IRIS Accounts Production v25.1.0.734 00909741 Board of Directors 1.8.23 31.7.24 31.7.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh009097412023-07-31009097412024-07-31009097412023-08-012024-07-31009097412022-07-31009097412022-08-012023-07-31009097412023-07-3100909741ns15:EnglandWales2023-08-012024-07-3100909741ns14:PoundSterling2023-08-012024-07-3100909741ns10:Director12023-08-012024-07-3100909741ns10:PrivateLimitedCompanyLtd2023-08-012024-07-3100909741ns10:SmallEntities2023-08-012024-07-3100909741ns10:AuditExempt-NoAccountantsReport2023-08-012024-07-3100909741ns10:SmallCompaniesRegimeForDirectorsReport2023-08-012024-07-3100909741ns10:SmallCompaniesRegimeForAccounts2023-08-012024-07-3100909741ns10:FullAccounts2023-08-012024-07-3100909741ns10:Director22023-08-012024-07-3100909741ns10:RegisteredOffice2023-08-012024-07-3100909741ns5:CurrentFinancialInstruments2024-07-3100909741ns5:CurrentFinancialInstruments2023-07-3100909741ns5:Non-currentFinancialInstruments2024-07-3100909741ns5:Non-currentFinancialInstruments2023-07-3100909741ns5:ShareCapital2024-07-3100909741ns5:ShareCapital2023-07-3100909741ns5:RetainedEarningsAccumulatedLosses2024-07-3100909741ns5:RetainedEarningsAccumulatedLosses2023-07-3100909741ns5:FurnitureFittings2023-08-012024-07-3100909741ns5:ComputerEquipment2023-08-012024-07-3100909741ns5:FurnitureFittings2023-07-3100909741ns5:ComputerEquipment2023-07-3100909741ns5:FurnitureFittings2024-07-3100909741ns5:ComputerEquipment2024-07-3100909741ns5:FurnitureFittings2023-07-3100909741ns5:ComputerEquipment2023-07-3100909741ns5:WithinOneYearns5:CurrentFinancialInstruments2024-07-3100909741ns5:WithinOneYearns5:CurrentFinancialInstruments2023-07-31
REGISTERED NUMBER: 00909741 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 July 2024

for

Speirs Robertson And Company Limited

Speirs Robertson And Company Limited (Registered number: 00909741)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Speirs Robertson And Company Limited

Company Information
for the Year Ended 31 July 2024







DIRECTORS: Mr I G Robertson
Miss L L Robertson





REGISTERED OFFICE: Military House
24 Castle Street
Chester
Cheshire
CH1 2DS





REGISTERED NUMBER: 00909741 (England and Wales)





ACCOUNTANTS: Haines Watts
Military House
24 Castle Street
Chester
Cheshire
CH1 2DS

Speirs Robertson And Company Limited (Registered number: 00909741)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 7,559 7,736

CURRENT ASSETS
Stocks 13,953 23,953
Debtors 5 51,973 39,812
Cash at bank and in hand 68,866 69,261
134,792 133,026
CREDITORS
Amounts falling due within one year 6 (138,790 ) (110,066 )
NET CURRENT (LIABILITIES)/ASSETS (3,998 ) 22,960
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,561

30,696

CREDITORS
Amounts falling due after more than one
year

7

(27,344

)

(28,460

)
NET (LIABILITIES)/ASSETS (23,783 ) 2,236

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (23,883 ) 2,136
SHAREHOLDERS' FUNDS (23,783 ) 2,236

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

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

Speirs Robertson And Company Limited (Registered number: 00909741)

Balance Sheet - continued
31 July 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 March 2025 and were signed on its behalf by:





Mr I G Robertson - Director


Speirs Robertson And Company Limited (Registered number: 00909741)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Speirs Robertson And Company 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.

The financial statements are presented in sterling, the functional currency of the company rounded to the nearest £1.

Turnover
Turnover represents the total invoice value, excluding value added tax, of sales made during the year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures, fittings and equipment - 15% on reducing balance
Computer equipment - 33% on cost

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 Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current and deferred 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 5 ) .

Speirs Robertson And Company Limited (Registered number: 00909741)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

4. TANGIBLE FIXED ASSETS
Fixtures,
fittings
and Computer
equipment equipment Totals
£    £    £   
COST
At 1 August 2023 96,304 369 96,673
Additions - 1,098 1,098
At 31 July 2024 96,304 1,467 97,771
DEPRECIATION
At 1 August 2023 88,865 72 88,937
Charge for year 1,116 159 1,275
At 31 July 2024 89,981 231 90,212
NET BOOK VALUE
At 31 July 2024 6,323 1,236 7,559
At 31 July 2023 7,439 297 7,736

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 46,359 39,255
Other debtors 5,614 557
51,973 39,812

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 5,558 10,000
Trade creditors 17,889 7,902
Taxation and social security (7,420 ) (7,484 )
Other creditors 122,763 99,648
138,790 110,066

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Bank loans 27,344 28,460