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Robertson's Jewellers Limited

Registered Number
04760621
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

Robertson's Jewellers Limited
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

Mr S J Robertson

Registered Address

25a Molesworth Street
Wadebridge
PL27 7DR

Registered Number

04760621 (England and Wales)
Robertson's Jewellers Limited
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets330,00035,000
Tangible assets496,76390,405
126,763125,405
Current assets
Stocks5342,337317,786
Debtors10,158602
Current asset investments64,8004,800
Cash at bank and on hand92,20093,626
449,495416,814
Creditors amounts falling due within one year7(334,985)(337,683)
Net current assets (liabilities)114,51079,131
Total assets less current liabilities241,273204,536
Net assets241,273204,536
Capital and reserves
Called up share capital22
Profit and loss account241,271204,534
Shareholders' funds241,273204,536
The financial statements were approved and authorised for issue by the Director on 3 February 2025, and are signed on its behalf by:
Mr S J Robertson
Director
Registered Company No. 04760621
Robertson's Jewellers Limited
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
Intangible assets
Intangible fixed assets are stated at cost or valuation less amortisation. Amortisation is provided on all tangible fixed assets as follows: Goodwill - Straight line over 20 years
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Fixtures and fittings10
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year109
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 September 23100,000100,000
At 31 August 24100,000100,000
Amortisation and impairment
At 01 September 2365,00065,000
Charge for year5,0005,000
At 31 August 2470,00070,000
Net book value
At 31 August 2430,00030,000
At 31 August 2335,00035,000
4.Tangible fixed assets

Land & buildings

Fixtures & fittings

Total

£££
Cost or valuation
At 01 September 2312,485262,578275,063
Additions-16,55116,551
Disposals-(4,641)(4,641)
At 31 August 2412,485274,488286,973
Depreciation and impairment
At 01 September 23-184,658184,658
Charge for year-9,3649,364
On disposals-(3,812)(3,812)
At 31 August 24-190,210190,210
Net book value
At 31 August 2412,48584,27896,763
At 31 August 2312,48577,92090,405
5.Stocks

2024

2023

££
Other stocks342,337317,786
Total342,337317,786
6.Current asset investments
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables15,5011,358
Taxation and social security27,04027,659
Other creditors289,949306,885
Accrued liabilities and deferred income2,4951,781
Total334,985337,683
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.