Roberts Graphics Limited - Filleted accounts

Roberts Graphics Limited


Registered number:		02630547


Balance Sheet as at 31 October 2025


Notes			2025			2024
£				£
Fixed assets
Tangible assets	1		423,063			550,317

Current assets
Stocks		2,340,972			2,139,685
Debtors	2	2,046,775			2,661,680
Investments held as current assets	3	50,000			50,000
Cash at bank and in hand		610			930,687
		4,438,357			5,782,052

Creditors: amounts falling due within one year	4	(2,640,974)			(3,733,875)

Net current assets			1,797,383			2,048,177

Total assets less current liabilities			2,220,446			2,598,494

Creditors: amounts falling due after more than one year	5		(332,352)			(400,464)


Net assets			1,888,094			2,198,030

Capital and reserves
Called up share capital			40			20
Profit and loss account			1,888,054			2,198,010

Shareholders' funds			1,888,094			2,198,030

			Number			Number
Average number of employees			10			10



The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J A Roberts
Director
Approved by the board on 19 January 2026

Roberts Graphics Limited


Notes to the Accounts for the year ended 31 October 2025


	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 25 years
	Plant and machinery			25% reducing balance basis
	Fixtures, fittings, tools and equipment			25% reducing balance basis

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


1	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 November 2024	884,150		264,658		498,036		1,646,844
	Additions	-		-		3,990		3,990
	Disposals	-		-		(102,972)		(102,972)
	At 31 October 2025	884,150		264,658		399,054		1,547,862

	Depreciation
	At 1 November 2024	583,027		234,591		278,909		1,096,527
	Charge for the year	35,366		7,517		44,920		87,803
	On disposals	-		-		(59,531)		(59,531)
	At 31 October 2025	618,393		242,108		264,298		1,124,799

	Net book value
	At 31 October 2025	265,757		22,550		134,756		423,063
	At 31 October 2024	301,123		30,067		219,127		550,317



2	Debtors					2025		2024
£							£

	Trade debtors					1,935,699		2,285,802
	Other debtors					111,076		375,878
						2,046,775		2,661,680


3	Investments held as current assets					2025		2024
£							£

	Unlisted investments					50,000		50,000







4	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					1,481,632		2,524,845
	Obligations under finance lease and hire purchase contracts					27,891		27,891
	Trade creditors					974,933		1,008,734
	Taxation and social security costs					101,606		127,033
	Other creditors					54,912		45,372
						2,640,974		3,733,875


5	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					246,745		273,541
	Obligations under finance lease and hire purchase contracts					85,607		126,923
						332,352		400,464


6	Loans					2025		2024
£							£
	Creditors include:
	Instalments falling due for payment after more than five years					246,745		273,541


	Secured bank loans					1,439,755		1,552,709

	Bank loans and overdrafts are secured by a legal charge over the company's freehold property


	Wakefield Europort
	Pope Street
	Normanton
	West Yorkshire
	WF6 2TA