1 March 2023 false No description of principal activity Taxfiler 2024.6 05037474business:PrivateLimitedCompanyLtd2023-03-012024-02-29 050374742023-02-28 050374742023-03-012024-02-29 05037474business:AuditExemptWithAccountantsReport2023-03-012024-02-29 05037474business:FilletedAccounts2023-03-012024-02-29 050374742024-02-29 05037474business:Director12023-03-012024-02-29 05037474business:RegisteredOffice2023-03-012024-02-29 050374742023-02-28 05037474core:WithinOneYear2024-02-29 05037474core:WithinOneYear2023-02-28 05037474core:ShareCapitalcore:PreviouslyStatedAmount2024-02-29 05037474core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 05037474core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-02-29 05037474core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 05037474core:PreviouslyStatedAmount2024-02-29 05037474core:PreviouslyStatedAmount2023-02-28 05037474business:SmallEntities2023-03-012024-02-29 05037474countries:EnglandWales2023-03-012024-02-29 05037474core:PlantMachinery2023-03-012024-02-29 05037474core:ComputerEquipment2023-03-012024-02-29 05037474core:PlantMachinery2023-02-28 05037474core:ComputerEquipment2023-02-28 05037474core:PlantMachinery2024-02-29 05037474core:ComputerEquipment2024-02-29 05037474business:OrdinaryShareClass12023-03-012024-02-29 05037474business:OrdinaryShareClass12022-03-012023-02-28 050374742022-03-012023-02-28 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 05037474 (England and Wales)
P & J ROBINSON (ELECTRICAL) LTD Unaudited accounts for the year ended 29 February 2024
P & J ROBINSON (ELECTRICAL) LTD Unaudited accounts Contents
Page
- 2 -
P & J ROBINSON (ELECTRICAL) LTD Company Information for the year ended 29 February 2024
Director
Mr P Robinson
Company Number
05037474 (England and Wales)
Registered Office
105 CARRINGTON LANE SALE CHESHIRE M33 5NJ
Accountants
P A Hull & Co 30 Bolton Road Aspull Wigan Lancashire WN2 1YY
- 3 -
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of P & J ROBINSON (ELECTRICAL) LTD for the year ended 29 February 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of P & J ROBINSON (ELECTRICAL) LTD for the year ended 29 February 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of P & J ROBINSON (ELECTRICAL) LTD, as a body, in accordance with the terms of our engagement letter dated 13 June 2024. Our work has been undertaken solely to prepare for your approval the accounts of P & J ROBINSON (ELECTRICAL) LTD and state those matters that we have agreed to state to the Board of Directors of P & J ROBINSON (ELECTRICAL) LTD, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than P & J ROBINSON (ELECTRICAL) LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that P & J ROBINSON (ELECTRICAL) LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of P & J ROBINSON (ELECTRICAL) LTD. You consider that P & J ROBINSON (ELECTRICAL) LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of P & J ROBINSON (ELECTRICAL) LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
P A Hull & Co Chartered Accountants 30 Bolton Road Aspull Wigan Lancashire WN2 1YY 13 June 2024
- 4 -
P & J ROBINSON (ELECTRICAL) LTD Statement of financial position as at 29 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
378 
78 
Current assets
Debtors
27,651 
4,579 
Cash at bank and in hand
167,931 
140,310 
195,582 
144,889 
Creditors: amounts falling due within one year
(154,581)
(114,999)
Net current assets
41,001 
29,890 
Net assets
41,379 
29,968 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
41,279 
29,868 
Shareholders' funds
41,379 
29,968 
For the year ending 29 February 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 his 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 13 June 2024 and were signed on its behalf by
Mr P Robinson Director Company Registration No. 05037474
- 5 -
P & J ROBINSON (ELECTRICAL) LTD Notes to the Accounts for the year ended 29 February 2024
1
Statutory information
P & J ROBINSON (ELECTRICAL) LTD is a private company, limited by shares, registered in England and Wales, registration number 05037474. The registered office is 105 CARRINGTON LANE, SALE, CHESHIRE, M33 5NJ.
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:
Plant & machinery
20% reducing balance
Computer equipment
25% reducing balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 6 -
P & J ROBINSON (ELECTRICAL) LTD Notes to the Accounts for the year ended 29 February 2024
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2023
3,485 
- 
3,485 
Additions
- 
316 
316 
At 29 February 2024
3,485 
316 
3,801 
Depreciation
At 1 March 2023
3,407 
- 
3,407 
Charge for the year
16 
- 
16 
At 29 February 2024
3,423 
- 
3,423 
Net book value
At 29 February 2024
62 
316 
378 
At 28 February 2023
78 
- 
78 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
27,651 
4,579 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
10,721 
4,454 
Taxes and social security
14,988 
2,332 
Other creditors
1,466 
1,151 
Loans from directors
124,876 
104,567 
Accruals
2,530 
2,495 
154,581 
114,999 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £100 each
100 
100 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
- 7 -