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REGISTERED NUMBER: 13526625 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2024

FOR

ROBY ENGINEERING LIMITED

ROBY ENGINEERING LIMITED (REGISTERED NUMBER: 13526625)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2024




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


ROBY ENGINEERING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST JULY 2024







DIRECTOR: R Roebuck





REGISTERED OFFICE: Unit 7, Courtyard 31
Normanton
West Yorkshire
WF6 1JU





REGISTERED NUMBER: 13526625 (England and Wales)





ACCOUNTANTS: Smith Turner Chartered Accountants
Unit 7, Courtyard 31
Pontefract Road
Normanton
WF6 1JU

ROBY ENGINEERING LIMITED (REGISTERED NUMBER: 13526625)

BALANCE SHEET
31ST JULY 2024

31/7/24 31/7/23
Notes £    £   
FIXED ASSETS
Tangible assets 4 54,323 57,327

CURRENT ASSETS
Debtors 5 25,389 20,277
Cash at bank 99,974 39,027
125,363 59,304
CREDITORS
Amounts falling due within one year 6 (46,892 ) (17,679 )
NET CURRENT ASSETS 78,471 41,625
TOTAL ASSETS LESS CURRENT
LIABILITIES

132,794

98,952

CREDITORS
Amounts falling due after more than one
year

7

(23,558

)

(28,966

)

PROVISIONS FOR LIABILITIES (12,711 ) (10,892 )
NET ASSETS 96,525 59,094

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 96,425 58,994
96,525 59,094

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

ROBY ENGINEERING LIMITED (REGISTERED NUMBER: 13526625)

BALANCE SHEET - continued
31ST JULY 2024


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 director and authorised for issue on 29th August 2024 and were signed by:





R Roebuck - Director


ROBY ENGINEERING LIMITED (REGISTERED NUMBER: 13526625)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2024

1. STATUTORY INFORMATION

ROBY Engineering 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 etc - straight line over 3 years, 25% on reducing balance and 20% 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.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

ROBY ENGINEERING LIMITED (REGISTERED NUMBER: 13526625)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st August 2023 70,915
Additions 11,344
At 31st July 2024 82,259
DEPRECIATION
At 1st August 2023 13,588
Charge for year 14,348
At 31st July 2024 27,936
NET BOOK VALUE
At 31st July 2024 54,323
At 31st July 2023 57,327

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1st August 2023
and 31st July 2024 36,000
DEPRECIATION
At 1st August 2023 5,400
Charge for year 6,120
At 31st July 2024 11,520
NET BOOK VALUE
At 31st July 2024 24,480
At 31st July 2023 30,600

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/24 31/7/23
£    £   
Trade debtors 25,305 20,204
Other debtors 84 73
25,389 20,277

ROBY ENGINEERING LIMITED (REGISTERED NUMBER: 13526625)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/24 31/7/23
£    £   
Hire purchase contracts 5,408 4,605
Trade creditors - 132
Taxation and social security 40,134 12,307
Other creditors 1,350 635
46,892 17,679

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/7/24 31/7/23
£    £   
Hire purchase contracts 23,558 28,966

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included in creditors is an amount of £825 owing to the director of the company. No interest is charged to the company in respect of this amount and there are no fixed terms for repayment.