| Registered Number:04912329 |
For the year ended 31 March 2025
England and Wales
Unaudited Financial Statements
For the year ended 31 March 2025
Tony Roberts & Son Ltd
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
Tony Roberts & Son Ltd
Statement of Financial Position
2024
2025
| Property, plant and equipment |
70,571
65,254
3
70,571
65,254
7,500
6,200
4
| Trade and other receivables |
32,604
32,698
5
57,227
| Cash and cash equivalents |
59,102
98,000
97,331
| Trade and other payables: amounts falling due within one |
| year |
(50,082)
(41,064)
6
47,249
56,936
Net current assets
| Total assets less current liabilities |
127,507
112,503
| Trade and other payables: amounts falling due after more |
| than one year |
(10,703)
(4,722)
7
(13,409)
(12,398)
| Provisions for liabilities |
109,376
Net assets
89,402
2
2
109,374
89,400
109,376
89,402
Shareholders' funds
| For the year ended 31 March 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 of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006 |
| The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| These financial statements were approved and authorised for issue by the Board on 02 October 2025 and were signed by: |
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For the year ended 31 March 2025
Tony Roberts & Son Ltd
Statement of Financial Position Continued
| The notes form part of these financial statements |
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For the year ended 31 March 2025
Tony Roberts & Son Ltd
Notes to the Financial Statements
Statutory Information
| Tony Roberts & Son Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration |
| number 04912329. |
Swn Y Coed
Berthengam, Trelogan
Holywell
Flintshire
CH8 9BZ
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Revenue recognition
| Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
Property, plant and equipment
| Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Plant and machinery
Computer equipment
Motor vehicles
Tools & equipment
Inventories
| Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. |
Deferred tax
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. |
Hire purchase and leasing commitments
| Rentals payable under operating leases are charged against income on a straight line basis over the lease term. The finance element of the rental payment is charged to the profit and loss account on a straight line basis. |
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For the year ended 31 March 2025
Tony Roberts & Son Ltd
Notes to the Financial Statements Continued
| 2. Intangible fixed assets |
Website
Goodwill
60,000
61,700
1,700
61,700
60,000
1,700
61,700
60,000
1,700
61,700
60,000
1,700
-
-
-
-
-
-
| 3. Property, plant and equipment |
Motor vehicles
101,567
283
19,228
76,852
5,204
20,995
-
-
20,995
-
97,847
19,228
283
122,562
5,204
| Provision for depreciation and impairment |
36,313
283
17,896
16,852
1,282
Charge for year
15,678
-
558
14,113
1,007
51,991
283
18,454
30,965
2,289
2,915
66,882
774
-
70,571
3,922
60,000
1,332
-
65,254
2024
2025
6,200
7,500
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For the year ended 31 March 2025
Tony Roberts & Son Ltd
Notes to the Financial Statements Continued
| 5. Trade and other receivables |
2024
2025
8,340
7,799
| Prepayments and accrued income |
24,358
24,805
32,604
32,698
| 6. Trade and other payables: amounts falling due within one year |
2024
2025
| Bank loans and overdraft (secured) |
6,953
7,153
25,720
28,853
| Taxation and social security |
7,693
12,285
| Accruals and deferred income |
698
483
-
1,308
41,064
50,082
| 7. Trade and other payables: amounts falling due after more than one year |
2024
2025
| Bank loans and overdraft (secured) |
4,023
10,561
142
699
4,722
10,703
| 8. Average number of persons employed |
During the year the average number of employees was 5 (2024 : 6)
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