R & I ROBSON LIMITED


Directors	ROBSON, Ian
	ROBSON, Roy


Registered Address	6 Acer Grove
	Whitehaven
	CA28 8BB


Registered Number	09698033 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		646,136		646,544
			646,136		646,544
Current assets
Stocks	4	1,000		1,000
Debtors		1,189		1,121
Cash at bank and on hand		6,632		11,103
		8,821		13,224
Creditors amounts falling due within one year	5	(24,361)		(24,766)
Net current assets (liabilities)			(15,540)		(11,542)
Total assets less current liabilities			630,596		635,002
Creditors amounts falling due after one year	6		(104,853)		(109,020)
Provisions for liabilities	7		(136)		(33)
Net assets			525,607		525,949
Capital and reserves
Called up share capital			34,951		34,951
Other reserves			536,697		536,697
Profit and loss account			(46,041)		(45,699)
Shareholders' funds			525,607		525,949

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 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 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 Board of Directors on 20 November 2025, and are signed on its behalf by:

ROBSON, Ian
Director

ROBSON, Roy
Director

Registered Company No. 09698033

R & I ROBSON LIMITED

Notes to the Financial Statements
for the year ended 31 March 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.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. 

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement

Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	15
	Vehicles	20

	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). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement. Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

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). 

At each date of Statement of Financial Position, stocks are assessed for impairment.  If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell.  The impairment loss is recognised immediately in the Income Statement.

Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

	Trade and other creditors
	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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Total
	£	£	£	£
Cost or valuation
At 01 April 24	644,257	2,408	5,548	652,213
At 31 March 25	644,257	2,408	5,548	652,213
Depreciation and impairment
At 01 April 24	-	1,406	4,263	5,669
Charge for year	-	150	258	408
At 31 March 25	-	1,556	4,521	6,077
Net book value
At 31 March 25	644,257	852	1,027	646,136
At 31 March 24	644,257	1,002	1,285	646,544

4.	Stocks

	2025	2024
	£	£
Finished goods	1,000	1,000
Total	1,000	1,000

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	13,979	11,556
Bank borrowings and overdrafts	4,164	7,016
Taxation and social security	4,436	4,201
Accrued liabilities and deferred income	1,782	1,993
Total	24,361	24,766

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	104,853	109,020
Total	104,853	109,020

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	136	33
Total	136	33