IRIS Accounts Production v25.1.3.33 08098037 director 1.7.23 30.6.24 30.6.24 false true false false false true false Ordinary Shares 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh080980372023-06-30080980372024-06-30080980372023-07-012024-06-30080980372022-06-30080980372022-07-012023-06-30080980372023-06-3008098037ns15:EnglandWales2023-07-012024-06-3008098037ns14:PoundSterling2023-07-012024-06-3008098037ns10:Director12023-07-012024-06-3008098037ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3008098037ns10:SmallEntities2023-07-012024-06-3008098037ns10:AuditExempt-NoAccountantsReport2023-07-012024-06-3008098037ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3008098037ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3008098037ns10:FullAccounts2023-07-012024-06-300809803712023-07-012024-06-3008098037ns10:OrdinaryShareClass12023-07-012024-06-3008098037ns10:RegisteredOffice2023-07-012024-06-3008098037ns5:CurrentFinancialInstruments2024-06-3008098037ns5:CurrentFinancialInstruments2023-06-3008098037ns5:Non-currentFinancialInstruments2024-06-3008098037ns5:Non-currentFinancialInstruments2023-06-3008098037ns5:ShareCapital2024-06-3008098037ns5:ShareCapital2023-06-3008098037ns5:RevaluationReserve2024-06-3008098037ns5:RevaluationReserve2023-06-3008098037ns5:RetainedEarningsAccumulatedLosses2024-06-3008098037ns5:RetainedEarningsAccumulatedLosses2023-06-3008098037ns5:NetGoodwill2023-07-012024-06-3008098037ns5:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3008098037ns5:OwnedOrFreeholdAssetsns5:LandBuildings2023-07-012024-06-3008098037ns5:PlantMachinery2023-07-012024-06-3008098037ns5:MotorVehicles2023-07-012024-06-3008098037ns5:NetGoodwill2023-06-3008098037ns5:NetGoodwill2024-06-3008098037ns5:NetGoodwill2023-06-3008098037ns5:LandBuildings2023-06-3008098037ns5:PlantMachinery2023-06-3008098037ns5:MotorVehicles2023-06-3008098037ns5:LandBuildings2023-07-012024-06-3008098037ns5:LandBuildings2024-06-3008098037ns5:PlantMachinery2024-06-3008098037ns5:MotorVehicles2024-06-3008098037ns5:LandBuildings2023-06-3008098037ns5:PlantMachinery2023-06-3008098037ns5:MotorVehicles2023-06-3008098037ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-06-3008098037ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-06-3008098037ns5:LeasedAssetsHeldAsLessee2023-06-3008098037ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-06-3008098037ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2024-06-3008098037ns5:LeasedAssetsHeldAsLessee2024-06-3008098037ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-06-3008098037ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-06-3008098037ns5:LeasedAssetsHeldAsLessee2023-06-3008098037ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-06-3008098037ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-06-3008098037ns5:Secured2024-06-3008098037ns5:Secured2023-06-3008098037ns10:OrdinaryShareClass12024-06-3008098037ns5:RetainedEarningsAccumulatedLosses2023-06-3008098037ns5:RevaluationReserve2023-06-3008098037ns5:RetainedEarningsAccumulatedLosses2023-07-012024-06-30080980371ns10:Director12023-06-30080980371ns10:Director12022-06-30080980371ns10:Director12023-07-012024-06-30080980371ns10:Director12022-07-012023-06-30080980371ns10:Director12024-06-30080980371ns10:Director12023-06-30
REGISTERED NUMBER: 08098037 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

ROBINSONS FOODS LIMITED

ROBINSONS FOODS LIMITED (REGISTERED NUMBER: 08098037)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROBINSONS FOODS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: Mr R Robinson





REGISTERED OFFICE: Unit 1 Guest House Farm
Runshaw Lane
Euxton
Chorley
Lancashire
PR7 6HD





REGISTERED NUMBER: 08098037 (England and Wales)





ACCOUNTANTS: RfM Preston Ltd
Chartered Accountants
Unit 1, Guest House Farm
Runshaw Lane
Euxton
Chorley
Lancashire
PR7 6HD

ROBINSONS FOODS LIMITED (REGISTERED NUMBER: 08098037)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 2,500 3,500
Tangible assets 5 4,591,275 2,914,442
4,593,775 2,917,942

CURRENT ASSETS
Stocks 6 1,384,475 1,265,775
Debtors 7 255,002 378,467
Cash at bank and in hand 10,099 84,910
1,649,576 1,729,152
CREDITORS: AMOUNTS FALLING DUE
WITHIN ONE YEAR

8

3,192,161

3,477,545
NET CURRENT LIABILITIES (1,542,585 ) (1,748,393 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,051,190 1,169,549

CREDITORS: AMOUNTS FALLING DUE AFTER
MORE THAN ONE YEAR

9

-

16,550
NET ASSETS 3,051,190 1,152,999

CAPITAL AND RESERVES
Called up share capital 12 1 1
Revaluation reserve 13 1,579,692 -
Retained earnings 13 1,471,497 1,152,998
SHAREHOLDERS' FUNDS 3,051,190 1,152,999

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

ROBINSONS FOODS LIMITED (REGISTERED NUMBER: 08098037)

BALANCE SHEET - continued
30 JUNE 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 director and authorised for issue on 8 May 2025 and were signed by:





Mr R Robinson - Director


ROBINSONS FOODS LIMITED (REGISTERED NUMBER: 08098037)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

Robinsons Foods 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 as modified by the revaluation of certain assets.

SIGNIFICANT JUDGEMENTS AND ESTIMATES
Significant judgements and estimates made by management in preparing these financial statements include:

- Amortisation
- Depreciation

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from the sale of goods and services is recognised when significant risks and rewards of ownership of the goods and services have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

GOODWILL
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of twenty years.

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold property - 1% on cost
Plant and machinery - 6.67% on cost
Motor vehicles - 10% 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.

Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition

ROBINSONS FOODS LIMITED (REGISTERED NUMBER: 08098037)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

2. ACCOUNTING POLICIES - continued

FINANCIAL INSTRUMENTS
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors and directors' current accounts.

Trade debtors, trade creditors and directors' current accounts (being repayable on demand), are measured at the undiscounted amount of the cash or consideration expected to be paid or received.

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.

HIRE PURCHASE AND LEASING COMMITMENTS
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 9 (2023 - 9 ) .

ROBINSONS FOODS LIMITED (REGISTERED NUMBER: 08098037)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 10,000
AMORTISATION
At 1 July 2023 6,500
Charge for year 1,000
At 30 June 2024 7,500
NET BOOK VALUE
At 30 June 2024 2,500
At 30 June 2023 3,500

5. TANGIBLE FIXED ASSETS
Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST OR VALUATION
At 1 July 2023 2,562,237 581,010 113,696 3,256,943
Additions 52,134 4,850 117,445 174,429
Revaluations 1,579,692 - - 1,579,692
At 30 June 2024 4,194,063 585,860 231,141 5,011,064
DEPRECIATION
At 1 July 2023 79,204 234,749 28,548 342,501
Charge for year 14,859 39,315 23,114 77,288
At 30 June 2024 94,063 274,064 51,662 419,789
NET BOOK VALUE
At 30 June 2024 4,100,000 311,796 179,479 4,591,275
At 30 June 2023 2,483,033 346,261 85,148 2,914,442

Cost or valuation at 30 June 2024 is represented by:

Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
Valuation in 2024 4,194,063 585,860 231,141 5,011,064

ROBINSONS FOODS LIMITED (REGISTERED NUMBER: 08098037)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under finance leases are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST OR VALUATION
At 1 July 2023
and 30 June 2024 121,160 113,696 234,856
DEPRECIATION
At 1 July 2023
and 30 June 2024 16,538 28,548 45,086
NET BOOK VALUE
At 30 June 2024 104,622 85,148 189,770
At 30 June 2023 104,622 85,148 189,770

6. STOCKS
2024 2023
£    £   
Stocks 1,384,475 1,265,775

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 138,811 260,919
Other debtors 78,029 82,031
Deferred tax asset 38,162 35,517
255,002 378,467

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 10) 2,819,217 2,819,217
Finance leases 8,304 52,435
Trade creditors 110,501 84,891
Social security and other taxes 91,774 144,948
Other creditors 32,252 175,257
Directors' current accounts 111,018 181,703
Accruals and deferred income 19,095 19,094
3,192,161 3,477,545

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Finance leases - 16,550

ROBINSONS FOODS LIMITED (REGISTERED NUMBER: 08098037)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

10. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank loans 2,819,217 2,819,217

11. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 2,819,217 2,819,217
Finance leases 8,304 68,985
Other creditors - 166,939
2,827,521 3,055,141

Bank loans are secured by a charge to Farm Finance Limited, which incorporates a floating charge over the company's property or undertakings of the company. Finance leases are secured upon the assets to which the finance relates. Within other creditors is a fixed and a floating charge over all other property, assets and rights of the company.

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary Shares £1 1 1

13. RESERVES
Retained Revaluation
earnings reserve Totals
£    £    £   

At 1 July 2023 1,152,998 - 1,152,998
Profit for the year 318,499 318,499
Revaluation reserve for Freehold
Property

-

1,579,692

1,579,692

At 30 June 2024 1,471,497 1,579,692 3,051,189

ROBINSONS FOODS LIMITED (REGISTERED NUMBER: 08098037)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

14. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2024 and 30 June 2023:

2024 2023
£    £   
Mr R Robinson
Balance outstanding at start of year (181,703 ) (167,193 )
Amounts advanced 70,782 41,481
Amounts repaid (97 ) (55,991 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (111,018 ) (181,703 )

15. PARENT COMPANY

The parent company is R L Robinsons Limited. The registered office is Unit 1 Guest House Farm, Runshaw Lane, Euxton, Chorley, PR7 6HD