Registration number: 00546953

J M Robinson & Son Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

J M Robinson & Son Limited

Company Information

Directors

Ms Harriet Louise Steel Mrs Victoria Lucy Gibson

Registered office

Greenlands Great Limber Grimsby East Yorkshire DN37 8LY

Accountants

Fullertons Limited Chartered Certified AccountantsManchester House 50A Oxford Road Guiseley Leeds LS20 8AB

J M Robinson & Son Limited

(Registration number: 00546953)
Balance Sheet as at 5 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	13,691	16,120
Investment property	5	1,006,000	1,006,000
Other financial assets		1,000	1,000
		1,020,691	1,023,120
Current assets
Stocks	6	163,158	189,408
Debtors	7	5,119	75,987
Cash at bank and in hand		226,016	270,887
		394,293	536,282
Creditors: Amounts falling due within one year	8	(3,620)	(32,298)
Net current assets		390,673	503,984
Total assets less current liabilities		1,411,364	1,527,104
Provisions for liabilities		(77,447)	(105,669)
Net assets		1,333,917	1,421,435
Capital and reserves
Called up share capital	9	15,830	15,830
Revaluation reserve		462,390	462,390
Other reserves		4,170	4,170
Retained earnings		851,527	939,045
Shareholders' funds		1,333,917	1,421,435

For the financial year ending 5 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

J M Robinson & Son Limited

(Registration number: 00546953)
Balance Sheet as at 5 April 2025

Approved and authorised by the Board on 5 December 2025 and signed on its behalf by:
 

......................................... Ms Harriet Louise Steel Director

J M Robinson & Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

1	General information

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

The address of its registered office is:
Greenlands
Great Limber
Grimsby
East Yorkshire
DN37 8LY
England

These financial statements were authorised for issue by the Board on 5 December 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 sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Government grants

Basic payment scheme is received in respect of calendar years. Receipt is contingent upon meeting certain eligibility criteria over a ten month period. Once the criteria have been met the income is recognised on a time apportioned basis over the calendar year to which it relates.

Tax

The tax expense for the period comprises deferred 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.

J M Robinson & Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

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
Tractors and harvesters	25% reducing balance basis
Other plant, machinery and equipment	15% to 25% reducing balance basis
Motor vehicles	25% reducing balance basis
Improvements to farm buildings	10% straight line basis

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

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.

J M Robinson & Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

Stocks

The basis of valuation is as follows :
Raw materials and consumables are stated at the lower of cost or net realisable value.
Tenantright is calculated by a combination of actual costs incurred and standard costs.
Produce on hand is valued at standard cost.
Livestock is valued at the lower of cost or net realisable value.
Standard costings are based uponcalculations prepared by the Central Association of Agricultural Valuers.
The basis of valuation is consistent with previous years.

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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

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 directors) during the year, was 2 (2024 - 2).

J M Robinson & Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 6 April 2024	30,473	517	1,780	136,588	169,358
At 5 April 2025	30,473	517	1,780	136,588	169,358
Depreciation
At 6 April 2024	30,473	408	1,780	120,577	153,238
Charge for the year	-	27	-	2,402	2,429
At 5 April 2025	30,473	435	1,780	122,979	155,667
Carrying amount
At 5 April 2025	-	82	-	13,609	13,691
At 5 April 2024	-	109	-	16,011	16,120

Included within the net book value of land and buildings above is £Nil (2024 - £Nil) in respect of freehold land and buildings.
 

5	Investment properties

	2025 £
At 6 April	1,006,000
At 5 April	1,006,000

There has been no valuation of investment property by an independent valuer.

6

Stocks

	2025 £	2024 £
Other inventories	163,158	189,408

7

Debtors

J M Robinson & Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

Current	2025 £	2024 £
Trade debtors	-	35,747
Prepayments	-	936
Other debtors	5,119	39,304
	5,119	75,987

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	-	20,808
Taxation and social security	-	4,444
Accruals and deferred income	3,620	7,046
	3,620	32,298

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	15,830	15,830	15,830	15,830