Registration number: 04768496

Roberts & Co (Bristol) Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 7

Roberts & Co (Bristol) Limited

(Registration number: 04768496)
Balance Sheet as at 31 May 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	115,130	115,130
Tangible assets	5	12,119	10,887
		127,249	126,017
Current assets
Debtors	6	192,689	182,401
Cash at bank and in hand		54,511	71,554
		247,200	253,955
Creditors: Amounts falling due within one year	7	(87,133)	(89,753)
Net current assets		160,067	164,202
Net assets		287,316	290,219
Capital and reserves
Called up share capital	8	1,000	1,000
Retained earnings		286,316	289,219
Shareholders' funds		287,316	290,219

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 19 November 2025
 

......................................... P J Roberts Director

Roberts & Co (Bristol) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
24 High Street
Chipping Sodbury
Bristol
BS37 6AH

These financial statements were authorised for issue by the director on 19 November 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Roberts & Co (Bristol) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025 (continued)

2	Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures, fittings and equipment	6 years
Short leasehold property	Term of lease

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, subject to periodic impairment review by the director to ensure value is fairly stated.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Roberts & Co (Bristol) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025 (continued)

2	Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 8 (2024 - 7).

Roberts & Co (Bristol) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025 (continued)

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 June 2024	290,000	290,000
At 31 May 2025	290,000	290,000
Amortisation
At 1 June 2024	174,870	174,870
At 31 May 2025	174,870	174,870
Carrying amount
At 31 May 2025	115,130	115,130
At 31 May 2024	115,130	115,130

5	Tangible assets

	Short leasehold land and buildings £	Fixtures, fittings and equipment £	Total £
Cost or valuation
At 1 June 2024	2,997	69,005	72,002
Additions	-	5,748	5,748
At 31 May 2025	2,997	74,753	77,750
Depreciation
At 1 June 2024	2,997	58,118	61,115
Charge for the year	-	4,516	4,516
At 31 May 2025	2,997	62,634	65,631
Carrying amount
At 31 May 2025	-	12,119	12,119
At 31 May 2024	-	10,887	10,887

Roberts & Co (Bristol) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025 (continued)

6

Debtors

Current	2025 £	2024 £
Trade debtors	48,132	44,947
Other debtors	144,557	137,454
	192,689	182,401

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	1,076	2,297
Taxation and social security	75,506	75,914
Other creditors	10,551	11,542
	87,133	89,753

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	1,000	1,000	1,000	1,000

Roberts & Co (Bristol) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025 (continued)

9	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2025 £	2024 £
Not later than one year	1,933	25,890
Later than one year and not later than five years	23,863	43,196
	25,796	69,086

The amount of non-cancellable operating lease payments recognised as an expense during the year was £25,890 (2024 - £21,207).