Robertson Simpson Limited 31/05/2025 iXBRL

Company registration number: 04388470

Robertson Simpson Limited

Unaudited filleted abridged financial statements

31 May 2025

Robertson Simpson Limited

Contents

Directors and other information

Accountants report

Abridged statement of financial position

Statement of changes in equity

Notes to the financial statements

Robertson Simpson Limited

Directors and other information


	Directors	Mr Richard Mark Robertson
		Mrs Alison Robertson


	Secretary	Alison Robertson


	Company number	04388470


	Registered office	Unit 4 The Staithes
		Watermark
		Gateshead
		Tyne and Wear
		NE11 9SN


	Business address	Unit 4 The Staithes
		Watermark
		Gateshead
		Tyne and Wear
		NE11 9SN


	Accountants	TR Dixon & Co Ltd
		Chartered Certified Accountants
		Statutory Auditors
		Bermuda House
		1A Dinsdale Place
		Newcastle upon Tyne
		Tyne and Wear
		NE2 1BD




	Bankers	Lloyds Bank plc

Robertson Simpson Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Robertson Simpson Limited

Year ended 31 May 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Robertson Simpson Limited for the year ended 31 May 2025 which comprise the abridged statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements.

This report is made solely to the board of directors of Robertson Simpson Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Robertson Simpson Limited and state those matters that we have agreed to state to the board of directors of Robertson Simpson Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Robertson Simpson Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Robertson Simpson Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Robertson Simpson Limited. You consider that Robertson Simpson Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Robertson Simpson Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

TR Dixon & Co Ltd

Chartered Certified Accountants

Statutory Auditors

Bermuda House

1A Dinsdale Place

Newcastle upon Tyne

Tyne and Wear

NE2 1BD

6 November 2025

Robertson Simpson Limited

Abridged statement of financial position

31 May 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	-		-
Tangible assets	6	6,357		5,649
		_______		_______
			6,357		5,649

Current assets
Debtors		74,619		147,533
Cash at bank and in hand		87,811		28,766
		_______		_______
		162,430		176,299
Creditors: amounts falling due
within one year		( 96,491)		( 94,920)
		_______		_______
Net current assets			65,939		81,379
			_______		_______
Total assets less current liabilities			72,296		87,028

Creditors: amounts falling due
after more than one year			( 5,000)		( 15,000)
			_______		_______
Net assets			67,296		72,028
			_______		_______

Capital and reserves
Called up share capital	7		70		70
Other reserves			40		40
Profit and loss account			67,186		71,918
			_______		_______
Shareholders funds			67,296		72,028
			_______		_______

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

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 31 May 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 06 November 2025 , and are signed on behalf of the board by:

Mr Richard Mark Robertson

Director

Company registration number: 04388470

Robertson Simpson Limited

Notes to the financial statements

Year ended 31 May 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Robertson Simpson Limited, Unit 4 The Staithes, Watermark, Gateshead, Tyne and Wear, NE11 9SN.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Computer equipment	-	33 %	reducing balance
Fittings fixtures and equipment	-	15 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 7 (2024: 7 ).

5. Intangible assets


		£
	Cost
	At 1 June 2024 and 31 May 2025	346,000
		_______
	Amortisation
	At 1 June 2024	-
	Charge for the year	346,000
		_______
	At 31 May 2025	346,000
		_______
	Carrying amount
	At 31 May 2025	-
		_______
	At 31 May 2024	346,000
		_______

6. Tangible assets


		£
	Cost
	At 1 June 2024	134,660
	Additions	2,316
		_______
	At 31 May 2025	136,976
		_______
	Depreciation
	At 1 June 2024	129,010
	Charge for the year	1,609
		_______
	At 31 May 2025	130,619
		_______
	Carrying amount
	At 31 May 2025	6,357
		_______
	At 31 May 2024	5,650
		_______

7. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£
Ordinary A shares of £ 1.00 each	60	60	60	60
Ordinary B shares of £ 1.00 each	10	10	10	10
	_______	_______	_______	_______
	70	70	70	70
	_______	_______	_______	_______

8. Controlling party

Mr R Robertson is considered the ultimate controlling party as he is controlling director and shareholder of Samam Holdings Ltd, the parent company of Robertson Simpson Limited .

9. Going Concern

The Company's financial statements have been prepared on a going concern basis, as after making appropriate enquiries, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future.