IRIS Accounts Production v25.4.0.155 05474821 director 1.7.24 30.6.25 30.6.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05474821 2024-06-30 05474821 2025-06-30 05474821 2024-07-01 2025-06-30 05474821 2023-06-30 05474821 2023-07-01 2024-06-30 05474821 2024-06-30 05474821 ns15:EnglandWales 2024-07-01 2025-06-30 05474821 ns14:PoundSterling 2024-07-01 2025-06-30 05474821 ns10:Director1 2024-07-01 2025-06-30 05474821 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 05474821 ns10:SmallEntities 2024-07-01 2025-06-30 05474821 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 05474821 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 05474821 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 05474821 ns10:FullAccounts 2024-07-01 2025-06-30 05474821 ns10:RegisteredOffice 2024-07-01 2025-06-30 05474821 ns5:CurrentFinancialInstruments 2025-06-30 05474821 ns5:CurrentFinancialInstruments 2024-06-30 05474821 ns5:Non-currentFinancialInstruments 2025-06-30 05474821 ns5:Non-currentFinancialInstruments 2024-06-30 05474821 ns5:ShareCapital 2025-06-30 05474821 ns5:ShareCapital 2024-06-30 05474821 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 05474821 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 05474821 ns5:PlantMachinery 2024-07-01 2025-06-30 05474821 ns5:MotorVehicles 2024-07-01 2025-06-30 05474821 ns5:ComputerEquipment 2024-07-01 2025-06-30 05474821 ns5:PlantMachinery 2024-06-30 05474821 ns5:MotorVehicles 2024-06-30 05474821 ns5:ComputerEquipment 2024-06-30 05474821 ns5:PlantMachinery 2025-06-30 05474821 ns5:MotorVehicles 2025-06-30 05474821 ns5:ComputerEquipment 2025-06-30 05474821 ns5:PlantMachinery 2024-06-30 05474821 ns5:MotorVehicles 2024-06-30 05474821 ns5:ComputerEquipment 2024-06-30 05474821 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 05474821 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30

REGISTERED NUMBER: 05474821 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Josh Robinson Excavations Limited

| Josh Robinson Excavations Limited (Registered number: 05474821) |

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Josh Robinson Excavations Limited |

Company Information

for the Year Ended 30 June 2025

| DIRECTOR: | J L Robinson

| REGISTERED OFFICE: | Railway Road

| Marple

| Stockport

| Cheshire

| SK6 6HU

| REGISTERED NUMBER: | 05474821 (England and Wales)

| ACCOUNTANTS: | Lomas and Company Accountants Limited

| Bridge House

| 12 Market Street

| Glossop

| Derbyshire

| SK13 8AR

| Josh Robinson Excavations Limited (Registered number: 05474821) |

Balance Sheet

30 June 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 598,913 |  | 534,037 |  |

CURRENT ASSETS

Debtors | 5 | 153,013 |  | 103,834 |  |

Cash at bank | 296,877 |  | 137,810 |  |

449,890 |  | 241,644 |  |

CREDITORS

Amounts falling due within one year | 6 | 204,188 |  | 146,363 |  |

NET CURRENT ASSETS | 245,702 |  | 95,281 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 844,615 |  | 629,318 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (26,867 | ) | (26,310 | ) |

PROVISIONS FOR LIABILITIES | (149,728 | ) | (133,509 | ) |

NET ASSETS | 668,020 |  | 469,499 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 668,019 |  | 469,498 |  |

SHAREHOLDERS' FUNDS | 668,020 |  | 469,499 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 March 2026 and were signed by:

J L Robinson - Director

| Josh Robinson Excavations Limited (Registered number: 05474821) |

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Josh Robinson Excavations 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 represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers.

| 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 | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on reducing balance

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| 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.

| Josh Robinson Excavations Limited (Registered number: 05474821) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| Going concern

| After reviewing the Company's forecast and projections, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. The Company therefore continues to adopt the going concern basis in preparing its financial statements.

| Debtors

| Short term debtors are measured at transaction price, less than impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Financial Instruments

| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Income Statement.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| For financial assets measured at cost less impairment; the impairment loss is measured as the difference between an asset's carrying amount and best estimate, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.

| Financial assets and liabilities are offset and the net amount reported in the Statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Creditors

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 5 ) .

| Josh Robinson Excavations Limited (Registered number: 05474821) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 July 2024 | 983,951 |  | 77,236 |  | 5,158 |  | 1,066,345 |  |

| Additions | 109,871 |  | 85,378 |  | 1,429 |  | 196,678 |  |

| At 30 June 2025 | 1,093,822 |  | 162,614 |  | 6,587 |  | 1,263,023 |  |

| DEPRECIATION

| At 1 July 2024 | 476,457 |  | 51,412 |  | 4,439 |  | 532,308 |  |

| Charge for year | 112,722 |  | 18,749 |  | 331 |  | 131,802 |  |

| At 30 June 2025 | 589,179 |  | 70,161 |  | 4,770 |  | 664,110 |  |

| NET BOOK VALUE

| At 30 June 2025 | 504,643 |  | 92,453 |  | 1,817 |  | 598,913 |  |

| At 30 June 2024 | 507,494 |  | 25,824 |  | 719 |  | 534,037 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade debtors | 111,314 |  | 44,555 |  |

| Other debtors | 41,699 |  | 59,279 |  |

153,013 |  | 103,834 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans and overdrafts | 10,000 |  | 10,000 |  |

| Hire purchase contracts | 18,315 |  | 32,500 |  |

| Trade creditors | 68,914 |  | 41,919 |  |

| Taxation and social security | 61,562 |  | 773 |  |

| Other creditors | 45,397 |  | 61,171 |  |

204,188 |  | 146,363 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Hire purchase contracts | 26,867 |  | 16,310 |  |

| Other creditors | - |  | 10,000 |  |

26,867 |  | 26,310 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.6.25 |  | 30.6.24

£ | £ |

| Hire purchase contracts | 45,182 |  | 48,810 |  |