Robertson's Jewellers Limited


Director	Mr S J Robertson


Registered Address	25a Molesworth Street
	Wadebridge
	PL27 7DR


Registered Number	04760621 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		25,000		30,000
Tangible assets	4		88,724		96,763
			113,724		126,763
Current assets
Stocks	5	402,129		342,337
Debtors		672		10,158
Current asset investments		4,800		4,800
Cash at bank and on hand		79,921		92,200
		487,522		449,495
Creditors amounts falling due within one year	6	(321,555)		(334,985)
Net current assets (liabilities)			165,967		114,510
Total assets less current liabilities			279,691		241,273
Net assets			279,691		241,273
Capital and reserves
Called up share capital			2		2
Profit and loss account			279,689		241,271
Shareholders' funds			279,691		241,273

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 7 November 2025, and are signed on its behalf by:

Mr S J Robertson
Director
Registered Company No. 04760621

Robertson's Jewellers Limited

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible fixed assets are stated at cost or valuation less amortisation. Amortisation is provided on all tangible fixed assets as follows: Goodwill - Straight line over 20 years

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Fixtures and fittings	10

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	12		10

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 September 24	100,000	100,000
At 31 August 25	100,000	100,000
Amortisation and impairment
At 01 September 24	70,000	70,000
Charge for year	5,000	5,000
At 31 August 25	75,000	75,000
Net book value
At 31 August 25	25,000	25,000
At 31 August 24	30,000	30,000

4.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 01 September 24	12,485	274,488	286,973
Additions	-	432	432
At 31 August 25	12,485	274,920	287,405
Depreciation and impairment
At 01 September 24	-	190,210	190,210
Charge for year	-	8,471	8,471
At 31 August 25	-	198,681	198,681
Net book value
At 31 August 25	12,485	76,239	88,724
At 31 August 24	12,485	84,278	96,763

5.	Stocks

	2025	2024
	£	£
Other stocks	402,129	342,337
Total	402,129	342,337

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	14,571	15,501
Taxation and social security	27,711	27,040
Other creditors	276,769	289,949
Accrued liabilities and deferred income	2,504	2,495
Total	321,555	334,985


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.