REGISTERED NUMBER: SC362880 (Scotland)

Messrs Robson Limited

Unaudited Financial Statements

for the period

31st December 2023 to 31st July 2024

Page

Company information

1

Statement of financial position

2

Notes to the financial statements

3

Directors:

Mrs J A Robson

M L Robson

A L Robson

W M Robson

Registered office:

Pressen Hill Farm

Kelso

Roxburghshire

TD5 8BW

Registered number:

SC362880 (Scotland)

Accountants:

Rennie Welch LLP

Academy House

Shedden Park Road

Kelso

Roxburghshire

TD5 7AL

Current assets

Debtors

4

238,971

238,971

Cash in hand

1,800

1,800

240,771

240,771

Creditors

Amounts falling due within one year

5

3,639

3,639

Net current assets

237,132

237,132

Total assets less current liabilities

237,132

237,132

Capital and reserves

Called up share capital

1,800

1,800

Retained earnings

235,332

235,332

Shareholders' funds

237,132

237,132

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st July 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st July 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5th September 2025 and were signed on its behalf by:

M L Robson - Director

1.	Statutory information

Messrs Robson Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Financial instruments

The following liabilities are classified as financial instruments - creditors, accruals and amounts owed to connected parties.

Creditors, accruals and amounts owed to connected parties are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained earnings.

Investments

Fixed asset investments relate to the company's participating interest in the farming partnership of Messrs Robson.

Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably.

Going concern

The directors have considered the company's financial position for a minimum period of 12 months and beyond from the date of signing these financial statements and has an expectation that the company should be in a position to continue trading in the current format for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.

3.	Employees and directors

The average number of employees during the period was NIL (2023 - NIL).

4.

Debtors: amounts falling due within one year

2024

2023

£

£

Amounts owed by participating interests

238,971

238,971

5.

Creditors: amounts falling due within one year

2024

2023

£

£

Trade creditors

39

39

Other creditors

3,600

3,600

3,639

3,639