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Registered number: 00811916 ROBERT BION & COMPANY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
ROBERT BION & COMPANY LIMITED REGISTERED NUMBER: 00811916 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,552,471 |  | 1,662,866
|  |  | 1,552,471 |  | 1,662,866
Current assets |  |  |  |  |
Stocks |  | 367,413 |  | 258,923 |
Debtors: amounts falling due within one year | 5 | 1,348,070 |  | 1,209,515 |
Cash at bank and in hand |  | 3,766,728 |  | 7,272,927 |
|  | 5,482,211 |  | 8,741,365 |
Creditors: amounts falling due within one year | 6 | (2,369,832) |  | (5,923,415) |
Net current assets |  |  | 3,112,379 |  | 2,817,950
Total assets less current liabilities |  |  | 4,664,850 |  | 4,480,816
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 | (221,533) |  | (243,113) |
|  |  | (221,533) |  | (243,113)
Net assets |  |  | 4,443,317 |  | 4,237,703
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 12,549 |  | 12,549
Capital redemption reserve |  |  | 2,451 |  | 2,451
Profit and loss account |  |  | 4,428,317 |  | 4,222,703
|  |  | 4,443,317 |  | 4,237,703
Page 1
ROBERT BION & COMPANY LIMITED REGISTERED NUMBER: 00811916 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
G M Bion | C N Bion
Director | Director
Date: 5 February 2026 | Date:5 February 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
ROBERT BION & COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Robert Bion & Company Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is given in the company information page of these financial statements. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is derived from the supply of perforated metal and plastic products. Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of Comprehensive Income in the same period as the related expenditure.
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 3
ROBERT BION & COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on either a straight line or reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | over 50 years straight line
|  |  |  | Plant and machinery | - | 15% reducing balance
|  |  |  | Computer equipment | - | 25% reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Financial instruments
The company only enters into basic financial instrument transactions that results in the recognition of financial asset and liabilities like trade and other debtors and creditors, loan from bank and other third parties, loans to related parties and investment in ordinary shares. Page 4
ROBERT BION & COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.8 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 35 (2024 - 31).
4. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Computer equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 July 2024 | 1,372,334 | 3,713,170 | 90,292 | 5,175,796
| Additions | - | 12,700 | 1,317 | 14,017
| Disposals | - | (37,000) | - | (37,000)
| At 30 June 2025 | 1,372,334 | 3,688,870 | 91,609 | 5,152,813
| Depreciation |  |  |  |
| At 1 July 2024 | 400,131 | 3,058,782 | 54,017 | 3,512,930
| Charge for the year on owned assets | 16,445 | 98,291 | 9,206 | 123,942
| Disposals | - | (36,530) | - | (36,530)
| At 30 June 2025 | 416,576 | 3,120,543 | 63,223 | 3,600,342
| Net book value |  |  |  |
| At 30 June 2025 | 955,758 | 568,327 | 28,386 | 1,552,471
| At 30 June 2024 | 972,203 | 654,388 | 36,275 | 1,662,866
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 948,237 | 1,046,454
| Prepayments and accrued income | 399,833 | 163,061
|  | 1,348,070 | 1,209,515
Page 5
ROBERT BION & COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 659,066 | 394,015
| Corporation tax | 327,681 | 135,741
| Other taxation and social security | 130,850 | 164,576
| Other creditors | 1,145,200 | 4,292,614
| Accruals and deferred income | 107,035 | 936,469
|  | 2,369,832 | 5,923,415
7. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (243,113)
| Charged to profit or loss | 21,580
| At end of year | (221,533)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (222,075) | (243,894)
| Short term timing differences | 542 | 781
|  | (221,533) | (243,113)
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 10,549 (2024 - 10,549) Ordinary A shares shares of £1.00 each | 10,549 | 10,549
|  | 2,000 (2024 - 2,000) Ordinary B shares shares of £1.00 each | 2,000 | 2,000
|  |  | 12,549 | 12,549
Page 6
ROBERT BION & COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
9. | Pension commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £241,000 (2024 - £100,543). Contributions totalling £6,740 (2024 - £6,694) were payable to the fund at the reporting date and are included in creditors.
Page 7