IRIS Accounts Production v24.3.2.46 04934151 Board of Directors 1.1.24 31.12.24 31.12.24 false true false false true false Ordinary 0.10000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh049341512023-12-31049341512024-12-31049341512024-01-012024-12-31049341512022-12-31049341512023-01-012023-12-31049341512023-12-3104934151ns15:EnglandWales2024-01-012024-12-3104934151ns14:PoundSterling2024-01-012024-12-3104934151ns10:Director12024-01-012024-12-3104934151ns10:PrivateLimitedCompanyLtd2024-01-012024-12-3104934151ns10:SmallEntities2024-01-012024-12-3104934151ns10:AuditExempt-NoAccountantsReport2024-01-012024-12-3104934151ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3104934151ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3104934151ns10:FullAccounts2024-01-012024-12-3104934151ns10:OrdinaryShareClass12024-01-012024-12-3104934151ns10:Director32024-01-012024-12-3104934151ns10:Director42024-01-012024-12-3104934151ns10:Director52024-01-012024-12-3104934151ns10:CompanySecretary12024-01-012024-12-3104934151ns10:RegisteredOffice2024-01-012024-12-3104934151ns5:CurrentFinancialInstruments2024-12-3104934151ns5:CurrentFinancialInstruments2023-12-3104934151ns5:Non-currentFinancialInstruments2024-12-3104934151ns5:Non-currentFinancialInstruments2023-12-3104934151ns5:ShareCapital2024-12-3104934151ns5:ShareCapital2023-12-3104934151ns5:RetainedEarningsAccumulatedLosses2024-12-3104934151ns5:RetainedEarningsAccumulatedLosses2023-12-3104934151ns5:LandBuildings2023-12-3104934151ns5:PlantMachinery2023-12-3104934151ns5:LandBuildings2024-01-012024-12-3104934151ns5:PlantMachinery2024-01-012024-12-3104934151ns5:LandBuildings2024-12-3104934151ns5:PlantMachinery2024-12-3104934151ns5:LandBuildings2023-12-3104934151ns5:PlantMachinery2023-12-3104934151ns5:CostValuation2023-12-3104934151ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3104934151ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-3104934151ns5:WithinOneYearns5:CurrentFinancialInstrumentsns5:HirePurchaseContracts2024-12-3104934151ns5:WithinOneYearns5:CurrentFinancialInstrumentsns5:HirePurchaseContracts2023-12-3104934151ns5:BetweenOneFiveYearsns5:HirePurchaseContracts2024-12-3104934151ns5:BetweenOneFiveYearsns5:HirePurchaseContracts2023-12-3104934151ns5:MoreThanFiveYearsns5:HirePurchaseContracts2024-12-3104934151ns5:MoreThanFiveYearsns5:HirePurchaseContracts2023-12-3104934151ns5:HirePurchaseContracts2024-12-3104934151ns5:HirePurchaseContracts2023-12-3104934151ns5:WithinOneYear2024-12-3104934151ns5:WithinOneYear2023-12-3104934151ns5:BetweenOneFiveYears2024-12-3104934151ns5:BetweenOneFiveYears2023-12-3104934151ns5:MoreThanFiveYears2024-12-3104934151ns5:MoreThanFiveYears2023-12-3104934151ns5:AllPeriods2024-12-3104934151ns5:AllPeriods2023-12-3104934151ns10:OrdinaryShareClass12024-12-31
REGISTERED NUMBER: 04934151 (England and Wales)






















Robinson Builders Merchant Limited

Unaudited Financial Statements for the Year Ended 31 December 2024






Robinson Builders Merchant Limited (Registered number: 04934151)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Robinson Builders Merchant Limited

Company Information
for the year ended 31 December 2024







DIRECTORS: V L Cope
J E Stathers
G Cope
K Stathers





SECRETARY: K D Stathers





REGISTERED OFFICE: Catfoss Industrial Estate
Catfoss Lane
Brandesburton
East Yorkshire
YO25 8EJ





REGISTERED NUMBER: 04934151 (England and Wales)





ACCOUNTANTS: Smailes Goldie
Chartered Accountants
Regent's Court
Princess Street
Hull
East Yorkshire
HU2 8BA

Robinson Builders Merchant Limited (Registered number: 04934151)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,559,919 759,005
Investments 5 500 500
1,560,419 759,505

CURRENT ASSETS
Stocks 372,165 388,883
Debtors 6 336,665 256,152
Cash at bank 192,064 310,823
900,894 955,858
CREDITORS
Amounts falling due within one year 7 237,739 203,594
NET CURRENT ASSETS 663,155 752,264
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,223,574

1,511,769

CREDITORS
Amounts falling due after more than one
year

8

(523,968

)

-

PROVISIONS FOR LIABILITIES (147,521 ) (98,482 )
NET ASSETS 1,552,085 1,413,287

CAPITAL AND RESERVES
Called up share capital 10 2 2
Retained earnings 1,552,083 1,413,285
SHAREHOLDERS' FUNDS 1,552,085 1,413,287

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

Robinson Builders Merchant Limited (Registered number: 04934151)

Balance Sheet - continued
31 December 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 10 March 2025 and were signed on its behalf by:





V L Cope - Director


Robinson Builders Merchant Limited (Registered number: 04934151)

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

1. STATUTORY INFORMATION

Robinson Builders Merchant 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.

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.

At the time of signing the financial statements, the directors believe that the company has sufficient financial resources to meet its trading obligations as and when they fall due and accordingly these financial statements have been prepared on a going concern basis.

Turnover
Turnover represents amounts receivable for goods and services net of VAT and trade discounts. Turnover is recognised when the economic risks and rewards are transferred to the third party, which is usually on delivery.

Tangible fixed assets
Tangible assets are initially recognised at cost and subsequently stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and buildings-4% of net book value
Plant and machinery -15-25% of net book value and 4% of cost
Motor vehicles-20-25% of net book value
Furniture, fixtures and equipment-25% of net book value

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.

Robinson Builders Merchant Limited (Registered number: 04934151)

Notes to the Financial Statements - continued
for the year ended 31 December 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 15 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2024 489,308 827,559 1,316,867
Additions - 904,228 904,228
At 31 December 2024 489,308 1,731,787 2,221,095
DEPRECIATION
At 1 January 2024 44,924 512,938 557,862
Charge for year 10,247 93,067 103,314
At 31 December 2024 55,171 606,005 661,176
NET BOOK VALUE
At 31 December 2024 434,137 1,125,782 1,559,919
At 31 December 2023 444,384 314,621 759,005

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 January 2024
and 31 December 2024 500
NET BOOK VALUE
At 31 December 2024 500
At 31 December 2023 500

Investments held as fixed assets are initially recognised at cost and subsequently stated at cost less provisions for impairment.

Robinson Builders Merchant Limited (Registered number: 04934151)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 263,007 246,764
Other debtors 73,658 9,388
336,665 256,152

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts (see note 9) 110,476 -
Trade creditors 102,748 114,542
Taxation and social security 21,155 85,987
Other creditors 3,360 3,065
237,739 203,594

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts (see note 9) 523,968 -

Amounts falling due in more than five years:

Repayable by instalments
Hire purchase 154,286 -

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
£    £   
Net obligations repayable:
Within one year 110,476 -
Between one and five years 369,682 -
In more than five years 154,286 -
634,444 -

Robinson Builders Merchant Limited (Registered number: 04934151)

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

9. LEASING AGREEMENTS - continued

Non-cancellable operating leases
2024 2023
£    £   
Within one year 16,779 11,991
Between one and five years 63,125 47,966
In more than five years - 9,993
79,904 69,950

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
20 Ordinary £0.10 2 2

2024: 20 ordinary shares of £0.10 each (2023: 20 ordinary shares of £0.10 each)

11. RELATED PARTY DISCLOSURES

The land on which the company's buildings are sited is owned by R M A Robinson. On 5 June 2020 an agreement was signed between R M A Robinson and the company which set £20,000 discretionary annual rent. The agreed rent was waived by the director in the period to 31 December 2024 and for the foreseeable future.