Robson & Co Couriers Ltd. - Accounts to registrar (filleted)

REGISTERED NUMBER: 07681196 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

ROBSON & CO COURIERS LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Robson

REGISTERED OFFICE:

4 Office Village

Forder Way

Cygnet Park

Hampton

Peterborough

PE7 8GX

REGISTERED NUMBER:

07681196 (England and Wales)

ACCOUNTANTS:

TC CH Limited

4 Office Village

Forder Way

Cygnet Park, Hampton

Peterborough

Cambridgeshire

PE7 8GX

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

31,173

33,933

31,173

33,933

CURRENT ASSETS

Debtors

6

55,072

64,843

Cash at bank

4,583

806

59,655

65,649

CREDITORS

Amounts falling due within one year

7

28,494

25,517

NET CURRENT ASSETS

31,161

40,132

TOTAL ASSETS LESS CURRENT LIABILITIES

62,334

74,065

CREDITORS

Amounts falling due after more than one
year

8

(52,208

)

(65,296

)

PROVISIONS FOR LIABILITIES

10

(7,793

)

(6,447

)

NET ASSETS

2,333

2,322

CAPITAL AND RESERVES

Called up share capital

11

100

Retained earnings

12

2,233

2,222

SHAREHOLDERS' FUNDS

2,333

2,322

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 19 December 2025 and were signed by:

S Robson - Director

1.	STATUTORY INFORMATION

Robson & Co Couriers Ltd. 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.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and have also been consistently applied within the same accounts.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

No significant judgements (apart from those involving estimations) have been made by management in the process of applying the entity's accounting policies and preparing these financial statements.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There have been no key assumptions or there sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Financial instruments

The company holds basic financial instruments as defined in FRS102. The financial assets and financial liabilities of the company and their measurement basis are as follows:

Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost.

Financial liabilities - trade creditors, accruals and other creditors and basic financial instruments and are measured at amortised cost. Taxation and social security and not included in the financial instruments disclosure definition.

Debtors

Short term debtors are initially measured at transaction price less attributable costs and then subsequently measured at amortised costs using EIR. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are initially measured at transaction price less attributable costs. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of four years.

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.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

21,000

AMORTISATION

At 1 July 2024

and 30 June 2025

21,000

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

-

5.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 July 2024

and 30 June 2025

36,995

499

37,494

DEPRECIATION

At 1 July 2024

3,062

499

3,561

Charge for year

2,760

-

2,760

At 30 June 2025

5,822

499

6,321

NET BOOK VALUE

At 30 June 2025

31,173

-

31,173

At 30 June 2024

33,933

-

33,933

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

Motor

vehicles

£

COST

At 1 July 2024

and 30 June 2025

36,995

DEPRECIATION

At 1 July 2024

3,062

Charge for year

2,760

At 30 June 2025

5,822

NET BOOK VALUE

At 30 June 2025

31,173

At 30 June 2024

33,933

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

5,946

-

Other debtors

550

Other debtor-S455

11,163

Directors' current accounts

37,106

39,279

Prepayments and accrued income

307

13,851

55,072

64,843

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Hire purchase contracts

4,148

Trade creditors

1

3,575

Corporation tax

9,430

4,786

Social security and other taxes

89

52

Wages control account

626

2,892

VAT

13,564

9,243

Accruals and deferred income

636

821

28,494

25,517

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans (see note 9)

30,433

36,778

Hire purchase contracts

21,775

28,518

52,208

65,296

9.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

Amounts falling due between one and two years:

Bank loans - 1-2 years

6,366

Amounts falling due between two and five years:

Bank loans - 2-5 years

24,067

30,412

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

7,793

6,447

Deferred

tax

£

Balance at 1 July 2024

6,447

Provided during year

1,346

Balance at 30 June 2025

7,793

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

98

Ordinary shares

£1

98

1

Ordinary share A

£1

1

Ordinary share B

£1

1

100

12.

RESERVES

Retained

earnings

£

At 1 July 2024

2,222

Profit for the year

35,011

Dividends

(35,000

)

At 30 June 2025

2,233

13.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

2025

2024

£

S Robson

Balance outstanding at start of year

39,279

41,116

Amounts advanced

50,244

63,068

Amounts repaid

(52,416

)

(64,905

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

37,107

39,279

14.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S Robson by virtue of his share holding