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REGISTERED NUMBER: 03347866 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Robcliffe Limited

Robcliffe Limited (Registered number: 03347866)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


Robcliffe Limited (Registered number: 03347866)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 292,133 307,474
292,133 307,474

CURRENT ASSETS
Stocks 150,425 140,920
Debtors 6 25,614 31,651
Investments 7 51,430 51,430
Cash at bank and in hand 486,656 393,889
714,125 617,890
CREDITORS
Amounts falling due within one year 8 207,049 115,655
NET CURRENT ASSETS 507,076 502,235
TOTAL ASSETS LESS CURRENT LIABILITIES 799,209 809,709

CREDITORS
Amounts falling due after more than one year 9 (32,096 ) (37,809 )

PROVISIONS FOR LIABILITIES (40,497 ) (30,237 )
NET ASSETS 726,616 741,663

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 725,616 740,663
SHAREHOLDERS' FUNDS 726,616 741,663

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Robcliffe Limited (Registered number: 03347866)

Balance Sheet - continued
30 September 2024


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 June 2025 and were signed by:





Mr F Robinson - Director


Robcliffe Limited (Registered number: 03347866)

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

1. STATUTORY INFORMATION

Robcliffe Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 03347866

Registered office: Ellis Ashton Street
Huyton Industrial Estate
Liverpool
Merseyside
L36 6BJ

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.

Turnover
Turnover represents amounts receivable, excluding Value Added Tax, for goods and services provided in the UK. Sales are recognised in the year in which the work is done or the goods supplied.

Tangible fixed assets
Tangible fixed assets are stated at historical cost less accumulated depreciation and any provision for impairment. The cost of tangible fixed assets includes only expenditure incurred in bringing the assets into working condition for their intended use. Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Long leasehold- 5% on cost
Plant and equipment- 20% on cost
Motor vehicles- 25% on cost
Fixtures and fittings- 20% on cost
Computer equipment- 25% on cost

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of significant change since the last reporting date.

Financial instruments
The company has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments.

Basic financial assets, including trade and other receivables, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities, including trade and other payables are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

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


Robcliffe Limited (Registered number: 03347866)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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 contributes to defined contribution pension schemes for certain directors and staff. Contributions are charged to the profit and loss account as incurred.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 28,086
AMORTISATION
At 1 October 2023
and 30 September 2024 28,086
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

Robcliffe Limited (Registered number: 03347866)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 October 2023 508,621 553,377 2,742
Additions - - -
At 30 September 2024 508,621 553,377 2,742
DEPRECIATION
At 1 October 2023 367,778 507,424 2,742
Charge for year 10,695 21,912 -
At 30 September 2024 378,473 529,336 2,742
NET BOOK VALUE
At 30 September 2024 130,148 24,041 -
At 30 September 2023 140,843 45,953 -

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 October 2023 412,910 2,130 1,479,780
Additions 82,776 3,192 85,968
At 30 September 2024 495,686 5,322 1,565,748
DEPRECIATION
At 1 October 2023 293,297 1,065 1,172,306
Charge for year 67,369 1,333 101,309
At 30 September 2024 360,666 2,398 1,273,615
NET BOOK VALUE
At 30 September 2024 135,020 2,924 292,133
At 30 September 2023 119,613 1,065 307,474

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 October 2023
and 30 September 2024 47,584
DEPRECIATION
At 1 October 2023 18,438
Charge for year 11,896
At 30 September 2024 30,334
NET BOOK VALUE
At 30 September 2024 17,250
At 30 September 2023 29,146

Robcliffe Limited (Registered number: 03347866)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 19,819 27,877
Other debtors 5,795 3,774
25,614 31,651

7. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Unlisted investments 51,430 51,430

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 5,713 5,713
Trade creditors 121,425 24,780
Taxation and social security 40,887 51,429
Other creditors 39,024 33,733
207,049 115,655

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 32,096 37,809

10. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 37,809 43,522

The hire purchase liability is secured against the asset to which it relates.