Robinson Crusoe (Fife) Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Robinson Crusoe (Fife) Ltd for the year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Robinson Crusoe (Fife) Ltd for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Robinson Crusoe (Fife) Ltd , as a body, in accordance with the terms of our engagement letter dated 25 February 2015. Our work has been undertaken solely to prepare for your approval the accounts of Robinson Crusoe (Fife) Ltd and state those matters that we have agreed to state to the directors of Robinson Crusoe (Fife) Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Robinson Crusoe (Fife) Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that Robinson Crusoe (Fife) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Robinson Crusoe (Fife) Ltd . You consider that Robinson Crusoe (Fife) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Robinson Crusoe (Fife) Ltd . 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 financial statements.

4th September 2025

Gillespie's Fife

Accountants

Fric Ajax Way

Methil

Leven

KY8 3RS

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Robinson Crusoe (Fife) Ltd

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: SC395763

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,328,861		1,587,623
Tangible Assets	5		2,277,778		2,366,642
Investments	6		100		100

			3,606,739		3,954,365
CURRENT ASSETS
Stocks	7	458,725		405,950
Debtors	8	2,449,849		2,218,814
Cash at bank and in hand		52		29

		2,908,626		2,624,793
Creditors: Amounts Falling Due Within One Year	9	(5,442,047 )		(5,068,914 )

NET CURRENT ASSETS (LIABILITIES)			(2,533,421 )		(2,444,121 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,073,318		1,510,244

Creditors: Amounts Falling Due After More Than One Year	10		(295,206 )		(70,515 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(296,194 )		(296,194 )

NET ASSETS			481,918		1,143,535

CAPITAL AND RESERVES
Called up share capital	11		1		1
Revaluation reserve	12		2,069,806		2,069,806
Profit and Loss Account			(1,587,889 )		(926,272 )

SHAREHOLDERS' FUNDS			481,918		1,143,535

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Robinson Crusoe (Fife) 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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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.

On behalf of the board

Mr John Davidson

Director

4th September 2025

The notes on pages 4 to 6 form part of these financial statements.

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Robinson Crusoe (Fife) Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Robinson Crusoe (Fife) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC395763 . The registered office is 15 Taeping Close, Cellardyke, Anstruther, Fife, KY10 3YL.

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 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. 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:

Plant & Machinery	10% RB
Motor Vehicles	20% RB
Fixtures & Fittings	10% RB
Computer Equipment	20% RB

2.4. 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 directors, during the year was: 4 (2024: 3)

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2024	1,718,763
Disposals	(100,000 )

As at 31 March 2025	1,618,763

Amortisation
As at 1 April 2024	131,140
Provided during the period	158,762

As at 31 March 2025	289,902

...CONTINUED

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Robinson Crusoe (Fife) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	1,328,861

As at 1 April 2024	1,587,623

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	2,940,497	48,595	440,532	3,429,624
Additions	185,577	-	2,185	187,762
Disposals	-	-	(10,125 )	(10,125 )

As at 31 March 2025	3,126,074	48,595	432,592	3,607,261

Depreciation
As at 1 April 2024	771,192	21,358	270,432	1,062,982
Provided during the period	235,488	5,447	34,149	275,084
Disposals	-	-	(8,583 )	(8,583 )

As at 31 March 2025	1,006,680	26,805	295,998	1,329,483

Net Book Value
As at 31 March 2025	2,119,394	21,790	136,594	2,277,778

As at 1 April 2024	2,169,305	27,237	170,100	2,366,642

6. Investments

	Other
	£
Cost or Valuation
As at 1 April 2024	100

As at 31 March 2025	100

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	100

As at 1 April 2024	100

7. Stocks

	2025	2024
	£	£
Stock	458,725	405,950

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Robinson Crusoe (Fife) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	4,389	3,759
Fuel duty reclaim	6,555	6,794
Other debtor - Sea Harvest	-	2,368
VAT	14,680	20,737
Amounts owed by group undertakings	2,424,225	2,185,156

	2,449,849	2,218,814

9. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	37,794	95,855
Bank loans and overdrafts	273,331	306,655
Pension contribution	-	694
Accruals and deferred income	2,030	1,865
Directors' loan accounts	595,797	424,120
Amounts owed to group undertakings	4,533,095	4,239,725

	5,442,047	5,068,914

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

	2025	2024
	£	£
Bank loans	295,206	70,515

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

12. Reserves

	Revaluation Reserve
	£
As at 1 April 2024	2,069,806

As at 31 March 2025	2,069,806

13. Related Party Transactions

Included within debtors is an amount of £2,425,264 due from Robinson Crusoe (Entitlements) Ltd which form part of the group company.

Included within creditors is an amount of £4,533,095 due to Wemyss Harbour (Assets) Ltd which form part of the group company.

14. Ultimate Controlling Party

The company's ultimate controlling party is Wemyss Harbour (Assets) Limited by virtue of his ownership of 100% of the issued share capital in the company.

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