Robinson Foods LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: OC310440

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		318,859		277,131

			318,859		277,131
CURRENT ASSETS
Stocks	6	27,959		27,959
Debtors	7	75,209		87,818
Cash at bank and in hand		84,523		66,259

		187,691		182,036
Creditors: Amounts Falling Due Within One Year	8	(59,668 )		(61,096 )

NET CURRENT ASSETS (LIABILITIES)			128,023		120,940

TOTAL ASSETS LESS CURRENT LIABILITIES			446,882		398,071

Creditors: Amounts Falling Due After More Than One Year	9		(100,882 )		(111,534 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			346,000		286,537

REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability		214,322		205,633
Other amounts		126,678		75,904

			341,000		281,537

Equity
Members' other interests
Members' capital		5,000		5,000

			5,000		5,000

			346,000		286,537

TOTAL MEMBERS' INTEREST
Loans and other debts due to members			341,000		281,537
Members' other interests			5,000		5,000

			346,000		286,537

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Robinson Foods LLP

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr Jason Robinson

Designated Member

19/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Robinson Foods LLP is a limited liability partnership, incorporated in England & Wales, registered number OC310440 . The Registered Office is Unit 7, Turnpike Industrial Park, Newbury, Berkshire, RG13 2LR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Non depreciating asset
Plant & Machinery	20% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	15% on reducing balance
Computer Equipment	25% on reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 6 (2023: 6)

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Robinson Foods LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2024	1,800

As at 31 December 2024	1,800

Amortisation
As at 1 January 2024	1,800

As at 31 December 2024	1,800

Net Book Value
As at 31 December 2024	-

As at 1 January 2024	-

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 January 2024	247,929	135,262	38,367	13,442
Additions	-	58,238	-	-

As at 31 December 2024	247,929	193,500	38,367	13,442

Depreciation
As at 1 January 2024	-	118,000	27,857	13,190
Provided during the period	-	13,550	2,628	38

As at 31 December 2024	-	131,550	30,485	13,228

Net Book Value
As at 31 December 2024	247,929	61,950	7,882	214

As at 1 January 2024	247,929	17,262	10,510	252


	Computer Equipment	Total
	£	£
Cost
As at 1 January 2024	3,201	438,201
Additions	-	58,238

As at 31 December 2024	3,201	496,439

Depreciation
As at 1 January 2024	2,023	161,070
Provided during the period	294	16,510

As at 31 December 2024	2,317	177,580

...CONTINUED

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Robinson Foods LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

Net Book Value
As at 31 December 2024	884	318,859

As at 1 January 2024	1,178	277,131

6. Stocks

	2024	2023
	£	£
Stock	27,959	27,959

7. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	70,335	82,726
Other debtors	4,874	5,092

	75,209	87,818

8. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	49,234	53,082
Other loans	8,382	6,111
Other creditors	2,052	1,903

	59,668	61,096

9. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Other loans	100,882	111,534

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