REGISTERED NUMBER: 04268161 (England and Wales)

ROBERTS MOTOR BODIES LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B D Whitfield

G R Cook

W J Cook

SECRETARY:

G R Cook

REGISTERED OFFICE:

315/317 Coleford Road

Darnall

Sheffield

South Yorkshire

S9 5NF

REGISTERED NUMBER:

04268161 (England and Wales)

ACCOUNTANTS:

Ian R Collins & Co

The Bridge House

Dronfield

S18 2XL

FIXED ASSETS

Tangible assets

4

364,287

346,511

CURRENT ASSETS

Stocks

31,447

37,870

Debtors

5

87,794

169,100

Cash at bank

16,248

28,822

135,489

235,792

CREDITORS

Amounts falling due within one year

6

(133,183

)

(120,276

)

NET CURRENT ASSETS

2,306

115,516

TOTAL ASSETS LESS CURRENT LIABILITIES

366,593

462,027

CREDITORS

Amounts falling due after more than one year

7

(203,543

)

(207,443

)

NET ASSETS

163,050

254,584

CAPITAL AND RESERVES

Called up share capital

4

2

Retained earnings

163,046

254,582

SHAREHOLDERS' FUNDS

163,050

254,584

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23rd December 2025 and were signed on its behalf by:

B D Whitfield - Director

1.	STATUTORY INFORMATION

Roberts Motor Bodies Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

10% on cost

Fixtures and fittings

-

33% on cost and 10% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost and 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1st April 2024

326,861

57,358

29,948

Additions

-

3,195

-

At 31st March 2025

326,861

60,553

29,948

DEPRECIATION

At 1st April 2024

-

49,995

18,922

Charge for year

-

1,215

5,226

At 31st March 2025

-

51,210

24,148

NET BOOK VALUE

At 31st March 2025

326,861

9,343

5,800

At 31st March 2024

326,861

7,363

11,026

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st April 2024

47,950

6,870

468,987

Additions

28,290

1,107

32,592

At 31st March 2025

76,240

7,977

501,579

DEPRECIATION

At 1st April 2024

47,171

6,388

122,476

Charge for year

7,852

523

14,816

At 31st March 2025

55,023

6,911

137,292

NET BOOK VALUE

At 31st March 2025

21,217

1,066

364,287

At 31st March 2024

779

482

346,511

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Motor

vehicles

£

COST

Additions

28,290

At 31st March 2025

28,290

DEPRECIATION

Charge for year

7,073

At 31st March 2025

7,073

NET BOOK VALUE

At 31st March 2025

21,217

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

64,511

68,328

Other debtors

23,283

100,772

87,794

169,100

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

26,605

21,730

Trade creditors

36,566

32,523

Taxation and social security

60,652

62,246

Other creditors

9,360

3,777

133,183

120,276

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

203,543

207,443

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st March 2025 and 31st March 2024:

2025

2024

£

£

B D Whitfield

Balance outstanding at start of year

72,557

-

Amounts advanced

5,078

72,557

Amounts repaid

(73,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

4,635

72,557

G R Cook

Balance outstanding at start of year

19,229

-

Amounts advanced

(2,165

)

19,229

Amounts repaid

(10,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

7,064

19,229

W J Cook

Balance outstanding at start of year

-

-

Amounts advanced

17,063

-

Amounts repaid

(10,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

7,063

-