ROBINSONS FARM SHOP LIMITED


Directors	ROBINSON, David
	ROBINSON, Rachael


Company Secretary	ROBINSON, Rachael


Registered Address	Wall Close Farm
	Northowram
	Halifax
	HX3 7SH


Registered Number	06801480 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		79,310		94,200
			79,310		94,200
Current assets
Stocks		4,322		3,572
Debtors	4	372		7,614
Cash at bank and on hand		129,999		125,388
		134,693		136,574
Creditors amounts falling due within one year	5	(198,160)		(161,381)
Net current assets (liabilities)			(63,467)		(24,807)
Total assets less current liabilities			15,843		69,393
Provisions for liabilities			(15,069)		(17,898)
Net assets			774		51,495
Capital and reserves
Called up share capital			100		100
Profit and loss account			674		51,395
Shareholders' funds			774		51,495

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 15 December 2025, and are signed on its behalf by:

ROBINSON, Rachael
Director
Registered Company No. 06801480

ROBINSONS FARM SHOP 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.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Current taxation
	Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Current taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. 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

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


	Reducing balance (%)	Straight line (years)
Land and buildings	-	10
Plant and machinery	15	-
Fixtures and fittings	15	-
Vehicles	25	-
Office Equipment	-	3

	Stocks and work in progress
	Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	25		19

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 April 24	83,835	16,717	1,250	121,619	7,917	231,338
Additions	-	4,445	-	-	175	4,620
At 31 March 25	83,835	21,162	1,250	121,619	8,092	235,958
Depreciation and impairment
At 01 April 24	56,881	11,898	1,180	60,023	7,156	137,138
Charge for year	8,383	1,078	18	9,239	792	19,510
At 31 March 25	65,264	12,976	1,198	69,262	7,948	156,648
Net book value
At 31 March 25	18,571	8,186	52	52,357	144	79,310
At 31 March 24	26,954	4,819	70	61,596	761	94,200

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	372	7,614
Total	372	7,614

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	13,269	15,368
Taxation and social security	27,870	28,834
Other creditors	157,021	117,179
Total	198,160	161,381

6.	Directors advances, credits and guarantees
	Included within creditors: amounts falling due within one year were loans from the directors of £136,266 (2024: £96,428). The loans were interest free, with no fixed date for repayment.