2023-04-01 04912329 2024-03-31 04912329 2023-04-01 2024-03-31 04912329 2023-03-31 04912329 2022-04-01 2023-03-31 04912329 uk-core:WithinOneYear 2023-03-31 04912329 uk-core:WithinOneYear 2024-03-31 04912329 uk-core:AfterOneYear 2023-03-31 04912329 uk-core:AfterOneYear 2024-03-31 04912329 uk-core:ShareCapital 2024-03-31 04912329 uk-core:ShareCapital 2023-03-31 04912329 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 04912329 uk-core:RetainedEarningsAccumulatedLosses 2023-03-31 04912329 uk-bus:Director1 2023-04-01 2024-03-31 04912329 uk-core:PlantMachinery 2023-04-01 2024-03-31 04912329 uk-core:ComputerEquipment 2023-04-01 2024-03-31 04912329 uk-core:MotorVehicles 2023-04-01 2024-03-31 04912329 uk-core:ToolsEquipment 2023-04-01 2024-03-31 04912329 uk-core:Goodwill 2023-03-31 04912329 uk-core:OtherResidualIntangibleAssets 2023-03-31 04912329 uk-core:Goodwill 2024-03-31 04912329 uk-core:OtherResidualIntangibleAssets 2024-03-31 04912329 uk-core:ComputerEquipment 2023-03-31 04912329 uk-core:ToolsEquipment 2023-03-31 04912329 uk-core:MotorVehicles 2023-03-31 04912329 uk-core:PlantMachinery 2023-03-31 04912329 uk-core:MotorVehicles 2024-03-31 04912329 uk-core:ToolsEquipment 2024-03-31 04912329 uk-core:ComputerEquipment 2024-03-31 04912329 uk-core:PlantMachinery 2024-03-31 04912329 uk-core:WithinOneYear uk-core:Secured 2024-03-31 04912329 uk-core:WithinOneYear uk-core:Secured 2023-03-31 iso4217:GBP xbrli:pure 04912329 uk-bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 04912329 uk-bus:FRS102 2023-04-01 2024-03-31 04912329 uk-bus:FilletedAccounts 2023-04-01 2024-03-31 04912329 uk-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31
Tony Roberts & Son Ltd
Registered Number:04912329
For the year ended 31 March 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 31 March 2024
Tony Roberts & Son Ltd
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3
Registered Number :
04912329
As at 31 March 2024
Tony Roberts & Son Ltd
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
65,254
67,683
3
65,254
67,683
Current assets
Inventories
5,587
7,500
4
Trade and other receivables
29,720
32,604
5
61,074
Cash and cash equivalents
57,227
97,331
96,381
Trade and other payables: amounts falling due within one
year
(43,161)
(50,082)
6
53,220
47,249
Net current assets
Total assets less current liabilities
112,503
120,903
Trade and other payables: amounts falling due after more
than one year
(17,632)
(10,703)
7
(12,398)
(12,860)
Provisions for liabilities
89,402
Net assets
90,411
Capital and reserves
Called up share capital
2
2
Retained earnings
89,400
90,409
89,402
90,411
Shareholders' funds
For the year ended 31 March 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
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4
Registered Number :
04912329
For the year ended 31 March 2024
Tony Roberts & Son Ltd
Statement of Financial Position Continued
Mr P A Roberts Director
These financial statements were approved and authorised for issue by the Board on 01 August 2024 and were signed by:
The notes form part of these financial statements
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5
For the year ended 31 March 2024
Tony Roberts & Son Ltd
Notes to the Financial Statements
Statutory Information
Tony Roberts & Son Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration
number 04912329.
Registered address:
Swn Y Coed
Berthengam, Trelogan
Holywell
Flintshire
CH8 9BZ
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery
20% per annum on cost
20% per annum on cost
Computer equipment
20% per annum on cost
Motor vehicles
20% per annum on cost
Tools & equipment
Inventories
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term. The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
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6
For the year ended 31 March 2024
Tony Roberts & Son Ltd
Notes to the Financial Statements Continued
2. Intangible fixed assets
Website
Total
Goodwill
Cost or valuation
£
£
£
60,000
At 01 April 2023
61,700
1,700
61,700
60,000
At 31 March 2024
1,700
Amortisation
61,700
60,000
At 01 April 2023
1,700
61,700
At 31 March 2024
60,000
1,700
-
Net book value
-
At 31 March 2024
-
At 31 March 2023
-
-
-
3. Property, plant and equipment
Total
Computer
equipment
Tools &
equipment
Motor vehicles
Plant and
machinery
£
£
£
£
£
Cost or
valuation
At 01 April 2023
97,193
283
19,228
76,852
830
4,374
-
-
-
4,374
Additions
At 31 March 2024
76,852
19,228
283
101,567
5,204
Provision for depreciation and impairment
At 01 April 2023
29,510
283
17,428
11,237
562
Charge for year
6,803
-
468
5,615
720
At 31 March 2024
36,313
283
17,896
16,852
1,282
At 31 March 2024
Net book value
3,922
60,000
1,332
-
65,254
At 31 March 2023
268
65,615
1,800
-
67,683
4. Inventories
2023
2024
£
£
Stocks
7,500
5,587
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7
For the year ended 31 March 2024
Tony Roberts & Son Ltd
Notes to the Financial Statements Continued
5. Trade and other receivables
2023
2024
£
£
Trade debtors
7,799
24,811
Prepayments and accrued income
24,805
4,909
29,720
32,604
6. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Bank loans and overdraft (secured)
7,153
6,838
Trade creditors
28,853
25,187
Taxation and social security
12,285
11,106
Accruals and deferred income
483
-
Other creditors
1,308
30
50,082
43,161
7. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Bank loans and overdraft (secured)
10,561
17,475
157
142
Directors' loan accounts
10,703
17,632
8. Average number of persons employed
During the year the average number of employees was 6 (2023 : 6)
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