Company registration number SC261751 (Scotland)
STEWART ROBB PLANT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
PAGES FOR FILING WITH REGISTRAR
STEWART ROBB PLANT LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
STEWART ROBB PLANT LIMITED
BALANCE SHEET
AS AT
28 FEBRUARY 2025
28 February 2025
- 1 -
28 February 2025
29 February 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
99,346
114,761
Current assets
Stocks
26,060
25,920
Debtors
4
4,778
4,355
Cash at bank and in hand
52,033
43,552
82,871
73,827
Creditors: amounts falling due within one year
5
(74,451)
(94,207)
Net current assets/(liabilities)
8,420
(20,380)
Total assets less current liabilities
107,766
94,381
Creditors: amounts falling due after more than one year
6
-
0
(11,700)
Net assets
107,766
82,681
Capital and reserves
Called up share capital
7
2
2
Profit and loss reserves
107,764
82,679
Total equity
107,766
82,681

For the financial year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 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.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 26 November 2025
Mr S Robb
Director
Company registration number SC261751 (Scotland)
STEWART ROBB PLANT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 2 -
1
Accounting policies
Company information

Stewart Robb Plant Limited is a private company limited by shares incorporated in Scotland. The registered office is 2 Melville Street, Falkirk, Scotland, FK1 1HZ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
10% on cost
Plant and equipment
25% reducing balance
Computers
33% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

STEWART ROBB PLANT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
3
Tangible fixed assets
Leasehold improvements
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 March 2024
13,843
184,064
300
288,148
486,355
Additions
-
0
17,700
-
0
-
0
17,700
At 28 February 2025
13,843
201,764
300
288,148
504,055
Depreciation and impairment
At 1 March 2024
13,843
99,817
300
257,634
371,594
Depreciation charged in the year
-
0
25,487
-
0
7,628
33,115
At 28 February 2025
13,843
125,304
300
265,262
404,709
STEWART ROBB PLANT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
3
Tangible fixed assets
Leasehold improvements
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
£
(Continued)
- 4 -
Carrying amount
At 28 February 2025
-
0
76,460
-
0
22,886
99,346
At 29 February 2024
-
0
84,247
-
0
30,514
114,761
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
4,778
4,355
5
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases
11,700
30,907
Taxation and social security
47
1,576
Other creditors
61,184
60,204
Accruals and deferred income
1,520
1,520
74,451
94,207
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
-
0
11,700
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
2
2
2
2
2025-02-28 2024-03-01 false false false 26 November 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr S Robb SC261751 2024-03-01 2025-02-28 SC261751 2025-02-28 SC261751 2024-02-29 SC261751 core:LeaseholdImprovements 2025-02-28 SC261751 core:PlantMachinery 2025-02-28 SC261751 core:ComputerEquipment 2025-02-28 SC261751 core:MotorVehicles 2025-02-28 SC261751 core:LeaseholdImprovements 2024-02-29 SC261751 core:PlantMachinery 2024-02-29 SC261751 core:ComputerEquipment 2024-02-29 SC261751 core:MotorVehicles 2024-02-29 SC261751 core:WithinOneYear 2025-02-28 SC261751 core:WithinOneYear 2024-02-29 SC261751 core:AfterOneYear 2025-02-28 SC261751 core:AfterOneYear 2024-02-29 SC261751 core:CurrentFinancialInstruments 2025-02-28 SC261751 core:CurrentFinancialInstruments 2024-02-29 SC261751 core:ShareCapital 2025-02-28 SC261751 core:ShareCapital 2024-02-29 SC261751 core:RetainedEarningsAccumulatedLosses 2025-02-28 SC261751 core:RetainedEarningsAccumulatedLosses 2024-02-29 SC261751 core:ShareCapitalOrdinaryShareClass1 2025-02-28 SC261751 core:ShareCapitalOrdinaryShareClass1 2024-02-29 SC261751 bus:Director1 2024-03-01 2025-02-28 SC261751 core:LeaseholdImprovements 2024-03-01 2025-02-28 SC261751 core:PlantMachinery 2024-03-01 2025-02-28 SC261751 core:ComputerEquipment 2024-03-01 2025-02-28 SC261751 core:MotorVehicles 2024-03-01 2025-02-28 SC261751 2023-03-01 2024-02-29 SC261751 core:LeaseholdImprovements 2024-02-29 SC261751 core:PlantMachinery 2024-02-29 SC261751 core:ComputerEquipment 2024-02-29 SC261751 core:MotorVehicles 2024-02-29 SC261751 2024-02-29 SC261751 core:CurrentFinancialInstruments core:WithinOneYear 2025-02-28 SC261751 core:CurrentFinancialInstruments core:WithinOneYear 2024-02-29 SC261751 core:Non-currentFinancialInstruments 2025-02-28 SC261751 core:Non-currentFinancialInstruments 2024-02-29 SC261751 bus:OrdinaryShareClass1 2024-03-01 2025-02-28 SC261751 bus:OrdinaryShareClass1 2025-02-28 SC261751 bus:OrdinaryShareClass1 2024-02-29 SC261751 bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 SC261751 bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 SC261751 bus:FRS102 2024-03-01 2025-02-28 SC261751 bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 SC261751 bus:FullAccounts 2024-03-01 2025-02-28 xbrli:pure xbrli:shares iso4217:GBP