2024-06-01 06233204 2025-05-31 06233204 2024-06-01 2025-05-31 06233204 2024-05-31 06233204 2023-06-01 2024-05-31 06233204 uk-core:WithinOneYear 2024-05-31 06233204 uk-core:WithinOneYear 2025-05-31 06233204 uk-core:ShareCapital 2025-05-31 06233204 uk-core:ShareCapital 2024-05-31 06233204 uk-core:RetainedEarningsAccumulatedLosses 2025-05-31 06233204 uk-core:RetainedEarningsAccumulatedLosses 2024-05-31 06233204 uk-bus:Director1 2024-06-01 2025-05-31 06233204 uk-core:PlantMachinery 2024-06-01 2025-05-31 06233204 uk-core:ComputerEquipment 2024-06-01 2025-05-31 06233204 uk-core:OfficeEquipment 2024-06-01 2025-05-31 06233204 uk-core:ComputerEquipment 2024-05-31 06233204 uk-core:OfficeEquipment 2024-05-31 06233204 uk-core:PlantMachinery 2024-05-31 06233204 uk-core:PlantMachinery 2025-05-31 06233204 uk-core:OfficeEquipment 2025-05-31 06233204 uk-core:ComputerEquipment 2025-05-31 06233204 uk-core:WithinOneYear 2025-05-31 06233204 uk-core:WithinOneYear 2024-05-31 06233204 3 uk-bus:Director1 2024-06-01 2025-05-31 06233204 3 uk-bus:Director1 2025-05-31 06233204 3 uk-bus:Director1 2024-05-31 iso4217:GBP xbrli:pure 06233204 uk-bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 06233204 uk-bus:FRS102 2024-06-01 2025-05-31 06233204 uk-bus:FilletedAccounts 2024-06-01 2025-05-31 06233204 uk-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31

Roberson Stonecarving Limited

Registered Number:06233204

For the year ended 31 May 2025
England and Wales
Unaudited Financial Statements

2
For the year ended 31 May 2025
Roberson Stonecarving Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3

Registered Number :

06233204

As at 31 May 2025

Roberson Stonecarving Limited
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

1,426
513
2
1,426
513

Current assets

Inventories

-
4,500
3

Trade and other receivables

9,644
5,807
4
22

Cash and cash equivalents

22
10,329
9,666

Trade and other payables: amounts falling due within one year

(9,786)
(11,387)
5
(120)
(1,058)
Net current liabilities

Total assets less current liabilities

368
393
368
Net assets
393

Capital and reserves

Called up share capital

1
1

Retained earnings

367
392
368
393
Shareholders' funds

For the year ended 31 May 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 of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006

The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Mr Nick Roberson Director

These financial statements were approved and authorised for issue by the Board on 14 February 2026 and were signed by:

The notes form part of these financial statements

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4
For the year ended 31 May 2025
Roberson Stonecarving Limited
Notes to the Financial Statements
Statutory Information

Roberson Stonecarving Limited is a private limited company, limited by shares, domiciled in England and Wales, registration
number 06233204.

Registered address:

35 Poplar Grove
Sale
Manchester
Gtr Manchester
M33 3AX

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial Reporting Standard
102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006. The
financial statements have been prepared under the historical costs convention as modified by the revaluation of certain assets.

Revenue recognition

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

Property, plant and equipment

Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

25% Reducing balance

25% Straight line

Computer Equipment

25% Straight line

Office Equipment
Inventories

Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the Statement of Financial Position 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 the financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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 not be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the revised 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 rates and laws that have been enacted or substantively enacted
by the revised Statement of Financial Position date.

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5
For the year ended 31 May 2025
Roberson Stonecarving Limited
Notes to the Financial Statements Continued
Impairment of Assets

At each reporting date assets are reviewed to determine whether there is any indication that those assets have suffered an
impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and
compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its
recoverable amount and an impairment loss is recognised immediately in the profit or loss.

If an impairment loss is subsequently reversed, the carrying amount of the asset is increased to the revised estimate of its
recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised in
prior periods. A reversal of an impairment loss is recognised immediately in the profit or loss.

Financial Instruments

Basic financial instruments that are payable or receivable within one year, typically trade creditors and debtors, are measured
initially and subsequently at the undiscounted amount of the cash or other consideration that is expected to be paid or received
less impairment losses for bad and doubtful debts.

2. Property, plant and equipment

Total

Computer
Equipment

Office
Equipment

Plant and
Machinery

£

£

£

£

Cost or valuation

At 01 June 2024

6,152
1,244
-
4,908
1,575
-
740
835

Additions

At 31 May 2025

5,743
740
1,244
7,727

Provision for depreciation and impairment

At 01 June 2024

5,639
933
-
4,706
Charge for year
662
311
92
259

At 31 May 2025

6,301
1,244
92
4,965

At 31 May 2025

Net book value

778
648
-
1,426

At 31 May 2024

202
-
311
513

3. Inventories

2024
2025

£

£

Stocks

4,500
-

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6
For the year ended 31 May 2025
Roberson Stonecarving Limited
Notes to the Financial Statements Continued

4. Trade and other receivables

2024
2025

£

£

Prepayments and accrued income

205
-

Amounts owed by directors

3,479
-

Taxation and social security

2,123
2,877

Other debtors

-
6,767
9,644
5,807

5. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Bank loans and overdraft

1,345
3,472

Taxation and social security

8,587
5,414

Accruals and deferred income

1,455
900
11,387
9,786

6. Directors advances and guarantees

At 01/06/2024

Loaned
Repaid

At 31/05/2025

£

£

£

£

Mr Nick Roberson
Director's loan.
3,481
6,767
47,748
51,033
3,481
6,767
47,748
51,033
Interest of 0% is being charged in respect of the above balance, and the balance is repayable on demand.

7. Average number of persons employed

During the year the average number of employees was 1 (2024 : 1)
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