Robertson Decorators Ltd

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

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Balance Sheet

As At 31 October 2025

Balance Sheet

Registered number: SC461794

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		92,580		73,284

			92,580		73,284
CURRENT ASSETS
Stocks	5	171,024		80,805
Debtors	6	227,749		146,616
Cash at bank and in hand		4,932		37,104

		403,705		264,525
Creditors: Amounts Falling Due Within One Year	7	(301,022 )		(162,986 )

NET CURRENT ASSETS (LIABILITIES)			102,683		101,539

TOTAL ASSETS LESS CURRENT LIABILITIES			195,263		174,823

Creditors: Amounts Falling Due After More Than One Year	8		(17,939 )		(55,709 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(17,590 )		(13,924 )

NET ASSETS			159,734		105,190

CAPITAL AND RESERVES
Called up share capital	10		5,000		5,000
Profit and Loss Account			154,734		100,190

SHAREHOLDERS' FUNDS			159,734		105,190

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Robertson Decorators Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr James Robertson

Director

15th July 2026

The notes on pages 4 to 6 form part of these financial statements.

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Robertson Decorators Ltd

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

Robertson Decorators Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC461794 . The registered office is 2 Lacy Street, Paisley, Renfrewshire, PA1 1QH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% RB
Fixtures & Fittings	20% RB
Computer Equipment	33.3% SL

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 17 (2024: 16)

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Robertson Decorators Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 November 2024	117,117	6,283	4,197	127,597
Additions	41,445	-	1,973	43,418

As at 31 October 2025	158,562	6,283	6,170	171,015

Depreciation
As at 1 November 2024	46,403	3,713	4,197	54,313
Provided during the period	23,092	514	516	24,122

As at 31 October 2025	69,495	4,227	4,713	78,435

Net Book Value
As at 31 October 2025	89,067	2,056	1,457	92,580

As at 1 November 2024	70,714	2,570	-	73,284

5. Stocks

	2025	2024
	£	£
Stock	5,300	3,800
Work in progress	165,724	77,005

	171,024	80,805

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	227,749	138,145
Other debtors	-	8,471

	227,749	146,616

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	27,627	15,343
Bank loans and overdrafts	10,000	10,000
Other creditors	77,744	52,688
Taxation and social security	185,651	84,955

	301,022	162,986

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Robertson Decorators Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	14,025	41,652
Bank loans	3,914	14,057

	17,939	55,709

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	27,627	15,343
Later than one year and not later than five years	14,025	41,652

	41,652	56,995

	41,652	56,995

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	5,000	5,000

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Directors	Mr James Robertson
	Mrs Lynsey Robertson
	Mr Graeme Gibb

Company Number	SC461794

Registered Office	2 Lacy Street
	Paisley
	Renfrewshire
	PA1 1QH

Accountants	Pacitti Accountancy & Business Advisory Ltd
	Chartered Certified Accountants
	Studio 4, Sir James Clark Building
	Abbey Mill Business Centre
	Paisley
	PA1 1TJ