Robins Paper Bag Company Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 0683597

Robins Paper Bag Company Limited

Filleted Unaudited Financial Statements

31 March 2026

Robins Paper Bag Company Limited

Financial Statements

Year ended 31 March 2026

Contents	Pages

Statement of financial position	1 to 2

Notes to the financial statements	3 to 8

Robins Paper Bag Company Limited

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	6	64,435	83,158
Investments	7	1,550	1,550
		--------	--------
		65,985	84,708

Current assets

Stocks		124,927	150,477
Debtors	8	197,489	163,887
Cash at bank and in hand		214,327	212,734
		---------	---------
		536,743	527,098

Creditors: amounts falling due within one year	9	368,598		402,727
		---------		---------
Net current assets			168,145	124,371
			---------	---------
Total assets less current liabilities			234,130	209,079

Provisions

Taxation including deferred tax	14,393	20,337
	---------	---------
Net assets	219,737	188,742
	---------	---------

Capital and reserves

Called up share capital	1,000	1,000
Profit and loss account	218,737	187,742
	---------	---------
Shareholders funds	219,737	188,742
	---------	---------

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 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Robins Paper Bag Company Limited

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 3 July 2026 , and are signed on behalf of the board by:

Mr M.L. Redhead	Mrs L.C. Redhead
Director	Director

Company registration number: 0683597

Robins Paper Bag Company Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 27 New Dover Road, Canterbury, Kent, CT1 3DN.

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, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are the calculation of the estimated useful life of assets and the impact on the depreciation of those assets on the reported results.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Goodwill

Purchase goodwill is capitalised and amortised over the anticipated useful economic life.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	25% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated 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:

Land and buildings -leashold	-	10% reducing balance
Plant and machinery	-	15% reducing balance
Fixtures and fittings	-	15% reducing balance
Motor vehicles	-	25% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 12 (2025: 10 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 April 2025 and 31 March 2026	47,119
	--------
Amortisation
At 1 April 2025 and 31 March 2026	47,119
	--------
Carrying amount
At 31 March 2026	–
	--------
At 31 March 2025	–
	--------

6. Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 April 2025	50,878	180,686	24,026	145,211	400,801
Additions	–	2,978	–	–	2,978
	--------	---------	--------	---------	---------
At 31 March 2026	50,878	183,664	24,026	145,211	403,779
	--------	---------	--------	---------	---------
Depreciation
At 1 April 2025	50,878	168,694	23,316	74,755	317,643
Charge for the year	–	3,731	359	17,611	21,701
	--------	---------	--------	---------	---------
At 31 March 2026	50,878	172,425	23,675	92,366	339,344
	--------	---------	--------	---------	---------
Carrying amount
At 31 March 2026	–	11,239	351	52,845	64,435
	--------	---------	--------	---------	---------
At 31 March 2025	–	11,992	710	70,456	83,158
	--------	---------	--------	---------	---------

7. Investments

	Other investments other than loans
	£
Cost
At 1 April 2025 and 31 March 2026	1,550
	-------
Impairment
At 1 April 2025 and 31 March 2026	–
	-------

Carrying amount
At 31 March 2026	1,550
	-------
At 31 March 2025	1,550
	-------

8. Debtors

	2026	2025
	£	£
Trade debtors	188,535	163,887
Other debtors	8,954	–
	---------	---------
	197,489	163,887
	---------	---------

9. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	9,103	11,125
Trade creditors	140,615	153,731
Amounts owed to group undertakings and undertakings in which the company has a participating interest	( 89,806)	50,854
Corporation tax	94,276	91,519
Social security and other taxes	64,017	47,763
Other creditors	150,393	47,735
	---------	---------
	368,598	402,727
	---------	---------

The company has provided a debenture securing the liabilities of the holding company.

10. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2026	2025
	£	£
Later than 5 years	178,208	196,667
	---------	---------

11. Controlling party

The company is a wholly owned subsidiary of RPB Holdings Limited a company incorporated in England and Wales, the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN. Mr M.L. Redhead is the majority shareholder of RPB Holdings Ltd.