SD ROBINSON LTD - Filleted accounts

Registered number

09518078

SD ROBINSON LTD

Filleted Accounts

31 March 2026

SD ROBINSON LTD
Registered number:		09518078
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		41,674			15,729

Current assets
Debtors	4	86,156			78,244
Cash at bank and in hand		24,946			5,234
		111,102			83,478

Creditors: amounts falling due within one year	5	(19,720)			(15,367)

Net current assets			91,382			68,111

Net assets			133,056			83,840

Capital and reserves
Called up share capital			100			100
Profit and loss account			132,956			83,740

Shareholders' funds			133,056			83,840

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




STEVEN ROBINSON
Director
Approved by the board on 20 July 2026

SD ROBINSON LTD
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.


	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Office Equipment			20% reducing Balance
	Plant and machinery			20% reducing Balance
	Motor Vehicles			20% reducing Balance


	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.



	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					0		0


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	-		20,604		23,900		44,504
	Additions	29,090		-		-		29,090
	At 31 March 2026	29,090		20,604		23,900		73,594

	Depreciation
	At 1 April 2025	-		15,782		12,993		28,775
	Charge for the year	-		964		2,181		3,145
	At 31 March 2026	-		16,746		15,174		31,920

	Net book value
	At 31 March 2026	29,090		3,858		8,726		41,674
	At 31 March 2025	-		4,822		10,907		15,729


4	Debtors					2026		2025
£							£

	Other debtors					86,156		78,244


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					119		-
	Accountancy					1,800		-
	Taxation and social security costs					12,642		8,800
	Other creditors					5,159		6,567
						19,720		15,367


6	Other information

	SD ROBINSON LTD is a private company limited by shares and incorporated in England. Its registered office is:
	1 PARKINS CLOSE
	COLLIERS END
	WARE
	HERTS
	SG11 1ED