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Company Registration No. SC480355 (Scotland)
C & D Robertson Limited Unaudited accounts for the year ended 31 March 2024
C & D Robertson Limited Unaudited accounts Contents
Page
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C & D Robertson Limited Company Information for the year ended 31 March 2024
Director
Caroline Robertson
Company Number
SC480355 (Scotland)
Registered Office
16 BREDERO DRIVE BANCHORY AB31 5ZB
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C & D Robertson Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
16,189 
21,585 
Current assets
Inventories
5,076 
14,360 
Debtors
2,549 
3,296 
Cash at bank and in hand
36,506 
69,087 
44,131 
86,743 
Creditors: amounts falling due within one year
(14,391)
(16,147)
Net current assets
29,740 
70,596 
Total assets less current liabilities
45,929 
92,181 
Creditors: amounts falling due after more than one year
(27,556)
(38,930)
Net assets
18,373 
53,251 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
18,273 
53,151 
Shareholders' funds
18,373 
53,251 
For the year ending 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 October 2024 and were signed on its behalf by
Caroline Robertson Director Company Registration No. SC480355
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C & D Robertson Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
C & D Robertson Limited is a private company, limited by shares, registered in Scotland, registration number SC480355. The registered office is 16 BREDERO DRIVE, BANCHORY, AB31 5ZB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Land & buildings 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2023
5,322 
46,871 
3,032 
55,225 
At 31 March 2024
5,322 
46,871 
3,032 
55,225 
Depreciation
At 1 April 2023
3,825 
27,922 
1,893 
33,640 
Charge for the year
374 
4,737 
285 
5,396 
At 31 March 2024
4,199 
32,659 
2,178 
39,036 
Net book value
At 31 March 2024
1,123 
14,212 
854 
16,189 
At 31 March 2023
1,497 
18,949 
1,139 
21,585 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,549 
3,296 
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C & D Robertson Limited Notes to the Accounts for the year ended 31 March 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
5,333 
5,333 
VAT
981 
1,543 
Obligations under finance leases and hire purchase contracts
6,715 
7,249 
Taxes and social security
- 
1,035 
Loans from directors
462 
87 
Accruals
900 
900 
14,391 
16,147 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
27,556 
32,889 
Obligations under finance leases and hire purchase contracts
- 
6,041 
27,556 
38,930 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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