Registered number
04998340
Robbe Schluter UK Limited
Filleted Accounts
30 April 2024
Robbe Schluter UK Limited
Registered number: 04998340
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 321,440 340,417
Current assets
Stocks 607,333 612,456
Debtors 4 195,095 209,883
Cash at bank and in hand 100,768 192,219
903,196 1,014,558
Creditors: amounts falling due within one year 5 (6,804) (18,801)
Net current assets 896,392 995,757
Total assets less current liabilities 1,217,832 1,336,174
Provisions for liabilities - (8,376)
Net assets 1,217,832 1,327,798
Capital and reserves
Called up share capital 4 4
Profit and loss account 1,217,828 1,327,794
Shareholders' funds 1,217,832 1,327,798
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs J Wallinger
Director
Approved by the board on 22 January 2025
Robbe Schluter UK Limited
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings 4% reducing balance method
Plant and machinery 15% reducing balance method
Motor vehicles 25% reducing balance method
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 5 5
3 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 May 2023 435,334 37,901 113,437 586,672
At 30 April 2024 435,334 37,901 113,437 586,672
Depreciation
At 1 May 2023 139,000 29,365 77,890 246,255
Charge for the year 8,810 1,280 8,887 18,977
At 30 April 2024 147,810 30,645 86,777 265,232
Net book value
At 30 April 2024 287,524 7,256 26,660 321,440
At 30 April 2023 296,334 8,536 35,547 340,417
4 Debtors 2024 2023
£ £
Trade debtors 185,391 194,536
Deferred tax asset 300 -
Other debtors 9,404 15,347
195,095 209,883
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 3,245 (896)
Taxation and social security costs 84 5,917
Other creditors 3,475 13,780
6,804 18,801
6 Controlling party
The company is under the control of Mr K and Mrs J Wallinger by virtue of their joint shareholding.
7 Other information
Robbe Schluter UK Limited is a private company limited by shares and incorporated in England & Wales. Its registered office is:
Office 17 The Atkins Building
Lower Bond Street
Hinckley
Leicestershire
LE10 1QU
Robbe Schluter UK Limited 04998340 false 2023-05-01 2024-04-30 2024-04-30 VT Final Accounts July 2024 Mrs J Wallinger No description of principal activity 04998340 2022-05-01 2023-04-30 04998340 core:WithinOneYear 2023-04-30 04998340 core:ShareCapital 2023-04-30 04998340 core:RetainedEarningsAccumulatedLosses 2023-04-30 04998340 2023-05-01 2024-04-30 04998340 bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 04998340 bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 04998340 bus:Director40 2023-05-01 2024-04-30 04998340 1 2023-05-01 2024-04-30 04998340 2 2023-05-01 2024-04-30 04998340 core:LandBuildings 2023-05-01 2024-04-30 04998340 core:PlantMachinery 2023-05-01 2024-04-30 04998340 core:Vehicles 2023-05-01 2024-04-30 04998340 countries:England 2023-05-01 2024-04-30 04998340 bus:FRS102 2023-05-01 2024-04-30 04998340 bus:FilletedAccounts 2023-05-01 2024-04-30 04998340 2024-04-30 04998340 core:WithinOneYear 2024-04-30 04998340 core:ShareCapital 2024-04-30 04998340 core:RetainedEarningsAccumulatedLosses 2024-04-30 04998340 core:LandBuildings 2024-04-30 04998340 core:PlantMachinery 2024-04-30 04998340 core:Vehicles 2024-04-30 04998340 2023-04-30 04998340 core:LandBuildings 2023-04-30 04998340 core:PlantMachinery 2023-04-30 04998340 core:Vehicles 2023-04-30 iso4217:GBP xbrli:pure