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Filleted

Registration number: 13002761

Bethan Robinson Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 30 November 2024

 

Bethan Robinson Ltd

Contents

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3 to 7

 

Bethan Robinson Ltd

Company Information

Director

Mrs B S Robinson

Registered office

Glenavon
Meidrim
Carmarthen
SA33 5QL

 

Bethan Robinson Ltd

(Registration number: 13002761)
Balance Sheet as at 30 November 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

5

933

1,166

Current assets

 

Debtors

6

2,081

7,354

Cash at bank and in hand

 

744

1,217

 

2,825

8,571

Creditors: Amounts falling due within one year

7

(1,323)

(2,873)

Net current assets

 

1,502

5,698

Net assets

 

2,435

6,864

Capital and reserves

 

Called up share capital

100

100

Profit and loss account

2,335

6,764

Total equity

 

2,435

6,864

For the financial year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the director on 13 March 2025
 

.........................................
Mrs B S Robinson
Director

   
     
 

Bethan Robinson Ltd

Notes to the Financial Statements for the Year Ended 30 November 2024

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Glenavon
Meidrim
Carmarthen
SA33 5QL

These financial statements were authorised for issue by the director on 13 March 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

 

Bethan Robinson Ltd

Notes to the Financial Statements for the Year Ended 30 November 2024

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office Equipment

20% Reducing Balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

Bethan Robinson Ltd

Notes to the Financial Statements for the Year Ended 30 November 2024

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

4

Profit before tax

Arrived at after charging/(crediting)

2024
£

2023
£

Depreciation expense

234

291

5

Tangible assets

Office equipment
£

Total
£

Cost or valuation

At 1 December 2023

1,918

1,918

At 30 November 2024

1,918

1,918

Depreciation

At 1 December 2023

752

752

Charge for the year

233

233

At 30 November 2024

985

985

Carrying amount

At 30 November 2024

933

933

At 30 November 2023

1,166

1,166

6

Debtors

 

Bethan Robinson Ltd

Notes to the Financial Statements for the Year Ended 30 November 2024

Note

2024
£

2023
£

Trade debtors

 

-

1,248

Amounts owed by group undertakings and undertakings in which the company has a participating interest

9

1,877

2,524

Prepayments

 

204

2,247

Other debtors

 

-

1,335

 

2,081

7,354

7

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Other related parties

 

42

-

Corporation tax liability

 

189

1,829

Other creditors

 

1,092

1,044

 

1,323

2,873

8

Share capital

Allotted, called up and fully paid shares

 

2024

2023

 

No.

£

No.

£

Ordinary of £1 each

100

100

100

100

         
 

Bethan Robinson Ltd

Notes to the Financial Statements for the Year Ended 30 November 2024

9

Related party transactions

Transactions with directors

2024

At 1 December 2023
£

Other payments made to company by director
£

At 30 November 2024
£

Mrs B S Robinson

Interest free loan repayable on demand

1,335

(1,376)

(42)

       
     

 

2023

At 1 December 2022
£

Other payments made to company by director
£

At 30 November 2023
£

Mrs B S Robinson

Interest free loan repayable on demand

(1,361)

2,695

1,335

       
     

 

Summary of transactions with other related parties

The Welsh Farm
 At the balance sheet date £1,877.10 was owed from The Welsh Farm (2023: £2,523.98)