Robertson Estates And Properties Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: SC454858

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,166,620		916,469

			1,166,620		916,469
CURRENT ASSETS
Debtors	5	257,000		411,660
Cash at bank and in hand		8,653		4,108

		265,653		415,768
Creditors: Amounts Falling Due Within One Year	6	(321,218 )		(194,407 )

NET CURRENT ASSETS (LIABILITIES)			(55,565 )		221,361

TOTAL ASSETS LESS CURRENT LIABILITIES			1,111,055		1,137,830

Creditors: Amounts Falling Due After More Than One Year	7		(484,593 )		(510,643 )

NET ASSETS			626,462		627,187

CAPITAL AND RESERVES
Called up share capital	10		15		15
Profit and Loss Account			626,447		627,172

SHAREHOLDERS' FUNDS			626,462		627,187

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Robertson Estates And Properties Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

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

The financial statements were approved by the board of directors on 15 October 2025 and were signed on its behalf by:

Mr David Hagan

Director

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Robertson Estates And Properties Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC454858 . The registered office is Robertson House, Dunino, St. Andrews, Fife, KY16 8LU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover represents the fee income receivable from the company's principal activity.

2.3. 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	in accordance with the property
Motor Vehicles	25% reducing balance
Fixtures & Fittings	33% on cost

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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Robertson Estates And Properties Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.8. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 21 (2024: 23)

4. Tangible Assets

	Land & Property
	Freehold	Investment Properties	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 April 2024	367,285	600,764	31,700	14,795	1,014,544
Additions	-	254,000	-	-	254,000

As at 31 March 2025	367,285	854,764	31,700	14,795	1,268,544

Depreciation
As at 1 April 2024	64,953	-	18,327	14,795	98,075
Provided during the period	506	-	3,343	-	3,849

As at 31 March 2025	65,459	-	21,670	14,795	101,924

Net Book Value
As at 31 March 2025	301,826	854,764	10,030	-	1,166,620

As at 1 April 2024	302,332	600,764	13,373	-	916,469

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Motor Vehicles	10,030	13,373

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Robertson Estates And Properties Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	257,000	411,660

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	3,940	3,940
Trade creditors	6,188	12,089
Bank loans and overdrafts	18,102	21,119
Other creditors	197,110	16,733
Taxation and social security	95,878	140,526

	321,218	194,407

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	9,592	13,532
Bank loans	475,001	497,111

	484,593	510,643

8. Secured Creditors

Of the creditors the following amounts are secured.

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	13,532	17,472
Bank loans and overdrafts	493,103	518,230

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	3,940	3,940
Later than one year and not later than five years	9,592	13,532

	13,532	17,472

	13,532	17,472

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Robertson Estates And Properties Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	15	15

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