ROBERTS GRIFFITHS MACHINERY LTD


Director	ROBERTS, Leanne Michelle


Registered Address	18 Penrhyn Gwyn
	Llanelli
	SA15 2AX


Registered Number	11498326 (England and Wales)

Statement of Financial Position
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		194,599		201,725
			194,599		201,725
Current assets
Stocks	4	728,750		823,000
Debtors	5	211,928		13,048
Cash at bank and on hand		13,273		131,076
		953,951		967,124
Creditors amounts falling due within one year	6	(596,616)		(654,752)
Net current assets (liabilities)			357,335		312,372
Total assets less current liabilities			551,934		514,097
Creditors amounts falling due after one year	7		(203,117)		(267,437)
Provisions for liabilities	9		(48,650)		(50,431)
Net assets			300,167		196,229
Capital and reserves
Called up share capital			100		100
Profit and loss account			300,067		196,129
Shareholders' funds			300,167		196,229

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 17 June 2026, and are signed on its behalf by:

ROBERTS, Leanne Michelle
Director
Registered Company No. 11498326

ROBERTS GRIFFITHS MACHINERY LTD

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	Roberts Griffiths Machinery Ltd 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.

	Basis of preparation
	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.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

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

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	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.

	Current taxation
	Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Current taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	10	-
Vehicles	25	-
Office Equipment	-	3

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

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 September 24	147,527	66,006	10,149	223,682
Additions	-	19,500	6,454	25,954
At 31 August 25	147,527	85,506	16,603	249,636
Depreciation and impairment
At 01 September 24	12,756	6,876	2,325	21,957
Charge for year	13,477	15,189	4,414	33,080
At 31 August 25	26,233	22,065	6,739	55,037
Net book value
At 31 August 25	121,294	63,441	9,864	194,599
At 31 August 24	134,771	59,130	7,824	201,725

4.	Stocks

	2025	2024
	£	£
Finished goods	728,750	823,000
Total	728,750	823,000

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	175,947	4,187
Other debtors	12,500	8,647
Prepayments and accrued income	23,481	214
Total	211,928	13,048

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	105,053	318,008
Bank borrowings and overdrafts	78,669	72,713
Amounts owed to related parties	240,903	243,238
Taxation and social security	107,999	9,676
Other creditors	61,242	8,367
Accrued liabilities and deferred income	2,750	2,750
Total	596,616	654,752

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	203,117	267,437
Total	203,117	267,437

8.	Secured creditors
	On 3 October 2023 and 6 October 2023, DBW Investments (14) Ltd registered fixed charges over the Company's freehold property as security for amounts due. The charges remain outstanding at the balance sheet date.

9.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	48,650	50,431
Total	48,650	50,431