Beth Robertson Limited 12443419 false 2024-03-01 2025-02-28 2025-02-28 The principal activity of the company is the provision of legal services. Digita Accounts Production Advanced 6.30.9574.0 true 12443419 2024-03-01 2025-02-28 12443419 2025-02-28 12443419 core:CurrentFinancialInstruments 2025-02-28 12443419 core:CurrentFinancialInstruments core:WithinOneYear 2025-02-28 12443419 core:LandBuildings core:OwnedOrFreeholdAssets 2025-02-28 12443419 core:OfficeEquipment 2025-02-28 12443419 bus:SmallEntities 2024-03-01 2025-02-28 12443419 bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 12443419 bus:FilletedAccounts 2024-03-01 2025-02-28 12443419 bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 12443419 bus:RegisteredOffice 2024-03-01 2025-02-28 12443419 bus:Director1 2024-03-01 2025-02-28 12443419 bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 12443419 core:ComputerEquipment 2024-03-01 2025-02-28 12443419 core:LandBuildings core:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 12443419 core:LeaseholdImprovements 2024-03-01 2025-02-28 12443419 core:OfficeEquipment 2024-03-01 2025-02-28 12443419 countries:EnglandWales 2024-03-01 2025-02-28 12443419 2023-03-01 2024-02-29 12443419 2024-02-29 12443419 core:CurrentFinancialInstruments 2024-02-29 12443419 core:CurrentFinancialInstruments core:WithinOneYear 2024-02-29 iso4217:GBP xbrli:pure

Registration number: 12443419

Beth Robertson Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 28 February 2025

 

Beth Robertson Limited

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 4

 

Beth Robertson Limited

(Registration number: 12443419)
Balance Sheet as at 28 February 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

3,102

-

Current assets

 

Debtors

5

20,968

10,204

Cash at bank and in hand

 

229,822

208,013

 

250,790

218,217

Creditors: Amounts falling due within one year

6

(38,071)

(33,967)

Net current assets

 

212,719

184,250

Net assets

 

215,821

184,250

Capital and reserves

 

Called up share capital

1

1

Retained earnings

215,820

184,249

Shareholders' funds

 

215,821

184,250

For the financial year ending 28 February 2025 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 9 June 2025
 

.........................................
Mrs B A Robertson
Director

 

Beth Robertson Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

1

General information

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

The address of its registered office is:
2 Old Bath Road
Newbury
Berkshire
RG14 1QL
England

The principal place of business is:
Walton Grange
Little Salisbury
Pewsey
Wiltshire
SN9 5NB
England

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the 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.

Tax

The tax expense for the period comprises current tax payable.

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.

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.

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:

 

Beth Robertson Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Asset class

Depreciation method and rate

Computer equipment

25% Straight line

Property Improvements

10% Straight line

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.

Debtors

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

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

 

Beth Robertson Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

4

Tangible assets

Property
Improvements
£

Office equipment
£

Total
£

Cost or valuation

Additions

2,592

761

3,353

At 28 February 2025

2,592

761

3,353

Depreciation

Charge for the year

156

95

251

At 28 February 2025

156

95

251

Carrying amount

At 28 February 2025

2,436

666

3,102

5

Debtors

Current

2025
£

2024
£

Other debtors

20,968

10,204

 

20,968

10,204

6

Creditors

Creditors: amounts falling due within one year

2025
£

2024
£

Due within one year

Trade creditors

840

583

Taxation and social security

33,857

29,990

Other creditors

3,374

3,394

38,071

33,967