0 false false false false false false false false false false true false false false false false false No description of principal activity 2024-05-01 Sage Accounts Production Advanced 2024 - FRS102_2024 124,092 63,332 2,482 65,814 58,278 60,760 xbrli:pure xbrli:shares iso4217:GBP SC035140 2024-05-01 2025-04-30 SC035140 2025-04-30 SC035140 2024-04-30 SC035140 2023-05-01 2024-04-30 SC035140 2024-04-30 SC035140 2023-04-30 SC035140 bus:Director1 2024-05-01 2025-04-30 SC035140 core:WithinOneYear 2025-04-30 SC035140 core:WithinOneYear 2024-04-30 SC035140 core:ShareCapital 2025-04-30 SC035140 core:ShareCapital 2024-04-30 SC035140 core:RetainedEarningsAccumulatedLosses 2025-04-30 SC035140 core:RetainedEarningsAccumulatedLosses 2024-04-30 SC035140 bus:SmallEntities 2024-05-01 2025-04-30 SC035140 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 SC035140 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC035140 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC035140 bus:FullAccounts 2024-05-01 2025-04-30 SC035140 core:InvestmentPropertyIncludedWithinPPE 2024-05-01 2025-04-30 SC035140 core:InvestmentPropertyIncludedWithinPPE 2025-04-30 SC035140 core:InvestmentPropertyIncludedWithinPPE 2024-04-30 SC035140 core:KeyManagementIndividualGroup1 2024-05-01 2025-04-30 SC035140 core:KeyManagementIndividualGroup1 2025-04-30
COMPANY REGISTRATION NUMBER: SC035140

Robertson & Watt Limited

Filleted Unaudited Financial Statements

For the year ended

30 April 2025

Robertson & Watt Limited

Statement of Financial Position

30 April 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 4 | 58,278 | 60,760

Current assets

Cash at bank and in hand | 2,045 | 3,199

Creditors: amounts falling due within one year | 5 | 5,999 | 5,999
| ------- | -------
Net current liabilities | 3,954 | 2,800
| -------- | --------
Total assets less current liabilities | 54,324 | 57,960
| -------- | --------
Net assets | 54,324 | 57,960
| -------- | --------

Capital and reserves

Called up share capital | 8,150 | 8,150
Profit and loss account | 46,174 | 49,810
| -------- | --------
Shareholders funds | 54,324 | 57,960
| -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 19 December 2025 , and are signed on behalf of the board by:

H.R. Porter |
Director |

Company registration number: SC035140

Robertson & Watt Limited

Notes to the Financial Statements

Year ended 30 April 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 72/73 High Street, Dundee, DD1 1SD, Scotland.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Income tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more, tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Investment Properties | - | 2% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units .
4. Tangible assets

| Investment Property | Total
| £ | £
Cost |  |
At 1 May 2024 and 30 April 2025 | 124,092 | 124,092
| --------- | ---------
Depreciation |  |
At 1 May 2024 | 63,332 | 63,332
Charge for the year | 2,482 | 2,482
| --------- | ---------
At 30 April 2025 | 65,814 | 65,814
| --------- | ---------
Carrying amount |  |
At 30 April 2025 | 58,278 | 58,278
| --------- | ---------
At 30 April 2024 | 60,760 | 60,760
| --------- | ---------

5. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Other creditors | 5,999 | 5,999
| ------- | -------

6. Related party transactions
H. R. Porter is a Director and shareholder. At the year end the balance owed by the company to H. R. Porter was £ 5,039 (2024: £5,039). No other transactions with related parties were entered into during the year that are required to be disclosed under the terms of FRS 102 Section 1A.