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Registered Number: 05306981
England and Wales

 

 

 


Unaudited Financial Statements


for the year ended 31 December 2024

for

D B ROBERTS & PARTNERS LIMITED

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 50,243    57,423 
Tangible fixed assets 4 25,177    39,427 
Investments 5 5    5 
75,425    96,855 
Current assets      
Stocks 6 1,361,070    1,400,850 
Debtors 7 38,211    65,768 
Cash at bank and in hand 92,830    37,884 
1,492,111    1,504,502 
Creditors: amount falling due within one year 8 (258,128)   (222,449)
Net current assets 1,233,983    1,282,053 
 
Total assets less current liabilities 1,309,408    1,378,908 
Creditors: amount falling due after more than one year 9 (1,077,697)   (1,255,658)
Net assets 231,711    123,250 
 

Capital and reserves
     
Called up share capital 10 8,148    8,148 
Share premium account 11 647,278    647,278 
Capital Redemption Reserve 12 1,852    1,852 
Profit and loss account (425,567)   (534,028)
Shareholders' funds 231,711    123,250 
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 04 June 2025 and were signed on its behalf by:


-------------------------------
Mr W R Brookes
Director
1
General Information
D B Roberts & Partners Limited is a private company, limited by shares, registered in England and Wales, registration number 05306981, registration address 6a The Professional Quarter , Shrewsbury Business Park, Shrewsbury, Shropshire, SY2 6LG.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Computer software development costs
Website development costs are capitalised once a detailed program design has been established and are amortised on a straight line basis over ten years.
Tangible fixed assets
Tangible fixed assets are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 10% Straight Line
Fixtures and Fittings 20% Straight Line
Computer Equipment 33.3% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Stocks
Work in progress is valued at net realisable value where the customer has a contractual commitment to pay for services provided.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 41 (2023 : 44).
3.

Intangible fixed assets

Cost Website Development   Total
  £   £
At 01 January 2024 71,783    71,783 
Additions  
Disposals  
At 31 December 2024 71,783    71,783 
Amortisation
At 01 January 2024 14,360    14,360 
Charge for year 7,180    7,180 
On disposals  
At 31 December 2024 21,540    21,540 
Net book values
At 31 December 2024 50,243    50,243 
At 31 December 2023 57,423    57,423 


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Land and Buildings   Total
  £   £   £   £
At 01 January 2024 51,751    79,447    45,253    176,451 
Additions   8,725    894    9,619 
Disposals      
At 31 December 2024 51,751    88,172    46,147    186,070 
Depreciation
At 01 January 2024 42,021    65,200    29,803    137,024 
Charge for year 7,228    12,024    4,617    23,869 
On disposals      
At 31 December 2024 49,249    77,224    34,420    160,893 
Net book values
Closing balance as at 31 December 2024 2,502    10,948    11,727    25,177 
Opening balance as at 01 January 2024 9,730    14,247    15,450    39,427 

The net book value of Land and Buildings includes £ 11,727 (2023 £15,450) in respect of assets leased under finance leases or hire purchase contracts.

5.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 January 2024 5    5 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 31 December 2024 5    5 

6.

Stocks

2024
£
  2023
£
Work in Progress 1,361,070    1,400,850 
1,361,070    1,400,850 

7.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 16,264    44,764 
Prepayments & Accrued Income 21,947    21,004 
38,211    65,768 

8.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 57,770    42,997 
Bank Loans & Overdrafts (Secured) 20,000    20,000 
PAYE & Social Security 31,215    28,885 
Accrued Expenses 700    700 
Other Creditors 2,431    9,650 
Pensions control 5,197    4,388 
VAT 140,815    115,829 
258,128    222,449 

9.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts (secured) 8,356    28,359 
Other Creditors 1,069,341    1,227,299 
1,077,697    1,255,658 

10.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
8,148 Ordinary shares of £1.00 each 8,148    8,148 
8,148    8,148 

11.

Share premium account

2024
£
  2023
£
Equity Share Premium b/fwd 647,278    647,278 
647,278    647,278 

12.

Capital Redemption Reserve

2024
£
  2023
£
Capital Redemption Reserve b/fwd 1,852    1,852 
1,852    1,852 

2