Acorah Software Products - Accounts Production 16.2.850 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 09015289 Mr William Everist Mr Ricky Everist Mrs Donna Everist Mrs Donna Everist iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09015289 2023-08-31 09015289 2024-08-31 09015289 2023-09-01 2024-08-31 09015289 frs-core:CurrentFinancialInstruments 2024-08-31 09015289 frs-core:Non-currentFinancialInstruments 2024-08-31 09015289 frs-core:FurnitureFittings 2024-08-31 09015289 frs-core:FurnitureFittings 2023-09-01 2024-08-31 09015289 frs-core:FurnitureFittings 2023-08-31 09015289 frs-core:MotorVehicles 2024-08-31 09015289 frs-core:MotorVehicles 2023-09-01 2024-08-31 09015289 frs-core:MotorVehicles 2023-08-31 09015289 frs-core:ShareCapital 2024-08-31 09015289 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 09015289 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 09015289 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 09015289 frs-bus:SmallEntities 2023-09-01 2024-08-31 09015289 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 09015289 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 09015289 frs-bus:Director1 2023-09-01 2024-08-31 09015289 frs-bus:Director2 2023-09-01 2024-08-31 09015289 frs-bus:Director3 2023-09-01 2024-08-31 09015289 frs-bus:CompanySecretary1 2023-09-01 2024-08-31 09015289 frs-countries:EnglandWales 2023-09-01 2024-08-31 09015289 2022-08-31 09015289 2023-08-31 09015289 2022-09-01 2023-08-31 09015289 frs-core:CurrentFinancialInstruments 2023-08-31 09015289 frs-core:Non-currentFinancialInstruments 2023-08-31 09015289 frs-core:ShareCapital 2023-08-31 09015289 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 09015289
Roblett Electrical Contractors Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Creed Tax Advisers Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09015289
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,303 1,443
18,303 1,443
CURRENT ASSETS
Stocks 5 15,859 24,471
Debtors 6 111,033 83,699
Cash at bank and in hand 244,915 180,586
371,807 288,756
Creditors: Amounts Falling Due Within One Year 7 (260,694 ) (187,159 )
NET CURRENT ASSETS (LIABILITIES) 111,113 101,597
TOTAL ASSETS LESS CURRENT LIABILITIES 129,416 103,040
Creditors: Amounts Falling Due After More Than One Year 8 (21,725 ) (31,182 )
NET ASSETS 107,691 71,858
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 107,591 71,758
SHAREHOLDERS' FUNDS 107,691 71,858
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Page 2
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Ricky Everist
Director
04/04/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Roblett Electrical Contractors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09015289 . The registered office is Roxby House, 20-22 Station Road, Sidcup, Kent, DA15 7EJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% RB
Fixtures & Fittings 25% RB
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: )
- -
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 September 2023 - 1,443 1,443
Additions 17,275 1,190 18,465
As at 31 August 2024 17,275 2,633 19,908
Depreciation
As at 1 September 2023 - - -
Provided during the period 885 720 1,605
As at 31 August 2024 885 720 1,605
Net Book Value
As at 31 August 2024 16,390 1,913 18,303
As at 1 September 2023 - 1,443 1,443
5. Stocks
2024 2023
£ £
Stock 350 340
Work in progress 15,509 24,131
15,859 24,471
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 123,429 99,153
Amounts owed by group undertakings (12,880) (15,786)
Other debtors 484 332
111,033 83,699
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 1,200
Amounts owed to group undertakings 50,087 106,431
Other creditors 62,231 10,165
Taxation and social security 148,376 69,363
260,694 187,159
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 21,725 31,182
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9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5