Company Registration No. SC219602 (Scotland)
Robertson Bros. Engineering Ltd.
Unaudited accounts
for the year ended 31 March 2025
Robertson Bros. Engineering Ltd.
Unaudited accounts
Contents
Robertson Bros. Engineering Ltd.
Company Information
for the year ended 31 March 2025
Secretary
Miss P Eckersley
Company Number
SC219602 (Scotland)
Registered Office
St Martins Gate
Haddington
East Lothian
EH41 4BA
Accountants
GF Accountancy Services Ltd
4 Rowanhill Way
Port Seton
East Lothian
EH32 0SZ
Robertson Bros. Engineering Ltd.
Statement of financial position
as at 31 March 2025
Tangible assets
67,083
70,656
Cash at bank and in hand
6,577
-
Creditors: amounts falling due within one year
(170,012)
(98,370)
Net current assets
88,427
158,516
Total assets less current liabilities
155,510
229,172
Creditors: amounts falling due after more than one year
(8,108)
(27,605)
Provisions for liabilities
Deferred tax
(15,735)
(17,597)
Net assets
131,667
183,970
Called up share capital
100
100
Profit and loss account
131,567
183,870
Shareholders' funds
131,667
183,970
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 December 2025 and were signed on its behalf by
Miss S Robertson
Director
Company Registration No. SC219602
Robertson Bros. Engineering Ltd.
Notes to the Accounts
for the year ended 31 March 2025
Robertson Bros. Engineering Ltd. is a private company, limited by shares, registered in Scotland, registration number SC219602. The registered office is St Martins Gate, Haddington, East Lothian, EH41 4BA.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
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 also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortisation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Goodwill 10% straight line
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% straight line
Motor vehicles
20% straight line
Fixtures & fittings
5% straight line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Robertson Bros. Engineering Ltd.
Notes to the Accounts
for the year ended 31 March 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Intangible fixed assets
Total
5
Tangible fixed assets
Total
Charge for the year
11,240
Robertson Bros. Engineering Ltd.
Notes to the Accounts
for the year ended 31 March 2025
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Directors Loan
59,438
69,606
80,723
48,321
59,438
69,606
80,723
48,321
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Transactions with related parties
The company was under the control of Ms Sophie Robertson throughout the current and previous period. Ms S Robertson is the managing director and majority shareholder.
At the start of the year Ms S Robertson owed the company an amount of £59,438. During the year various amounts were advanced by the company to Ms S Robertson and various amounts were repaid by Ms S Robertson to the company. At the balance sheet date the company was due a total amount of £48,321 from Ms S Roberson and this amount is included in other debtors due within one year. Interest at the official HMRC rate of 2.25% was charged in respect of this loan and the total amount charged was £1,881.
During the year various amounts were advanced to Imrie's Garden Solutions Ltd and various amounts were repaid to the company. There was a balance due to the company of £20,580 at the balance sheet date. This amount is included in other debtors due within one year. No interest was charged in respect of this loan. Ms S Robertson is director of Imrie's Garden Solutions Ltd.
Ms S Robertson leased to the company the premises at St Martin's Gate, Haddington. The annual charge for this was £12,000 which is below the market rate.
Ms S Robertson has provided a personal guarantee in the amount of £50,000 in favour of the TSB bank and has also granted a standard security over the property situated at St Martin's Gate, Haddington which is owned personally by her.
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Average number of employees
During the year the average number of employees was 6 (2024: 7).