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REGISTERED NUMBER: 07370738 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 30 April 2024

for

R Gordon Roberts Laurie & Co Limited

R Gordon Roberts Laurie & Co Limited (Registered number: 07370738)






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

Chartered Accountants' Report 7

R Gordon Roberts Laurie & Co Limited

Company Information
for the year ended 30 April 2024







DIRECTORS: H R Jones
E H Griffiths
J R C Hughes
ME Jones





REGISTERED OFFICE: Glandwr Chambers
Llangefni
Ynys Mon
Gwynedd
LL77 7EE





REGISTERED NUMBER: 07370738 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE

R Gordon Roberts Laurie & Co Limited (Registered number: 07370738)

Balance Sheet
30 April 2024

2024 2023
Notes £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,329 2,840
1,329 2,840

CURRENT ASSETS
Debtors 6 411,818 365,340
Cash at bank and in hand 412,274 384,183
824,092 749,523
CREDITORS
Amounts falling due within one year 7 (419,759 ) (289,342 )
NET CURRENT ASSETS 404,333 460,181
TOTAL ASSETS LESS CURRENT
LIABILITIES

405,662

463,021

CREDITORS
Amounts falling due after more than one year 8 (60,613 ) (89,545 )
NET ASSETS 345,049 373,476

CAPITAL AND RESERVES
Called up share capital 300 300
Capital redemption reserve 100 100
Retained earnings 344,649 373,076
SHAREHOLDERS' FUNDS 345,049 373,476

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.

R Gordon Roberts Laurie & Co Limited (Registered number: 07370738)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 January 2025 and were signed on its behalf by:




ME Jones - Director H R Jones - Director




E H Griffiths - Director


R Gordon Roberts Laurie & Co Limited (Registered number: 07370738)

Notes to the Financial Statements
for the year ended 30 April 2024

1. STATUTORY INFORMATION

R Gordon Roberts Laurie & Co 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 chargeable to clients for professional services provided during the year, inclusive of direct expenses incurred on client assignments but excluding value added tax. Turnover is recognised when a right to consideration has been obtained through performance under each contract. Consideration accrues as contract activity progresses by reference to the value of work performed.

Turnover is not recognised where the right to receive payment is contingent on events outside the control of the company. Unbilled revenue is included in debtors within accrued income.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten 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 etc - 33% on cost and 25% on cost

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Fixtures and fittings - 25% reducing balance

Computer equipment - 33% straight line

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.

R Gordon Roberts Laurie & Co Limited (Registered number: 07370738)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Share capital
Ordinary shares are classed as equity.

Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Distributions to equity holders
Dividends are recognised as a liability in the financial statements in the period in which the dividends
are approved by the company's shareholders. These amounts are recognised in the statement of
changes in equity.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank
overdrafts are shown within borrowings in current liabilities.

Operating leases
Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2023 - 41 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 May 2023
and 30 April 2024 580,000
AMORTISATION
At 1 May 2023
and 30 April 2024 580,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

R Gordon Roberts Laurie & Co Limited (Registered number: 07370738)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 May 2023
and 30 April 2024 55,450
DEPRECIATION
At 1 May 2023 52,610
Charge for year 1,511
At 30 April 2024 54,121
NET BOOK VALUE
At 30 April 2024 1,329
At 30 April 2023 2,840

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 112,568 117,674
Other debtors 299,250 247,666
411,818 365,340

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 20,000 19,314
Trade creditors 1,557 -
Taxation and social security 167,349 182,432
Other creditors 230,853 87,596
419,759 289,342

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£ £
Bank loans 25,002 45,688
Other creditors 35,611 43,857
60,613 89,545

9. OTHER FINANCIAL COMMITMENTS

At the balance sheet date the company had non-cancellable commitments totalling £179,329 (2023: £0).

10. ULTIMATE CONTROLLING PARTY

The directors consider there to be no ultimate controlling party.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
R Gordon Roberts Laurie & Co 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 R Gordon Roberts Laurie & Co Limited for the year ended 30 April 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 R Gordon Roberts Laurie & Co 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 R Gordon Roberts Laurie & Co Limited and state those matters that we have agreed to state to the Board of Directors of R Gordon Roberts Laurie & Co 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 R Gordon Roberts Laurie & Co Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that R Gordon Roberts Laurie & Co 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 R Gordon Roberts Laurie & Co Limited. You consider that R Gordon Roberts Laurie & Co 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 R Gordon Roberts Laurie & Co 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.






Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE


6 January 2025