24 April 2023 false No description of principal activity Taxfiler 2024.6 SC767045business:PrivateLimitedCompanyLtd2023-04-242024-04-30 SC7670452023-04-23 SC7670452023-04-242024-04-30 SC767045business:AuditExemptWithAccountantsReport2023-04-242024-04-30 SC767045business:FilletedAccounts2023-04-242024-04-30 SC7670452024-04-30 SC767045business:Director12023-04-242024-04-30 SC767045business:Director22023-04-242024-04-30 SC767045business:RegisteredOffice2023-04-242024-04-30 SC767045core:WithinOneYear2024-04-30 SC767045core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 SC767045core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 SC767045core:PreviouslyStatedAmount2024-04-30 SC767045business:SmallEntities2023-04-242024-04-30 SC767045countries:Scotland2023-04-242024-04-30 SC767045core:PlantMachinery2023-04-242024-04-30 SC767045core:MotorVehicles2023-04-242024-04-30 SC767045core:PlantMachinery2023-04-23 SC767045core:MotorVehicles2023-04-23 SC767045core:PlantMachinery2024-04-30 SC767045core:MotorVehicles2024-04-30 SC767045core:AcceleratedTaxDepreciationDeferredTax2024-04-30 SC767045business:OrdinaryShareClass12023-04-242024-04-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC767045 (Scotland)
Robin & Marco FC Ltd Unaudited accounts for the period from 24 April 2023 to 30 April 2024
Robin & Marco FC Ltd Unaudited accounts Contents
Page
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Robin & Marco FC Ltd Company Information for the period from 24 April 2023 to 30 April 2024
Directors
Robin Scott Marco Luni
Company Number
SC767045 (Scotland)
Registered Office
60 Fort Street AYR Ayrshire KA7 1DE United Kingdom
Accountants
McMorland & Co FTCA Limited 24 York Street Ayr KA8 8AZ
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Robin & Marco FC Ltd Statement of financial position as at 30 April 2024
2024 
Notes
£ 
Fixed assets
Tangible assets
33,552 
Current assets
Debtors
1,862 
Cash at bank and in hand
41,051 
42,913 
Creditors: amounts falling due within one year
(46,909)
Net current liabilities
(3,996)
Total assets less current liabilities
29,556 
Provisions for liabilities
Deferred tax
(6,375)
Net assets
23,181 
Capital and reserves
Called up share capital
100 
Profit and loss account
23,081 
Shareholders' funds
23,181 
For the period ending 30 April 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 directors acknowledge their 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 of Directors and authorised for issue on 20 January 2025 and were signed on its behalf by
Marco Luni Director Company Registration No. SC767045
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Robin & Marco FC Ltd Notes to the Accounts for the period from 24 April 2023 to 30 April 2024
1
Statutory information
Robin & Marco FC Ltd is a private company, limited by shares, registered in Scotland, registration number SC767045. The registered office is 60 Fort Street, AYR, Ayrshire, KA7 1DE, United Kingdom.
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
These financial statements for the period from 24 April 2023 to 30 April 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 24 April 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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% Straight Line
Motor vehicles
25% Straight Line
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Taxation
Taxation for the year compromises of current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehension income or directly in equity. Current 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.
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Robin & Marco FC Ltd Notes to the Accounts for the period from 24 April 2023 to 30 April 2024
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.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 24 April 2023
- 
- 
- 
Additions
24,276 
17,051 
41,327 
At 30 April 2024
24,276 
17,051 
41,327 
Depreciation
Charge for the period
3,512 
4,263 
7,775 
At 30 April 2024
3,512 
4,263 
7,775 
Net book value
At 30 April 2024
20,764 
12,788 
33,552 
5
Debtors
2024 
£ 
Amounts falling due within one year
Trade debtors
1,862 
6
Creditors: amounts falling due within one year
2024 
£ 
Trade creditors
4,592 
Taxes and social security
38,782 
Other creditors
3,090 
Loans from directors
445 
46,909 
7
Deferred taxation
2024 
£ 
Accelerated capital allowances
6,375 
2024 
£ 
Charged to the profit and loss account
6,375 
Provision at end of period
6,375 
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Robin & Marco FC Ltd Notes to the Accounts for the period from 24 April 2023 to 30 April 2024
8
Share capital
2024 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
9
Loans to directors
The company owes a liability of £1,369 to the directors at the period end.
10
Average number of employees
During the period the average number of employees was 15.
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