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REGISTERED NUMBER: 08224284 (England and Wales)







UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2024

FOR

D ROBINSON & CO LIMITED

D ROBINSON & CO LIMITED (REGISTERED NUMBER: 08224284)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D ROBINSON & CO LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST AUGUST 2024







DIRECTORS: D Robinson
P Robinson





REGISTERED OFFICE: Woodside
Stoke Albany Road
Desborough
Northamptonshire
NN14 2SP





REGISTERED NUMBER: 08224284 (England and Wales)





ACCOUNTANTS: Bewers Turner & Co LLP
Chartered Accountants
Portland House
11-13 Station Road
Kettering
Northamptonshire
NN15 7HH

D ROBINSON & CO LIMITED (REGISTERED NUMBER: 08224284)

BALANCE SHEET
31ST AUGUST 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 106,282 102,651

CURRENT ASSETS
Stocks 62,184 108,460
Debtors 5 354,111 301,462
Cash at bank and in hand 3,821 46,217
420,116 456,139
CREDITORS
Amounts falling due within one year 6 470,613 353,170
NET CURRENT (LIABILITIES)/ASSETS (50,497 ) 102,969
TOTAL ASSETS LESS CURRENT
LIABILITIES

55,785

205,620

CREDITORS
Amounts falling due after more than one
year

7

(13,289

)

(172,126

)

PROVISIONS FOR LIABILITIES (26,571 ) (19,504 )
NET ASSETS 15,925 13,990

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 15,825 13,890
SHAREHOLDERS' FUNDS 15,925 13,990

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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 Statement of Income and Retained Earnings has not been delivered.

D ROBINSON & CO LIMITED (REGISTERED NUMBER: 08224284)

BALANCE SHEET - continued
31ST AUGUST 2024



The financial statements were approved by the Board of Directors and authorised for issue on 8th May 2025 and were signed on its behalf by:





D Robinson - Director


D ROBINSON & CO LIMITED (REGISTERED NUMBER: 08224284)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2024


1. STATUTORY INFORMATION

D Robinson & Co 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 have been prepared on a going concern basis not withstanding that at 31 August 2024 the company had net current liabilities of £50,497. The directors believe this basis to be appropriate and has agreed to provide funds as necessary to meet the day to day running costs of the business for the foreseeable future.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - straight line over 3 years and 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The company is party to only basic financial instruments such as cash, trade debtors and creditors and loans. Instruments such as trade debtors and trade creditors are initially recognised at their transaction cost and reviewed at the year end for impairment. Debt instruments not repayable on demand or due within one year, such as bank loans, are measured at amortised cost using the effective interest rate.

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 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.


D ROBINSON & CO LIMITED (REGISTERED NUMBER: 08224284)

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


2. ACCOUNTING POLICIES - continued
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 18 (2023 - 24 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st September 2023 204,548
Additions 28,947
At 31st August 2024 233,495
DEPRECIATION
At 1st September 2023 101,897
Charge for year 25,316
At 31st August 2024 127,213
NET BOOK VALUE
At 31st August 2024 106,282
At 31st August 2023 102,651

D ROBINSON & CO LIMITED (REGISTERED NUMBER: 08224284)

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


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1st September 2023 15,783
Additions 19,947
Transfer to ownership (15,783 )
At 31st August 2024 19,947
DEPRECIATION
At 1st September 2023 8,150
Charge for year 4,728
Transfer to ownership (8,722 )
At 31st August 2024 4,156
NET BOOK VALUE
At 31st August 2024 15,791
At 31st August 2023 7,633

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 166,837 195,342
Other debtors 187,274 106,120
354,111 301,462

Other debtors includes an amount of £133,361in respect of D Robinson, a director of the company.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 211,644 23,015
Hire purchase contracts 3,245 2,054
Trade creditors 191,364 232,033
Taxation and social security 41,663 29,221
Other creditors 22,697 66,847
470,613 353,170

D ROBINSON & CO LIMITED (REGISTERED NUMBER: 08224284)

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


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 8,773 172,126
Hire purchase contracts 4,516 -
13,289 172,126

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank overdraft 49,464 -
Bank loans 220,417 195,141
269,881 195,141

The debts are secured by a fixed and floating charge over the assets of the company.

Bank loans are secured under the UK government Bounce Back and Coronavirus Business Interruption loan schemes providing a full guarantee on the outstanding amount.

9. RELATED PARTY DISCLOSURES

All material related party transactions with owners holding a participating interest, companies in which the entity has a participating interest and directors were all concluded under normal market conditions.