REGISTERED NUMBER: 02179451 (England and Wales)

Financial Statements

for the Year Ended 31 May 2025

for

Stan Robinson (Distribution) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs FE Robinson

MS Robinson

IG Robinson

Mrs P Wilson

SECRETARY:

Mrs P Wilson

REGISTERED OFFICE:

Ladford Fields

Seighford

Stafford

ST18 9QE

REGISTERED NUMBER:

02179451 (England and Wales)

AUDITORS:

Muras Baker Jones Limited

Chartered Accountants and Statutory Auditors

Regent House

Bath Avenue

Wolverhampton

West Midlands

WV1 4EG

FIXED ASSETS

Tangible assets

3

118,299

96,013

CURRENT ASSETS

Debtors

4

714,032

771,779

Cash at bank

301,439

56,823

1,015,471

828,602

CREDITORS

Amounts falling due within one year

5

831,704

750,331

NET CURRENT ASSETS

183,767

78,271

TOTAL ASSETS LESS CURRENT LIABILITIES

302,066

174,284

PROVISIONS FOR LIABILITIES

25,303

18,847

NET ASSETS

276,763

155,437

CAPITAL AND RESERVES

Called up share capital

300,000

300,000

Retained earnings

(23,237

)

(144,563

)

SHAREHOLDERS' FUNDS

276,763

155,437

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 Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 22 September 2025 and were signed on its behalf by:

MS Robinson - Director

1.	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.

The financial statements are prepared in sterling which is the functional currency of the entity, and rounded to the nearest pound.

Going Concern

The directors believe there are no material uncertainties that call into doubt the Company's ability to continue as a going concern and the accounts have therefore been prepared on the basis that the Company is a going concern.Short term cash holdings are sufficient to ensure adequate cashflow for the Company to meet its debts as they fall due. On the basis of these factors, the directors consider that it is appropriate to prepare the accounts on a going concern basis.

Significant judgements and estimates

Preparation of the financial statements requires management to make significant judgements and estimates. There are no items in the financial statements where judgement and estimates have been made.

Turnover

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates value added tax and other sales taxes.

The following criteria is used to determine when revenue is recognised:

Storage and pick and pack warehousing

Revenue is recognised on the delivery of the service based on the proportion of the total delivered at the Statement of Financial Position date.

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or over the period economic benefits are expected to continue, if shorter.

Plant and machinery etc

- straight line rates between 15% and 50%

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

Financial instruments

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term creditors are measured at transaction price.

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

There are no complex financial instruments.

Leased assets

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

The contributions are recognised as an expense in the Income Statement when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2024 - 26 ) .

3.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

332,744

Additions

89,051

At 31 May 2025

421,795

DEPRECIATION

At 1 June 2024

236,731

Charge for year

66,765

At 31 May 2025

303,496

NET BOOK VALUE

At 31 May 2025

118,299

At 31 May 2024

96,013

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

416,134

489,213

Amounts owed by group undertakings

62,736

41,936

Other debtors

235,162

240,630

714,032

771,779

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade creditors

266,348

208,531

Amounts owed to group undertakings

324,946

311,849

Taxation and social security

173,832

148,598

Other creditors

66,578

81,353

831,704

750,331

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Auditors' Report was unqualified.

Trevor Brueton BA FCA (Senior Statutory Auditor)

for and on behalf of Muras Baker Jones Limited

7.	CONTINGENT LIABILITIES

The company has given an unlimited guarantee to Yorkshire Bank plc in respect of the borrowings of its parent undertaking. At the year end the liabilities covered by this guarantee amounted to £NIL.

The company and the group are registered for value added tax as a group and each company is jointly and severally liable for the liability. At the year end the additional liability was £607,523 (2024 - £637,656).

8.	CAPITAL COMMITMENTS

31.5.25

31.5.24

£

£

Contracted but not provided for in the

financial statements

89,051

-

9.	CONTROLLING PARTY