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Company Registration No. 05037474 (England and Wales)
P & J ROBINSON (ELECTRICAL) LTD Unaudited accounts for the year ended 28 February 2025
P & J ROBINSON (ELECTRICAL) LTD Unaudited accounts Contents
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P & J ROBINSON (ELECTRICAL) LTD Company Information for the year ended 28 February 2025
Director
Jacqueline Robinson
Company Number
05037474 (England and Wales)
Registered Office
105 CARRINGTON LANE SALE CHESHIRE M33 5NJ
Accountants
P A Hull & Co 30 Bolton Road Aspull Wigan Lancashire WN2 1YY
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of P & J ROBINSON (ELECTRICAL) LTD for the year ended 28 February 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of P & J ROBINSON (ELECTRICAL) LTD for the year ended 28 February 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of P & J ROBINSON (ELECTRICAL) LTD, as a body, in accordance with the terms of our engagement letter dated 19 May 2025. Our work has been undertaken solely to prepare for your approval the accounts of P & J ROBINSON (ELECTRICAL) LTD and state those matters that we have agreed to state to the Board of Directors of P & J ROBINSON (ELECTRICAL) LTD, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than P & J ROBINSON (ELECTRICAL) LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that P & J ROBINSON (ELECTRICAL) LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of P & J ROBINSON (ELECTRICAL) LTD. You consider that P & J ROBINSON (ELECTRICAL) LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of P & J ROBINSON (ELECTRICAL) LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
P A Hull & Co Chartered Accountants 30 Bolton Road Aspull Wigan Lancashire WN2 1YY 19 May 2025
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P & J ROBINSON (ELECTRICAL) LTD Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
287 
378 
Current assets
Debtors
4,606 
27,651 
Cash at bank and in hand
170,353 
167,931 
174,959 
195,582 
Creditors: amounts falling due within one year
(155,358)
(154,581)
Net current assets
19,601 
41,001 
Net assets
19,888 
41,379 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
19,788 
41,279 
Shareholders' funds
19,888 
41,379 
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 May 2025 and were signed on its behalf by
Jacqueline Robinson Director Company Registration No. 05037474
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P & J ROBINSON (ELECTRICAL) LTD Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
P & J ROBINSON (ELECTRICAL) LTD is a private company, limited by shares, registered in England and Wales, registration number 05037474. The registered office is 105 CARRINGTON LANE, SALE, CHESHIRE, M33 5NJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Computer equipment
25% reducing balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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P & J ROBINSON (ELECTRICAL) LTD Notes to the Accounts for the year ended 28 February 2025
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2024
3,485 
316 
3,801 
At 28 February 2025
3,485 
316 
3,801 
Depreciation
At 1 March 2024
3,423 
- 
3,423 
Charge for the year
12 
79 
91 
At 28 February 2025
3,435 
79 
3,514 
Net book value
At 28 February 2025
50 
237 
287 
At 29 February 2024
62 
316 
378 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
1,607 
- 
Trade debtors
2,999 
27,651 
4,606 
27,651 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
- 
10,721 
Taxes and social security
1,783 
14,988 
Other creditors
910 
1,466 
Loans from directors
150,100 
124,876 
Accruals
2,565 
2,530 
155,358 
154,581 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £100 each
100 
100 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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