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REGISTERED NUMBER: 02055877 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Anthony Robson Commercial Sales and
Repairs Limited

Anthony Robson Commercial Sales and
Repairs Limited (Registered number: 02055877)






Contents of the Financial Statements
for the year ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Accountants' Report 6

Anthony Robson Commercial Sales and
Repairs Limited

Company Information
for the year ended 31 March 2024







DIRECTORS: A Robson
G Johnson





SECRETARY: S E Robson





REGISTERED OFFICE: Planet Road Depot
Adwick-Le-Street
Doncaster
South Yorkshire
DN6 7AW





REGISTERED NUMBER: 02055877 (England and Wales)





ACCOUNTANTS: Beaumonts
8 Navigation Court
Calder Park
Wakefield
West Yorkshire
WF2 7BJ

Anthony Robson Commercial Sales and
Repairs Limited (Registered number: 02055877)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 257,249 257,737

CURRENT ASSETS
Stocks 23,874 21,745
Debtors 5 204,004 191,417
Cash at bank and in hand 4,408 49,380
232,286 262,542
CREDITORS
Amounts falling due within one year 6 155,417 163,120
NET CURRENT ASSETS 76,869 99,422
TOTAL ASSETS LESS CURRENT
LIABILITIES

334,118

357,159

CREDITORS
Amounts falling due after more than one
year

7

(31,271

)

(26,651

)

PROVISIONS FOR LIABILITIES (35,847 ) (32,575 )
NET ASSETS 267,000 297,933

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 266,900 297,833
SHAREHOLDERS' FUNDS 267,000 297,933

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 Board of Directors and authorised for issue on 20 November 2024 and were signed on its behalf by:





G Johnson - Director


Anthony Robson Commercial Sales and
Repairs Limited (Registered number: 02055877)

Notes to the Financial Statements
for the year ended 31 March 2024

1. STATUTORY INFORMATION

Anthony Robson Commercial Sales and Repairs 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 represents amounts invoiced in respect of commercial vehicle maintenance and repairs, MOT's and associated services.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 25% on cost
Plant and machinery - 10% on reducing balance
Fixtures and fittings - 10% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 20% on reducing balance

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

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 and loss over the relevant period. The capital element of the future payments is treated as a liability.

Anthony Robson Commercial Sales and
Repairs Limited (Registered number: 02055877)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 April 2023 48,562 317,411 20,646
Additions 3,400 18,050 1,277
At 31 March 2024 51,962 335,461 21,923
DEPRECIATION
At 1 April 2023 1,658 127,859 7,575
Charge for year 1,942 18,262 1,371
At 31 March 2024 3,600 146,121 8,946
NET BOOK VALUE
At 31 March 2024 48,362 189,340 12,977
At 31 March 2023 46,904 189,552 13,071

Motor Office
vehicles equipment Totals
£    £    £   
COST
At 1 April 2023 6,650 29,497 422,766
Additions - 793 23,520
At 31 March 2024 6,650 30,290 446,286
DEPRECIATION
At 1 April 2023 3,495 24,442 165,029
Charge for year 1,330 1,103 24,008
At 31 March 2024 4,825 25,545 189,037
NET BOOK VALUE
At 31 March 2024 1,825 4,745 257,249
At 31 March 2023 3,155 5,055 257,737

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 157,575 132,133
Other debtors 46,429 59,284
204,004 191,417

Anthony Robson Commercial Sales and
Repairs Limited (Registered number: 02055877)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 1,509 -
Hire purchase contracts 15,959 16,861
Trade creditors 81,951 101,988
Taxation and social security 8,417 4,836
Other creditors 47,581 39,435
155,417 163,120

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts 31,271 26,651

8. SECURED DEBTS

The following secured debts are included within creditors:

31.3.24 31.3.23
£    £   
Bank overdraft 1,509 -
Hire purchase contracts 47,230 43,512
48,739 43,512

Hire purchase is secured over the assets being financed.

The bank overdraft is secured by a legal charge.

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

31.3.24 31.3.23
£    £   
G Johnson
Balance outstanding at start of year 28,200 -
Amounts advanced - 30,000
Amounts repaid (28,200 ) (1,800 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 28,200

Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Anthony Robson Commercial Sales and
Repairs Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Anthony Robson Commercial Sales and Repairs Limited for the year ended 31 March 2024 which comprise the Income Statement, Balance Sheet and the related notes 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Anthony Robson Commercial Sales and Repairs Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Anthony Robson Commercial Sales and Repairs Limited and state those matters that we have agreed to state to the Board of Directors of Anthony Robson Commercial Sales and Repairs Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Anthony Robson Commercial Sales and Repairs Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Anthony Robson Commercial Sales and Repairs Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Anthony Robson Commercial Sales and Repairs Limited. You consider that Anthony Robson Commercial Sales and Repairs Limited 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 financial statements of Anthony Robson Commercial Sales and Repairs Limited. 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 financial statements.






Beaumonts
8 Navigation Court
Calder Park
Wakefield
West Yorkshire
WF2 7BJ


20 November 2024