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REGISTERED NUMBER: 04905804 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

Roberts & Lyons Limited

Roberts & Lyons Limited (Registered number: 04905804)






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 Limited

Company Information
for the Year Ended 30 September 2023







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





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





REGISTERED NUMBER: 04905804 (England and Wales)





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

Roberts & Lyons Limited (Registered number: 04905804)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 193,305 156,959
Investments 6 100 100
193,405 157,059

CURRENT ASSETS
Stocks 84,224 109,061
Debtors 7 517,875 464,565
Cash at bank and in hand 151,452 76,975
753,551 650,601
CREDITORS
Amounts falling due within one year 8 (419,564 ) (542,358 )
NET CURRENT ASSETS 333,987 108,243
TOTAL ASSETS LESS CURRENT
LIABILITIES

527,392

265,302

CREDITORS
Amounts falling due after more than one
year

9

(36,726

)

(31,712

)

PROVISIONS FOR LIABILITIES (48,327 ) (39,240 )
NET ASSETS 442,339 194,350

CAPITAL AND RESERVES
Called up share capital 400 400
Retained earnings 441,939 193,950
SHAREHOLDERS' FUNDS 442,339 194,350

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 Limited (Registered number: 04905804)

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:





D W J Roberts - Director


Roberts & Lyons Limited (Registered number: 04905804)

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

1. STATUTORY INFORMATION

Roberts & Lyons 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.

Preparation of consolidated financial statements
The financial statements contain information about Roberts & Lyons Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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

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.
Improvements to property - 12.5% on cost
Plant and machinery - 10% on cost
Motor vehicles - 15% on cost
Computer equipment - 33% on cost

Investments in subsidiaries
Investment in subsidiary undertakings are recognised at cost less any provision for impairment.

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.


Roberts & Lyons Limited (Registered number: 04905804)

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

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.

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.

Investments in subsidiaries and associates
Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

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 17 (2022 - 22 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2022
and 30 September 2023 100,000
AMORTISATION
At 1 October 2022
and 30 September 2023 100,000
NET BOOK VALUE
At 30 September 2023 -
At 30 September 2022 -

Roberts & Lyons Limited (Registered number: 04905804)

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

5. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2022 54,606 56,917 372,928 14,956 499,407
Additions - 4,920 95,698 - 100,618
Disposals - - (32,783 ) - (32,783 )
At 30 September 2023 54,606 61,837 435,843 14,956 567,242
DEPRECIATION
At 1 October 2022 53,223 37,348 236,921 14,956 342,448
Charge for year 785 4,480 57,207 - 62,472
Eliminated on disposal - - (30,983 ) - (30,983 )
At 30 September 2023 54,008 41,828 263,145 14,956 373,937
NET BOOK VALUE
At 30 September 2023 598 20,009 172,698 - 193,305
At 30 September 2022 1,383 19,569 136,007 - 156,959

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 October 2022
and 30 September 2023 100
NET BOOK VALUE
At 30 September 2023 100
At 30 September 2022 100

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 479,426 434,526
Amounts owed by group undertakings 11,578 -
Other debtors 26,871 30,039
517,875 464,565

Other debtors includes prepayments and accrued income of £2,597 (2022 - £3,839).

Roberts & Lyons Limited (Registered number: 04905804)

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

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 13,356 6,597
Trade creditors 298,060 344,428
Amounts owed to group undertakings - 114,484
Taxation and social security 82,899 52,970
Other creditors 15,249 13,879
419,564 542,358

Other creditors includes accruals and deferred income of £4,075 (2022 - £4,149).

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.23 30.9.22
£    £   
Bank loans 19,167 28,333
Hire purchase contracts 17,559 3,379
36,726 31,712

10. SECURED DEBTS

The following secured debts are included within creditors:

30.9.23 30.9.22
£    £   
Hire purchase contracts 30,915 9,976

Hire purchase liabilities are secured on the individual assets being so acquired.

11. OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments, guarantees and contingencies that are not included in the balance sheet is £205,974 (2022 - £2,674).