T.Meredith Roberts and Company Limited 00277924 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is Financial intermediation not elsewhere classified Digita Accounts Production Advanced 6.30.9574.0 true true 00277924 2024-04-01 2025-03-31 00277924 2025-03-31 00277924 core:CurrentFinancialInstruments 2025-03-31 00277924 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 00277924 core:NegativeGoodwill 2025-03-31 00277924 core:FurnitureFittingsToolsEquipment 2025-03-31 00277924 core:LandBuildings 2025-03-31 00277924 bus:SmallEntities 2024-04-01 2025-03-31 00277924 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 00277924 bus:FilletedAccounts 2024-04-01 2025-03-31 00277924 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 00277924 bus:RegisteredOffice 2024-04-01 2025-03-31 00277924 bus:CompanySecretaryDirector1 2024-04-01 2025-03-31 00277924 bus:Director2 2024-04-01 2025-03-31 00277924 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 00277924 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 00277924 core:LandBuildings 2024-04-01 2025-03-31 00277924 core:PlantMachinery 2024-04-01 2025-03-31 00277924 countries:EnglandWales 2024-04-01 2025-03-31 00277924 2024-03-31 00277924 core:FurnitureFittingsToolsEquipment 2024-03-31 00277924 core:LandBuildings 2024-03-31 00277924 2023-04-01 2024-03-31 00277924 2024-03-31 00277924 core:CurrentFinancialInstruments 2024-03-31 00277924 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 00277924 core:NegativeGoodwill 2024-03-31 00277924 core:FurnitureFittingsToolsEquipment 2024-03-31 00277924 core:LandBuildings 2024-03-31 iso4217:GBP xbrli:pure

Registration number: 00277924

T.Meredith Roberts and Company Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

T.Meredith Roberts and Company Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

T.Meredith Roberts and Company Limited

Company Information

Directors | E L Reader L J Dench

Company secretary | E L Reader

Registered office | 24 The Uplands Harpenden Hertfordshire AL5 2PQ

T.Meredith Roberts and Company Limited

(Registration number: 00277924)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Other financial assets | 4 | 501 | 501
Tangible assets | 5 | 330,990 | 322,575
Current assets |  |  |
Debtors | 6 | 79,625 | 79,626
Cash at bank and in hand |  | 277,962 | 266,831
|  | 357,587 | 346,457
Creditors: Amounts falling due within one year | 7 | (7,145) | (13,772)
Net current assets |  | 350,442 | 332,685
Total assets less current liabilities |  | 681,933 | 655,761
Provisions for liabilities |  | (33,957) | (32,358)
Net assets |  | 647,976 | 623,403
Capital and reserves |  |  |
Called up share capital |  | 4,000 | 4,000
Fair value reserve |  | 178,722 | 170,307
Retained earnings |  | 465,254 | 449,096
Shareholders' funds |  | 647,976 | 623,403

For the financial year ending 31 March 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.

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

......................................... E L Reader Company secretary and director

T.Meredith Roberts and Company Limited

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

1 | General information

The company is a private company limited by share capital incorporated in England and Wales and the company registration number is 00277924.

The address of its registered office is:
24 The Uplands
Harpenden
Hertfordshire
AL5 2PQ

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.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Revenue recognition

Turnover represents rents receivable from the Blossom Street Venture property.

Tax

The tax expense for the period comprises current and 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.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

T.Meredith Roberts and Company Limited

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

Tangible assets

Tangible assets are stated in the statement of financial position 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.
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in the profit and loss account.
If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss has been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in the profit and loss account.

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
Plant and machinery | 100% on cost

Investments

Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Investments held as current assets are stated at the lower of cost and net realisable value.

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.

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.

3 | Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 2 (2024 - 2).

4 | Investments

Investments held as fixed assets | 2025 £
At 1 April 2024 | 501
At 31 March 2025 | 501

T.Meredith Roberts and Company Limited

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

5 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 April 2024 | 322,575 | 28,000 | 350,575
Revaluations | 8,415 | - | 8,415
At 31 March 2025 | 330,990 | 28,000 | 358,990
Depreciation
At 1 April 2024 | - | 28,000 | 28,000
At 31 March 2025 | - | 28,000 | 28,000
Carrying amount
At 31 March 2025 | 330,990 | - | 330,990
At 31 March 2024 | 322,575 | - | 322,575

Included within the net book value of land and buildings above is £330,990 (2024 - £322,575) in respect of freehold land and buildings.

Revaluation

The fair value of the Company's Land and buildings was revalued on 28 September 2024 by an independent valuer, McBeath Property Consultancy Limited. Had this class of asset been measured on a historical cost basis, the carrying amount would have been £152,268 (2024 - £152,268).

6 | Debtors

| 2025 £ | 2024 £
Other debtors | 79,625 | 79,626
| 79,625 | 79,626

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 1,000 | 2,000
Taxation and social security |  | 4,400 | 4,255
Accruals and deferred income |  | 1,745 | 7,517
|  | 7,145 | 13,772

T.Meredith Roberts and Company Limited

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

8 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 1,000 | 2,000

Other borrowings relate to unsecured Director loan accounts.

9 | Related party transactions

Other transactions with Directors

At the year end the Company owed the Directors £1,000 (2024: £2,000). These amounts are unsecured, interest-free and repayable on demand.