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REGISTERED NUMBER: 02799254 (England and Wales)














Financial Statements

for the Year Ended 30 April 2024

for

H Roberts & Son Ltd

H Roberts & Son Ltd (Registered number: 02799254)

Contents of the Financial Statements
for the Year Ended 30 April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


H Roberts & Son Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTORS: A M Humphrey
A W Humphrey
P R Humphrey
Mrs H Humphrey





SECRETARY: Mrs H Humphrey





REGISTERED OFFICE: Warren House
Regent Street
Liverpool
Merseyside
L3 7BN





REGISTERED NUMBER: 02799254 (England and Wales)





ACCOUNTANTS: SB&P
Chartered Accountants
Oriel House
2-8 Oriel Road
Bootle
Liverpool
Merseyside
L20 7EP

H Roberts & Son Ltd (Registered number: 02799254)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 34,151 50,209
34,151 50,209

CURRENT ASSETS
Stocks 63,179 56,980
Debtors 6 204,286 145,833
Cash at bank and in hand 271,534 185,278
538,999 388,091
CREDITORS
Amounts falling due within one year 7 169,397 125,364
NET CURRENT ASSETS 369,602 262,727
TOTAL ASSETS LESS CURRENT LIABILITIES 403,753 312,936

PROVISIONS FOR LIABILITIES 7,487 12,552
NET ASSETS 396,266 300,384

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 395,266 299,384
SHAREHOLDERS' FUNDS 396,266 300,384

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

H Roberts & Son Ltd (Registered number: 02799254)

Balance Sheet - continued
30 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2024 and were signed on its behalf by:





A M Humphrey - Director


H Roberts & Son Ltd (Registered number: 02799254)

Notes to the Financial Statements
for the Year Ended 30 April 2024


1. STATUTORY INFORMATION

H Roberts & Son Ltd 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, which excludes value added tax, represents the invoiced value of goods and services recognised at the point of sale.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2000, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 11 ) .

H Roberts & Son Ltd (Registered number: 02799254)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 103,164
AMORTISATION
At 1 May 2023
and 30 April 2024 103,164
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 May 2023 56,184 23,692 99,699 179,575
Additions 845 1,785 - 2,630
Disposals - - (12,154 ) (12,154 )
At 30 April 2024 57,029 25,477 87,545 170,051
DEPRECIATION
At 1 May 2023 40,705 13,222 75,439 129,366
Charge for year 5,643 3,016 10,029 18,688
Eliminated on disposal - - (12,154 ) (12,154 )
At 30 April 2024 46,348 16,238 73,314 135,900
NET BOOK VALUE
At 30 April 2024 10,681 9,239 14,231 34,151
At 30 April 2023 15,479 10,470 24,260 50,209

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 180,247 126,972
Other debtors 24,039 18,861
204,286 145,833

H Roberts & Son Ltd (Registered number: 02799254)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 58,864 81,229
Taxation and social security 102,276 33,215
Other creditors 8,257 10,920
169,397 125,364