Caseware UK (AP4) 2024.0.164 2024.0.164 2026-02-28 2026-02-28 true false 2025-03-01 No description of principal activity 18 17 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC267378 2025-03-01 2026-02-28 SC267378 2024-03-01 2025-02-28 SC267378 2026-02-28 SC267378 2025-02-28 SC267378 c:CompanySecretary1 2025-03-01 2026-02-28 SC267378 c:Director1 2025-03-01 2026-02-28 SC267378 c:Director2 2025-03-01 2026-02-28 SC267378 c:RegisteredOffice 2025-03-01 2026-02-28 SC267378 d:Buildings 2025-03-01 2026-02-28 SC267378 d:Buildings 2026-02-28 SC267378 d:Buildings 2025-02-28 SC267378 d:Buildings d:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 SC267378 d:Buildings d:LongLeaseholdAssets 2025-03-01 2026-02-28 SC267378 d:Buildings d:LongLeaseholdAssets 2026-02-28 SC267378 d:Buildings d:LongLeaseholdAssets 2025-02-28 SC267378 d:PlantMachinery 2025-03-01 2026-02-28 SC267378 d:PlantMachinery 2026-02-28 SC267378 d:PlantMachinery 2025-02-28 SC267378 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 SC267378 d:MotorVehicles 2025-03-01 2026-02-28 SC267378 d:MotorVehicles 2026-02-28 SC267378 d:MotorVehicles 2025-02-28 SC267378 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 SC267378 d:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 SC267378 d:CurrentFinancialInstruments 2026-02-28 SC267378 d:CurrentFinancialInstruments 2025-02-28 SC267378 d:Non-currentFinancialInstruments 2026-02-28 SC267378 d:Non-currentFinancialInstruments 2025-02-28 SC267378 d:CurrentFinancialInstruments d:WithinOneYear 2026-02-28 SC267378 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 SC267378 d:Non-currentFinancialInstruments d:AfterOneYear 2026-02-28 SC267378 d:Non-currentFinancialInstruments d:AfterOneYear 2025-02-28 SC267378 d:ShareCapital 2026-02-28 SC267378 d:ShareCapital 2025-02-28 SC267378 d:RetainedEarningsAccumulatedLosses 2025-03-01 2026-02-28 SC267378 d:RetainedEarningsAccumulatedLosses 2026-02-28 SC267378 d:RetainedEarningsAccumulatedLosses 2024-03-01 2025-02-28 SC267378 d:RetainedEarningsAccumulatedLosses 2025-02-28 SC267378 d:RetainedEarningsAccumulatedLosses 2024-03-01 SC267378 c:OrdinaryShareClass1 2025-03-01 2026-02-28 SC267378 c:OrdinaryShareClass1 2026-02-28 SC267378 c:OrdinaryShareClass1 2025-02-28 SC267378 c:FRS102 2025-03-01 2026-02-28 SC267378 c:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 SC267378 c:FullAccounts 2025-03-01 2026-02-28 SC267378 c:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 SC267378 6 2025-03-01 2026-02-28 SC267378 e:PoundSterling 2025-03-01 2026-02-28 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC267378 G S ROBERTSON LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
G S ROBERTSON LIMITED COMPANY INFORMATION
Directors | G S Robertson
| Mrs S J Robertson
Company secretary | Mrs S J Robertson
Registered number | SC267378
Registered office | Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
Accountants | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
G S ROBERTSON LIMITED STATEMENT OF INCOME AND RETAINED EARNINGS FOR THE YEAR ENDED 28 FEBRUARY 2026
| 2026 | 2025
Note | £ | £
Turnover |  | 6,436,904 | 6,294,412
Cost of sales |  | (5,053,291) | (4,734,354)
GROSS PROFIT |  | 1,383,613 | 1,560,058
Administrative expenses |  | (1,132,046) | (736,704)
OPERATING PROFIT |  | 251,567 | 823,354
Interest receivable and similar income |  | 23,569 | 33,722
Interest payable and similar expenses |  | (11,619) | (17,037)
PROFIT BEFORE TAX |  | 263,517 | 840,039
Tax on profit |  | (70,651) | (210,010)
PROFIT AFTER TAX |  | 192,866 | 630,029
Retained earnings at the beginning of the year |  | 2,302,003 | 1,671,974
Profit for the year |  | 192,866 | 630,029
RETAINED EARNINGS AT THE END OF THE YEAR |  | 2,494,869 | 2,302,003
The notes on pages 4 to 9 form part of these financial statements.
Page 1
G S ROBERTSON LIMITED REGISTERED NUMBER: SC267378 STATEMENT OF FINANCIAL POSITION AS AT 28 FEBRUARY 2026
|  | 2026 |  | 2025
|  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 985,886 |  | 579,398
Investments | 5 |  | 50 |  | 50
|  |  | 985,936 |  | 579,448
CURRENT ASSETS |  |  |  |  |
Stocks |  | 338,265 |  | 284,150 |
Debtors: amounts falling due within one year | 6 | 1,076,714 |  | 1,365,685 |
Cash At Bank And In Hand |  | 1,080,317 |  | 833,875 |
|  | 2,495,296 |  | 2,483,710 |
Creditors: amounts falling due within one year | 7 | (833,768) |  | (617,385) |
NET CURRENT ASSETS |  |  | 1,661,528 |  | 1,866,325
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,647,464 |  | 2,445,773
Creditors: amounts falling due after more than one year | 8 |  | (13,382) |  | -
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax |  | (139,113) |  | (143,670) |
|  |  | (139,113) |  | (143,670)
NET ASSETS |  |  | 2,494,969 |  | 2,302,103
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account |  |  | 2,494,869 |  | 2,302,003
|  |  | 2,494,969 |  | 2,302,103
Page 2
G S ROBERTSON LIMITED REGISTERED NUMBER: SC267378 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 28 FEBRUARY 2026 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 June 2026.
G S Robertson
Director
The notes on pages 4 to 9 form part of these financial statements. Page 3
G S ROBERTSON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
1. | GENERAL INFORMATION
G S Robertson Limited is a private company, limited by shares, incorporated in Scotland with registration number SC267378 . The registered office is Westby, 64 West High Street, Forfar, Angus, DD8 1BJ. The pincipal place of business is Carseview Road, Forfar, DD8 3BT. The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | TURNOVER
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 4
G S ROBERTSON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 2.ACCOUNTING POLICIES (CONTINUED)
| 2.3 | CURRENT AND DEFERRED TAXATION
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.4 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows. Depreciation is provided on the following basis:
|  |  |  | Tenants improvements | - | 4.0% | straight line
|  |  |  | Property | - |  | not depreciated
|  |  |  | Plant and machinery | - | 12.5% | reducing balance
|  |  |  | Motor vehicles | - | 25.0% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 5
G S ROBERTSON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | VALUATION OF INVESTMENTS
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.6 | STOCKS
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 18 (2025 - 17).
Page 6
G S ROBERTSON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
4. | TANGIBLE FIXED ASSETS
|  | Heritable Property | Property improvements | Plant & Machinery | Motor Vehicles
|  | £ | £ | £ | £
| COST OR VALUATION |  |  |  |
| At 1 March 2025 | - | 13,683 | 1,275,723 | 186,854
| Additions | 444,086 | - | 830 | 72,583
| Disposals | - | - | (944) | (59,400)
| At 28 February 2026 | 444,086 | 13,683 | 1,275,609 | 200,037
| DEPRECIATION |  |  |  |
| At 1 March 2025 | - | 7,658 | 770,283 | 118,921
| Charge for the year on owned assets | - | 547 | 63,197 | 31,301
| Disposals | - | - | (311) | (44,067)
| At 28 February 2026 | - | 8,205 | 833,169 | 106,155
| NET BOOK VALUE |  |  |  |
| At 28 February 2026 | 444,086 | 5,478 | 442,440 | 93,882
| At 28 February 2025 | - | 6,025 | 505,440 | 67,933
|  | Total
|  | £
| COST OR VALUATION |
| At 1 March 2025 | 1,476,260
| Additions | 517,499
| Disposals | (60,344)
| At 28 February 2026 | 1,933,415
| DEPRECIATION |
| At 1 March 2025 | 896,862
| Charge for the year on owned assets | 95,045
| Disposals | (44,378)
| At 28 February 2026 | 947,529
| NET BOOK VALUE |
| At 28 February 2026 | 985,886
| At 28 February 2025 | 579,398
Page 7
G S ROBERTSON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
5. | FIXED ASSET INVESTMENTS
|  | Unlisted Investments
|  | £
| COST OR VALUATION |
| At 1 March 2025 | 50
| At 28 February 2026 | 50
Page 8
G S ROBERTSON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
6. | DEBTORS
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 863,097 | 363,544
| Other debtors | 213,617 | 1,002,141
|  | 1,076,714 | 1,365,685
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 565,712 | 255,778
| Other taxation and social security | 249,539 | 320,164
| Obligations under finance lease and hire purchase contracts | 11,434 | 34,880
| Accruals and deferred income | 7,083 | 6,563
|  | 833,768 | 617,385
8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 13,382 | -
|  | 13,382 | -
9. | SHARE CAPITAL
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 100 (2025 - 100) Ordinary shares of £1.00 each | 100 | 100
Page 9