Registered number
00922458
Stanley Roberts (Chester) Limited
Unaudited Filleted Accounts
30 November 2023
Stanley Roberts (Chester) Limited
Registered number: 00922458
Balance Sheet
as at 30 November 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 79,912 84,829
Current assets
Stocks 7,000 5,000
Debtors 4 346,485 183,729
Cash at bank and in hand 12,939 83,809
366,424 272,538
Creditors: amounts falling due within one year 5 (159,239) (177,347)
Net current assets 207,185 95,191
Total assets less current liabilities 287,097 180,020
Creditors: amounts falling due after more than one year 6 (4,274) (5,133)
Provisions for liabilities (17,500) (18,100)
Net assets 265,323 156,787
Capital and reserves
Called up share capital 100 100
Profit and loss account 265,223 156,687
Shareholders' funds 265,323 156,787
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
S Roberts
Director
Approved by the board on 29 August 2024
Stanley Roberts (Chester) Limited
Notes to the Accounts
for the year ended 30 November 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover and amounts recoverable upon contracts
Turnover arises from the rendering of services and is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is recognised by reference to the sales value of work undertaken during the period. Amounts recoverable upon contracts is the excess of sales value over amounts invoiced and is included within Debtors.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulated depreciation. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:
Plant and machinery 25-50% reducing balance
Motor vehicles 25% reducing balance
Stocks
Stocks are measured at the lower of cost and net realisable value. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of timing differences between the recognition of income and expenses in the accounts and their inclusion in tax assessments. Deferred tax is measured using the ruling tax rates and laws that are expected to apply to the reversal of the timing difference.
Leased assets and assets financed under hire purchase arrangements
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets and lease payments are subsequently apportioned between reductions in the outstanding liability and finance charges which are allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets.

Other leases are classified as operating leases and such payments are recognised as an expense on a straight line basis over the lease term, whereas assets financed under hire purchase arrangements are treated in an identical manner to finance leases.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 9 9
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 December 2022 20,741 90,842 111,583
Additions 1,290 15,074 16,364
At 30 November 2023 22,031 105,916 127,947
Depreciation
At 1 December 2022 15,866 10,888 26,754
Charge for the year 1,293 19,988 21,281
At 30 November 2023 17,159 30,876 48,035
Net book value
At 30 November 2023 4,872 75,040 79,912
At 30 November 2022 4,875 79,954 84,829
4 Debtors 2023 2022
£ £
Trade debtors 211,732 98,491
Amounts recoverable upon contracts 131,353 80,434
Other debtors 3,400 4,804
346,485 183,729
5 Creditors: amounts falling due within one year 2023 2022
£ £
Obligations under finance lease and hire purchase contracts 2,501 3,240
Trade creditors 31,819 84,520
Taxation and social security costs 73,098 49,683
Other creditors 51,821 39,904
159,239 177,347
6 Creditors: amounts falling due after one year 2023 2022
£ £
Obligations under finance lease and hire purchase contracts 4,274 5,133
7 Creditors 2023 2022
£ £
Creditors include:
Secured borrowings 6,775 8,373
Borrowings have been secured upon the underlying assets so financed.
8 Other financial commitments 2023 2022
£ £
Total future minimum payments under non-cancellable operating leases 20,568 30,852
9 Related party transactions
During the year, the directors of the company lent it a total amount of £49,821. No terms attached to this temporary loan and it has subsequently been repaid.
10 Other information
Stanley Roberts (Chester) Limited is a private company limited by shares and incorporated in England. It is jointly-owned and therefore controlled by the directors. The registered office is situated at 19a Meadowsway, Upton, Chester, Cheshire, CH2 1HZ.
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