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REGISTERED NUMBER: 11498326 (England and Wales)















ROBERTS GRIFFITHS MACHINERY LTD

Unaudited Financial Statements for the Year Ended 31 August 2024






ROBERTS GRIFFITHS MACHINERY LTD (REGISTERED NUMBER: 11498326)






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




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 5


ROBERTS GRIFFITHS MACHINERY LTD

Company Information
for the year ended 31 August 2024







Director: L M Roberts





Registered office: 18 Penrhyn Gwyn
Machynys
Llanelli
Carmarthenshire
SA15 2AX





Registered number: 11498326 (England and Wales)





Accountants: Cooper Parry Advisory Limited
CUBO Birmingham
4th Floor
Two Chamberlain Square
Birmingham
West Midlands
B3 3AX

ROBERTS GRIFFITHS MACHINERY LTD (REGISTERED NUMBER: 11498326)

Balance Sheet
31 August 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 201,724 140,762

Current assets
Stocks 823,000 493,067
Debtors 5 13,049 15,098
Cash at bank 131,076 18,129
967,125 526,294
Creditors
Amounts falling due within one year 6 654,753 410,395
Net current assets 312,372 115,899
Total assets less current liabilities 514,096 256,661

Creditors
Amounts falling due after more than one year 7 (267,436 ) (36,881 )

Provisions for liabilities (50,431 ) (26,745 )
Net assets 196,229 193,035

Capital and reserves
Called up share capital 100 100
Retained earnings 196,129 192,935
Shareholders' funds 196,229 193,035

ROBERTS GRIFFITHS MACHINERY LTD (REGISTERED NUMBER: 11498326)

Balance Sheet - continued
31 August 2024


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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 26 February 2025 and were signed by:





L M Roberts - Director


ROBERTS GRIFFITHS MACHINERY LTD (REGISTERED NUMBER: 11498326)

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

1. Statutory information

Roberts Griffiths Machinery Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 10% on reducing balance

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment lossess. Cost includes costs directly attributable to making the asset capable of operation as intended.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Computer equipment - 33.33% on a straight line basis

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

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.

3. Employees and directors

The average number of employees during the year was 1 (2023 - 1 ) .

ROBERTS GRIFFITHS MACHINERY LTD (REGISTERED NUMBER: 11498326)

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

4. Tangible fixed assets
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
Cost
At 1 September 2023 144,500 - 1,829 146,329
Additions 3,027 66,006 8,320 77,353
At 31 August 2024 147,527 66,006 10,149 223,682
Depreciation
At 1 September 2023 4,688 - 879 5,567
Charge for year 8,068 6,876 1,447 16,391
At 31 August 2024 12,756 6,876 2,326 21,958
Net book value
At 31 August 2024 134,771 59,130 7,823 201,724
At 31 August 2023 139,812 - 950 140,762

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 4,188 15,098
Other debtors 8,861 -
13,049 15,098

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 59,677 10,021
Hire purchase contracts 13,036 7,172
Trade creditors 318,008 35,250
Amounts owed to group undertakings 200,423 217,734
Taxation and social security 15,065 20,207
Other creditors 48,544 120,011
654,753 410,395

7. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans 202,984 20,053
Hire purchase contracts 64,452 16,828
267,436 36,881