Robinsons Bodyshop Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC768093

Robinsons Bodyshop Limited

Filleted Unaudited Financial Statements

31 May 2025

Robinsons Bodyshop Limited

Statement of Financial Position

31 May 2025

	2025	2024
Note	£	£

Fixed assets

Intangible assets	5	734	1,102
Tangible assets	6	152,014	168,739
		---------	---------
		152,748	169,841

Current assets

Stocks		15,000	15,000
Debtors	7	114,902	114,572
Cash at bank and in hand		17,232	69,579
		---------	---------
		147,134	199,151

Creditors: amounts falling due within one year	8	568,300	502,697
		---------	---------
Net current liabilities		421,166	303,546
		---------	---------
Total assets less current liabilities		( 268,418)	( 133,705)

Creditors: amounts falling due after more than one year	9	23,761	26,254
		---------	---------
Net liabilities		( 292,179)	( 159,959)
		---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 292,279)	( 160,059)
	---------	---------
Shareholders deficit	( 292,179)	( 159,959)
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 May 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 year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Robinsons Bodyshop Limited

Statement of Financial Position (continued)

31 May 2025

These financial statements were approved by the board of directors and authorised for issue on 28 May 2026 , and are signed on behalf of the board by:

Mr M Robinson	Mr G Robinson
Director	Director

Company registration number: SC768093

Robinsons Bodyshop Limited

Notes to the Financial Statements

Year ended 31 May 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is Unit B5, Davidson House, Campus 1, Aberdeen Innovation Park, Balgownie Road, Bridge of Don, Aberdeen, AB22 8GT.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

	Website	-	25% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and equipmet	-	25% straight line
Motor vehicles	-	25% straight line
Office equipment	-	25% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 14 (2024: 11 ).

5. Intangible assets

	Website
	£
Cost
At 1 June 2024 and 31 May 2025	1,470
	-------
Amortisation
At 1 June 2024	368
Charge for the year	368
	-------
At 31 May 2025	736
	-------
Carrying amount
At 31 May 2025	734
	-------
At 31 May 2024	1,102
	-------

6. Tangible assets

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 June 2024	179,047	33,873	775	213,695
Additions	–	34,010	–	34,010
	---------	--------	----	---------
At 31 May 2025	179,047	67,883	775	247,705
	---------	--------	----	---------
Depreciation
At 1 June 2024	44,762	–	194	44,956
Charge for the year	33,571	16,970	194	50,735
	---------	--------	----	---------
At 31 May 2025	78,333	16,970	388	95,691
	---------	--------	----	---------
Carrying amount
At 31 May 2025	100,714	50,913	387	152,014
	---------	--------	----	---------
At 31 May 2024	134,285	33,873	581	168,739
	---------	--------	----	---------

7. Debtors

	2025	2024
	£	£
Trade debtors	71,900	81,418
Other debtors	43,002	33,154
	---------	---------
	114,902	114,572
	---------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	156,016	108,803
Social security and other taxes	36,566	41,152
Other creditors	375,718	352,742
	---------	---------
	568,300	502,697
	---------	---------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	23,761	26,254
	--------	--------

10. Transactions with the directors

Creditors includes loans and other advances made to the company by the directors - M Robinson £188,746 - and - G Robinson £180,000.