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Registration number: 00645431

H.L. Robinson (Holdings) Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 30 September 2024

 

H.L. Robinson (Holdings) Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 10

 

H.L. Robinson (Holdings) Limited

Company Information

Director

Mr K J Robinson

Company secretary

Mrs J E Robinson

Registered office

St Ethelbert House
Ryelands Street
Hereford
Herefordshire
HR4 0LA

Accountants

Young & Co
Chartered Accountants
St Ethelbert House
Ryelands Street
Hereford
Herefordshire
HR4 0LA

 

H.L. Robinson (Holdings) Limited

(Registration number: 00645431)
Balance Sheet as at 30 September 2024

Note

2024
£

2023
£

Tangible assets

4

200

261

Investment property

5

1,379,074

1,379,074

 

1,379,274

1,379,335

Current assets

 

Debtors

6

1,463

1,917

Cash at bank and in hand

 

965,358

877,890

 

966,821

879,807

Creditors: Amounts falling due within one year

8

(38,204)

(28,400)

Net current assets

 

928,617

851,407

Total assets less current liabilities

 

2,307,891

2,230,742

Provisions for liabilities

(95,796)

(95,812)

Net assets

 

2,212,095

2,134,930

Capital and reserves

 

Called up share capital

9

9,005

9,005

Revaluation reserve

606,769

606,769

Retained earnings

1,596,321

1,519,156

Shareholders' funds

 

2,212,095

2,134,930

For the financial year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

 

H.L. Robinson (Holdings) Limited

(Registration number: 00645431)
Balance Sheet as at 30 September 2024
(continued)

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 May 2025
 

.........................................
Mr K J Robinson
Director

 

H.L. Robinson (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
St Ethelbert House
Ryelands Street
Hereford
Herefordshire
HR4 0LA
England

The principal place of business is:
1 Bodenham Road
Hereford
Herefordshire
HR1 2TN
England

These financial statements were authorised for issue by the director on 30 May 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

 

H.L. Robinson (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024
(continued)

2

Accounting policies (continued)

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

H.L. Robinson (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024
(continued)

2

Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

15% of written down value per annum

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

 

H.L. Robinson (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024
(continued)

2

Accounting policies (continued)

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2023 - 2).

 

H.L. Robinson (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024
(continued)

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 October 2023

3,548

3,548

At 30 September 2024

3,548

3,548

Depreciation

At 1 October 2023

3,287

3,287

Charge for the year

61

61

At 30 September 2024

3,348

3,348

Carrying amount

At 30 September 2024

200

200

At 30 September 2023

261

261

5

Investment properties

2024
£

At 1 October

1,379,074

At 30 September

1,379,074

The fair value of investment property is determined by the director using a multiple of current annual rental value. The multiple is based on the age and condition of the property and on its use.

There has been no valuation of investment property by an independent valuer.

 

H.L. Robinson (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024
(continued)

6

Debtors

2024
£

2023
£

Prepayments

1,374

1,749

Other debtors

89

168

1,463

1,917

7

Current asset investments

2024
£

2023
£

8

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

3,078

9

Taxation and social security

33,316

26,286

Accruals and deferred income

1,571

1,576

Other creditors

239

529

38,204

28,400

 

H.L. Robinson (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024
(continued)

9

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary Shares of £1 each

9,005

9,005

9,005

9,005