REGISTERED NUMBER: 05766245 (England and Wales)

G & T Robson Limited

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G Robson

Mrs T Robson

SECRETARY:

Mrs T Robson

REGISTERED OFFICE:

Sheephouse Cottage

Moor Road

Staindrop

Darlington

Co. Durham

DL2 3LL

REGISTERED NUMBER:

05766245 (England and Wales)

ACCOUNTANTS:

Addison & Co

Ebor House

91 Galgate

Barnard Castle

Co Durham

DL12 8ES

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

457,782

324,029

457,782

324,029

CURRENT ASSETS

Stocks

49,000

-

Debtors

6

109,523

293,978

Cash at bank

140,001

20,636

298,524

314,614

CREDITORS

Amounts falling due within one year

7

298,547

311,013

NET CURRENT (LIABILITIES)/ASSETS

(23

)

3,601

TOTAL ASSETS LESS CURRENT LIABILITIES

457,759

327,630

CREDITORS

Amounts falling due after more than one year

8

(89,816

)

(55,004

)

PROVISIONS FOR LIABILITIES

(97,075

)

(68,100

)

NET ASSETS

270,868

204,526

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

270,768

204,426

SHAREHOLDERS' FUNDS

270,868

204,526

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 21 December 2025 and were signed on its behalf by:

G Robson - Director

1.	STATUTORY INFORMATION

G & T Robson 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

50% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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

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 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

12,000

AMORTISATION

At 1 April 2024

and 31 March 2025

12,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

51,628

381,117

4,878

Additions

-

225,814

-

Disposals

-

(137,900

)

-

At 31 March 2025

51,628

469,031

4,878

DEPRECIATION

At 1 April 2024

-

180,563

1,100

Charge for year

-

53,599

566

Eliminated on disposal

-

(68,857

)

-

At 31 March 2025

-

165,305

1,666

NET BOOK VALUE

At 31 March 2025

51,628

303,726

3,212

At 31 March 2024

51,628

200,554

3,778

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

113,327

489

551,439

Additions

66,751

-

292,565

Disposals

(13,500

)

-

(151,400

)

At 31 March 2025

166,578

489

692,604

DEPRECIATION

At 1 April 2024

45,258

489

227,410

Charge for year

24,804

-

78,969

Eliminated on disposal

(2,700

)

-

(71,557

)

At 31 March 2025

67,362

489

234,822

NET BOOK VALUE

At 31 March 2025

99,216

-

457,782

At 31 March 2024

68,069

-

324,029

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

12,322

218,978

Other debtors

97,201

75,000

109,523

293,978

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

26,103

30,591

Hire purchase contracts

66,097

49,254

Trade creditors

194,610

179,083

Taxation and social security

7,969

33,787

Other creditors

3,768

18,298

298,547

311,013

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

5,834

15,833

Hire purchase contracts

83,982

39,171

89,816

55,004