Registration number: 01185038

Robert Birkbeck & Son Limited

(Registration number: 01185038)

Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	19,351	25,023
Investments	4	100	4,600
		19,451	29,623
Current assets
Stocks		263,568	253,746
Debtors	5	520,376	501,362
Cash at bank and in hand		119,109	183,703
		903,053	938,811
Creditors: Amounts falling due within one year	6	(380,371)	(489,389)
Net current assets		522,682	449,422
Total assets less current liabilities		542,133	479,045
Provisions for liabilities		(1,000)	(2,100)
Net assets		541,133	476,945
Capital and reserves
Called up share capital		10,000	10,000
Retained earnings		531,133	466,945
Shareholders' funds		541,133	476,945

Robert Birkbeck & Son Limited

(Registration number: 01185038)

Balance Sheet as at 30 September 2025 (continued)

For the financial year ending 30 September 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 5 May 2026 and signed on its behalf by:
 

.........................................

R Birkbeck (Junior)

Director

Robert Birkbeck & Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	Accounting policies

Statutory information

Robert Birkbeck & Son Limited is a private company, limited by shares, domiciled in England and Wales, company number 01185038. The registered office is at Thurcroft Industrial Estate, New Orchard Road, Thurcroft, Rotherham, S66 9HY.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The functional currency of the company is United Kingdon pounds sterling.

These financial statements are in respect of the company as an individual entity.

Going concern

After due consideration of all relevant factors, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax and discounts. Revenue is recognised at the point of sale or on the provision of services.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Robert Birkbeck & Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

1	Accounting policies (continued)

Deferred tax shall be recognised in respect of all timing differences at the reporting date, except as otherwise required by FRS102. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that 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 income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Unrelieved tax losses and other deferred tax assets shall be 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Freehold buildings	4% straight line
Plant, machinery & office equipment	20% & 33% straight line
Motor vehicles	25% straight line

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Stocks

Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Robert Birkbeck & Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

1	Accounting policies (continued)

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the statement of comprehensive income.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 11 (2024 - 12).

3	Tangible assets

	Freehold land and buildings £	Plant, machinery & office equipment £	Motor vehicles  £	Total £
Cost
At 1 October 2024	83,698	92,559	31,167	207,424
At 30 September 2025	83,698	92,559	31,167	207,424
Depreciation
At 1 October 2024	67,201	90,366	24,834	182,401
Charge for the year	1,006	1,814	2,852	5,672
At 30 September 2025	68,207	92,180	27,686	188,073
Carrying amount
At 30 September 2025	15,491	379	3,481	19,351
At 30 September 2024	16,497	2,193	6,333	25,023

Robert Birkbeck & Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

4	Investments