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REGISTERED NUMBER: 07115611 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2023

for

Roberts (Yorkshire) Limited

Roberts (Yorkshire) Limited (Registered number: 07115611)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Roberts (Yorkshire) Limited

Company Information
for the Year Ended 31 July 2023







DIRECTORS: D F Curry
T A Kaye





REGISTERED OFFICE: 3 Park Square
Leeds
West Yorkshire
LS1 2NE





REGISTERED NUMBER: 07115611 (England and Wales)





ACCOUNTANTS: Charles Stewart & Co Limited
Chartered Accountants
3 Park Square
Leeds
LS1 2NE

Roberts (Yorkshire) Limited (Registered number: 07115611)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,674 16,153

CURRENT ASSETS
Stocks 22,754 7,240
Debtors 5 3,470 3,450
Cash at bank 247,812 141,810
274,036 152,500
CREDITORS
Amounts falling due within one year 6 195,284 102,110
NET CURRENT ASSETS 78,752 50,390
TOTAL ASSETS LESS CURRENT
LIABILITIES

90,426

66,543

CREDITORS
Amounts falling due after more than one
year

7

(30,000

)

(40,000

)

PROVISIONS FOR LIABILITIES 8 (2,431 ) (3,069 )
NET ASSETS 57,995 23,474

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 57,895 23,374
SHAREHOLDERS' FUNDS 57,995 23,474

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 (Yorkshire) Limited (Registered number: 07115611)

Balance Sheet - continued
31 July 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 30 April 2024 and were signed on its behalf by:




D F Curry - Director



T A Kaye - Director


Roberts (Yorkshire) Limited (Registered number: 07115611)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Roberts (Yorkshire) 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents the total invoice value, excluding value added tax, of work done in the construction and refurbishment of buildings.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Roberts (Yorkshire) Limited (Registered number: 07115611)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

2. ACCOUNTING POLICIES - continued

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 3 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2022 190,936
Disposals (4,699 )
At 31 July 2023 186,237
DEPRECIATION
At 1 August 2022 174,783
Charge for year 4,100
Eliminated on disposal (4,320 )
At 31 July 2023 174,563
NET BOOK VALUE
At 31 July 2023 11,674
At 31 July 2022 16,153

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Sundry debtors and prepayments 3,470 3,450

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade creditors 109,048 33,047
Corporation tax 37,925 14,382
Social security and other taxes 32,747 46,430
Other creditors and accruals 6,349 6,365
Directors' current accounts 9,215 1,886
195,284 102,110

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.23 31.7.22
£    £   
Loan creditor 30,000 40,000

Roberts (Yorkshire) Limited (Registered number: 07115611)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

The loan creditor represents a loan under HM Government Coronavirus Business Bounce Back Loan Scheme.
The loan creditor carries an interest rate of 2.5% per annum and it is repayable in accordance with the rules of the scheme.

8. PROVISIONS FOR LIABILITIES
31.7.23 31.7.22
£    £   
Deferred tax 2,431 3,069

Deferred
tax
£   
Balance at 1 August 2022 3,069
Credit to Income Statement during year (638 )
Balance at 31 July 2023 2,431

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.23 31.7.22
value: £    £   
100 Ordinary £1 100 100

10. RESERVES
Retained
earnings
£   

At 1 August 2022 23,374
Profit for the year 139,521
Dividends (105,000 )
At 31 July 2023 57,895

11. ULTIMATE CONTROLLING PARTY

The company is under the ultimate control of the directors, T Kaye and D Curry.