ROBERT AND EDWARDS LIMITED - Filleted accounts

Registered number

06985111

ROBERT AND EDWARDS LIMITED

Filleted Accounts

31 August 2025

ROBERT AND EDWARDS LIMITED
Registered number:		06985111
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		-			26,250
Tangible assets	4		8,333			18,516
			8,333			44,766

Current assets
Stocks		6,575			13,400
Debtors	5	68,054			45,860
Cash at bank and in hand		198,736			314,518
		273,365			373,778

Creditors: amounts falling due within one year	6	(102,411)			(156,987)

Net current assets			170,954			216,791

Net assets			179,287			261,557

Capital and reserves
Called up share capital			100			100
Profit and loss account			179,187			261,457

Shareholders' funds			179,287			261,557

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.




MR R HEWITT
Director
Approved by the board on 28 May 2026

ROBERT AND EDWARDS LIMITED
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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:
	Plant and machinery			25% reducing balance
	Fixtures, fittings, tools and equipment			25% reducing balance


	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.


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


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					14		14



3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 September 2024							100,000
	Disposals							(100,000)
	At 31 August 2025							-

	Amortisation
	At 1 September 2024							73,750
	On disposals							(73,750)
	At 31 August 2025							-

	Net book value
	At 31 August 2025							-
	At 31 August 2024							26,250

	Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.





4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 September 2024	6,778		78,367		43,745		128,890
	Disposals	-		(56,641)		(21,873)		(78,514)
	At 31 August 2025	6,778		21,726		21,872		50,376

	Depreciation
	At 1 September 2024	6,777		74,300		29,297		110,374
	Charge for the year	-		45		-		45
	On disposals	-		(53,727)		(14,649)		(68,376)
	At 31 August 2025	6,777		20,618		14,648		42,043

	Net book value
	At 31 August 2025	1		1,108		7,224		8,333
	At 31 August 2024	1		4,067		14,448		18,516


5	Debtors					2025		2024
£							£

	Trade debtors					28,365		33,320
	Other debtors					39,689		12,540
						68,054		45,860


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

	Trade creditors					59,663		107,139
	Taxation and social security costs					3,437		12,579
	Other creditors					39,311		37,269
						102,411		156,987


7	Other information

	ROBERT AND EDWARDS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	6 West road
	Reigate
	Surrey
	RH2 7JT