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Company No: 01346016 (England and Wales)

# ROBERT STREET & SONS (CONTRACTORS) LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

ROBERT STREET & SONS (CONTRACTORS) LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

ROBERT STREET & SONS (CONTRACTORS) LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 March 2025
ROBERT STREET & SONS (CONTRACTORS) LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investment property | 3 | 300,000 |  | 300,000
|  | 300,000 |  | 300,000
Current assets |  |  |  |
Debtors | 4 | 343,550 |  | 353,152
Cash at bank and in hand |  | 12,932 |  | 19,048
|  | 356,482 |  | 372,200
Creditors: amounts falling due within one year | 5 | ( 10,355) |  | ( 9,125)
Net current assets |  | 346,127 |  | 363,075
Total assets less current liabilities |  | 646,127 |  | 663,075
Provision for liabilities |  | ( 21,742) |  | ( 25,979)
Net assets |  | 624,385 |  | 637,096
Capital and reserves |  |  |  |
Called-up share capital | 6 | 100 |  | 100
Profit and loss account | 8 | 624,285 |  | 636,996
Total shareholders' funds |  | 624,385 |  | 637,096

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Robert Street & Sons (Contractors) Limited (registered number: 01346016) were approved and authorised for issue by the Board of Directors on 18 March 2026. They were signed on its behalf by:

Simon John Ford Director |

ROBERT STREET & SONS (CONTRACTORS) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
ROBERT STREET & SONS (CONTRACTORS) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Robert Street & Sons (Contractors) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Allstone House, Myers Road, Gloucester, GL1 3QD, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
The fair value is determined annually by the directors, on an open market value for existing use basis.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Investment property

| Investment property
| £
Valuation |
As at 01 April 2024 | 300,000
As at 31 March 2025 | 300,000

Valuation

Freehold investments properties were valued on an open market basis on 31 March 2024 by the directors of the company.

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Other debtors | 343,550 |  | 353,152

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Amounts owed to directors | 6,875 |  | 6,875
Accruals | 3,480 |  | 2,250
| 10,355 |  | 9,125

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 7. Related party transactions

Transactions with the entity's directors

| 2025 |  | 2024
| £ |  | £
Amounts owed to directors | 6,875 |  | 6,875

There is no interest charged on this loan and it is repayable on demand.

#### 8. Non distributable reserves

Within the profit and loss reserve is a non-distributable amount of £252,761 comprising the total unrealised fair value gain less the associated deferred tax charge on the investment properties. The distributable profit and loss reserve at the balance sheet date is £371,524.