3 false false false false false false false false false false true false false false false false false No description of principal activity 2025-05-01 Sage Accounts Production Advanced 2024 - FRS102_2024 912,127 56,935 969,062 313,129 131,186 444,315 524,747 598,998 xbrli:pure xbrli:shares iso4217:GBP SC267556 2025-05-01 2026-04-30 SC267556 2026-04-30 SC267556 2025-04-30 SC267556 2024-05-01 2025-04-30 SC267556 2025-04-30 SC267556 2024-04-30 SC267556 core:PlantMachinery 2025-05-01 2026-04-30 SC267556 bus:Director1 2025-05-01 2026-04-30 SC267556 core:WithinOneYear 2026-04-30 SC267556 core:WithinOneYear 2025-04-30 SC267556 core:PlantMachinery 2025-04-30 SC267556 core:PlantMachinery 2026-04-30 SC267556 core:AfterOneYear 2026-04-30 SC267556 core:AfterOneYear 2025-04-30 SC267556 core:ShareCapital 2026-04-30 SC267556 core:ShareCapital 2025-04-30 SC267556 core:RetainedEarningsAccumulatedLosses 2026-04-30 SC267556 core:RetainedEarningsAccumulatedLosses 2025-04-30 SC267556 core:PlantMachinery 2025-04-30 SC267556 bus:SmallEntities 2025-05-01 2026-04-30 SC267556 bus:AuditExemptWithAccountantsReport 2025-05-01 2026-04-30 SC267556 bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 SC267556 bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 SC267556 bus:FullAccounts 2025-05-01 2026-04-30
COMPANY REGISTRATION NUMBER: SC267556

S. & D. E. Robertson (Insch) Ltd

Filleted Unaudited Financial Statements

30 April 2026

S. & D. E. Robertson (Insch) Ltd

Statement of Financial Position

30 April 2026

| 2026 | 2025
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 524,747 | 598,998

Current assets

Debtors | 6 | 61,801 |  | 62,166
Cash at bank and in hand | 49,931 |  | 99,538
| --------- |  | ---------
| 111,732 |  | 161,704

Creditors: amounts falling due within one year | 7 | 180,251 |  | 174,782
| --------- |  | ---------
Net current liabilities |  | 68,519 | 13,078
|  | --------- | ---------
Total assets less current liabilities |  | 456,228 | 585,920

Creditors: amounts falling due after more than one year | 8 |  | 189,519 | 309,502

Provisions

Taxation including deferred tax |  | 131,187 | 120,608
|  | --------- | ---------
Net assets |  | 135,522 | 155,810
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 3 | 3
Profit and loss account |  | 135,519 | 155,807
|  | --------- | ---------
Shareholders funds |  | 135,522 | 155,810
|  | --------- | ---------

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 income and retained earnings has not been delivered.
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

S. & D. E. Robertson (Insch) Ltd

Statement of Financial Position (continued)

30 April 2026
These financial statements were approved by the board of directors and authorised for issue on 9 June 2026 , and are signed on behalf of the board by:

Mr S Robertson |
Director |

Company registration number: SC267556

S. & D. E. Robertson (Insch) Ltd

Notes to the Financial Statements

Year ended 30 April 2026
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is Castlecross, Leslie, Insch, AB52 6NX.
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.
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.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and 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 machinery | - | 20% reducing balance

Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts 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. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Defined contribution plans
The company operates a defined benefit pension scheme for employees. The assets of the scheme are held separately from those of the company. Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2025: 2 ).
5. Tangible assets

| Plant and machinery | Total
| £ | £
Cost |  |
At 1 May 2025 | 912,127 | 912,127
Additions | 56,935 | 56,935
| --------- | ---------
At 30 April 2026 | 969,062 | 969,062
| --------- | ---------
Depreciation |  |
At 1 May 2025 | 313,129 | 313,129
Charge for the year | 131,186 | 131,186
| --------- | ---------
At 30 April 2026 | 444,315 | 444,315
| --------- | ---------
Carrying amount |  |
At 30 April 2026 | 524,747 | 524,747
| --------- | ---------
At 30 April 2025 | 598,998 | 598,998
| --------- | ---------

6. Debtors

| 2026 | 2025
| £ | £
Trade debtors | 60,801 | 61,166
Other debtors | 1,000 | 1,000
| -------- | --------
| 61,801 | 62,166
| -------- | --------

7. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Trade creditors | 10,550 | 17,592
Accruals and deferred income | 1,160 | 825
Social security and other taxes | 18,557 | 18,496
Obligations under finance leases and hire purchase contracts | 149,151 | 127,869
Bank loan | 833 | 10,000
| --------- | ---------
| 180,251 | 174,782
| --------- | ---------

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

| 2026 | 2025
| £ | £
Bank loans and overdrafts | – | 833
Obligations under finance leases and hire purchase contracts | 189,519 | 308,669
| --------- | ---------
| 189,519 | 309,502
| --------- | ---------