REGISTERED NUMBER: 08224284 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

FOR

D ROBINSON & CO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Robinson

P Robinson

REGISTERED OFFICE:

Woodside

Stoke Albany Road

Desborough

Northamptonshire

NN14 2SP

REGISTERED NUMBER:

08224284 (England and Wales)

ACCOUNTANTS:

Bewers Turner & Co LLP

Chartered Accountants

Portland House

11-13 Station Road

Kettering

Northamptonshire

NN15 7HH

FIXED ASSETS

Tangible assets

4

89,582

106,282

CURRENT ASSETS

Stocks

18,638

62,184

Debtors

5

245,379

354,111

Cash at bank and in hand

29,734

3,821

293,751

420,116

CREDITORS

Amounts falling due within one year

6

342,039

470,613

NET CURRENT LIABILITIES

(48,288

)

(50,497

)

TOTAL ASSETS LESS CURRENT LIABILITIES

41,294

55,785

CREDITORS

Amounts falling due after more than one year

7

(947

)

(13,289

)

PROVISIONS FOR LIABILITIES

(22,396

)

(26,571

)

NET ASSETS

17,951

15,925

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

17,851

15,825

SHAREHOLDERS' FUNDS

17,951

15,925

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 18th May 2026 and were signed on its behalf by:

D Robinson - Director

1.	STATUTORY INFORMATION

D Robinson & Co 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The financial statements have been prepared on a going concern basis not withstanding that at 31 August 2024 the company had net current liabilities of £50,497. The directors believe this basis to be appropriate and has agreed to provide funds as necessary to meet the day to day running costs of the business for the foreseeable future.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

straight line over 3 years

Stocks

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

Financial instruments

The company is party to only basic financial instruments such as cash, trade debtors and creditors and loans. Instruments such as trade debtors and trade creditors are initially recognised at their transaction cost and reviewed at the year end for impairment. Debt instruments not repayable on demand or due within one year, such as bank loans, are measured at amortised cost using the effective interest rate.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st September 2024

96,244

2,050

131,390

3,811

233,495

Additions

-

-

-

5,265

5,265

At 31st August 2025

96,244

2,050

131,390

9,076

238,760

DEPRECIATION

At 1st September 2024

40,474

698

82,864

3,177

127,213

Charge for year

8,367

203

12,131

1,264

21,965

At 31st August 2025

48,841

901

94,995

4,441

149,178

NET BOOK VALUE

At 31st August 2025

47,403

1,149

36,395

4,635

89,582

At 31st August 2024

55,770

1,352

48,526

634

106,282

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st September 2024

and 31st August 2025

19,947

DEPRECIATION

At 1st September 2024

4,156

Charge for year

3,948

At 31st August 2025

8,104

NET BOOK VALUE

At 31st August 2025

11,843

At 31st August 2024

15,791

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

202,838

166,837

Other debtors

42,541

187,274

245,379

354,111

Other debtors includes an amount of £133,361in respect of D Robinson, a director of the company.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,773

211,644

Hire purchase contracts

3,569

3,245

Trade creditors

173,003

191,364

Taxation and social security

43,167

41,663

Other creditors

113,527

22,697

342,039

470,613

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

8,773

Hire purchase contracts

947

4,516

947

13,289

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdraft

-

49,464

Bank loans

-

220,417

-

269,881

The debts are secured by a fixed and floating charge over the assets of the company.

Bank loans are secured under the UK government Bounce Back and Coronavirus Business Interruption loan schemes providing a full guarantee on the outstanding amount.

9.	RELATED PARTY DISCLOSURES