6 (190,061 ) (228,256 )
NET CURRENT ASSETS 289,529 481,319
TOTAL ASSETS LESS CURRENT
LIABILITIES

404,912

517,896

PROVISIONS FOR LIABILITIES (28,846 ) (9,144 )
NET ASSETS 376,066 508,752

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 375,966 508,652
SHAREHOLDERS' FUNDS 376,066 508,752

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.

Roberts & Lyons (North West) Limited (Registered number: 09061400)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 February 2024 and were signed on its behalf by:





M I Lyons - Director


Roberts & Lyons (North West) Limited (Registered number: 09061400)

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

1. STATUTORY INFORMATION

Roberts & Lyons (North West) 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.
Plant and machinery - 10% on cost
Motor vehicles - 20% on cost
Computer equipment - 33% on cost

Stocks
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Roberts & Lyons (North West) Limited (Registered number: 09061400)

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

2. ACCOUNTING POLICIES - continued

Government grants
Government grants receivable in relation to expenditure is recognised when the expenditure is charged to the profit and loss.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 12 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2022 14,959 170,235 563 185,757
Additions 3,789 120,350 275 124,414
Disposals - (55,491 ) - (55,491 )
At 30 September 2023 18,748 235,094 838 254,680
DEPRECIATION
At 1 October 2022 5,920 142,697 563 149,180
Charge for year 1,631 43,886 91 45,608
Eliminated on disposal - (55,491 ) - (55,491 )
At 30 September 2023 7,551 131,092 654 139,297
NET BOOK VALUE
At 30 September 2023 11,197 104,002 184 115,383
At 30 September 2022 9,039 27,538 - 36,577

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 346,978 306,756
Amounts owed by group undertakings - 114,484
Other debtors 15,436 17,424
362,414 438,664

Other debtors includes prepayments and accrued income of £8,654 (2022: £2,296).

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade creditors 142,741 176,764
Amounts owed to group undertakings 11,578 -
Taxation and social security 33,084 49,005
Other creditors 2,658 2,487
190,061 228,256

Other creditors includes accruals and deferred income of £2,200 (2022: £2,000).

Roberts & Lyons (North West) Limited (Registered number: 09061400)

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

7. OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments, guarantees and contingencies that are not included in the balance sheet is £24,831 (2022: £2,775).