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REGISTERED NUMBER: 04600168 (England and Wales)















ROBERTS & CO (ACCOUNTANTS) LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024






ROBERTS & CO (ACCOUNTANTS) LTD (REGISTERED NUMBER: 04600168)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024










Page

Company information 1

Balance sheet 2

Notes to the financial statements 3


ROBERTS & CO (ACCOUNTANTS) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







Directors: D G Roberts
M A Roberts
D G Gandolfo
S J Roberts





Secretary: D G Roberts





Registered office: 2 Tower House
Hoddesdon
Hertfordshire
EN11 8UR





Registered number: 04600168 (England and Wales)





Accountants: Roberts & Co
Chartered Accountants
2 Tower House
Hoddesdon
Hertfordshire
EN11 8UR

ROBERTS & CO (ACCOUNTANTS) LTD (REGISTERED NUMBER: 04600168)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £ £ £
Fixed assets
Intangible assets 4 - -
Tangible assets 5 258,548 273,522
258,548 273,522

Current assets
Debtors 6 247,717 194,404
Cash at bank 181,562 137,080
429,279 331,484
Creditors
Amounts falling due within one year 7 283,276 232,924
Net current assets 146,003 98,560
Total assets less current liabilities 404,551 372,082

Capital and reserves
Called up share capital 100 100
Retained earnings 404,451 371,982
Shareholders' funds 404,551 372,082

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.

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 27 May 2025 and were signed on its behalf by:





D G Roberts - Director


ROBERTS & CO (ACCOUNTANTS) LTD (REGISTERED NUMBER: 04600168)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024


1. Statutory information

Roberts & Co (Accountants) Ltd 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of ten 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 each asset over its estimated useful life.
Land and buildings - 3% Straight line
Plant and machinery etc - 25% on reducing balance

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 16 (2023 - 16 ) .

4. Intangible fixed assets
Goodwill
£
Cost
At 1 January 2024
and 31 December 2024 470,000
Amortisation
At 1 January 2024
and 31 December 2024 470,000
Net book value
At 31 December 2024 -
At 31 December 2023 -

ROBERTS & CO (ACCOUNTANTS) LTD (REGISTERED NUMBER: 04600168)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


5. Tangible fixed assets
Plant and
Land and machinery
buildings etc Totals
£ £ £
Cost
At 1 January 2024
and 31 December 2024 251,570 145,644 397,214
Depreciation
At 1 January 2024 40,320 83,372 123,692
Charge for year 2,520 12,454 14,974
At 31 December 2024 42,840 95,826 138,666
Net book value
At 31 December 2024 208,730 49,818 258,548
At 31 December 2023 211,250 62,272 273,522

6. Debtors: amounts falling due within one year
2024 2023
£ £
Trade debtors 245,914 191,035
Other debtors 1,803 3,369
247,717 194,404

7. Creditors: amounts falling due within one year
2024 2023
£ £
Taxation and social security 247,290 185,710
Other creditors 35,986 47,214
283,276 232,924