REGISTERED NUMBER: 05096673 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

G C Robertson & Associates Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D J Staines

Mrs A Staines

REGISTERED OFFICE:

Unit 27 Brightwell Barns

Waldringfield Road

Brightwell

Suffolk

IP10 0BJ

REGISTERED NUMBER:

05096673 (England and Wales)

ACCOUNTANTS:

Gopsall Services Limited

First Floor

7 Marina Court

Maple Drive

Hinckley

LE10 3BF

FIXED ASSETS

Tangible assets

4

4,047

5,154

CURRENT ASSETS

Stocks

9,000

35,000

Debtors

5

96,895

57,567

Cash at bank and in hand

1,657

11,878

107,552

104,445

CREDITORS

Amounts falling due within one year

6

85,321

101,514

NET CURRENT ASSETS

22,231

2,931

TOTAL ASSETS LESS CURRENT LIABILITIES

26,278

8,085

CREDITORS

Amounts falling due after more than one year

7

(6,250

)

-

PROVISIONS FOR LIABILITIES

(912

)

(233

)

NET ASSETS

19,116

7,852

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

19,016

7,752

SHAREHOLDERS' FUNDS

19,116

7,852

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 July 2026 and were signed on its behalf by:

D J Staines - Director

1.	STATUTORY INFORMATION

G C Robertson & Associates 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.

The presentation currency of the financial statements is the Pound Sterling (£).

The period covered by the financial statements has been extended in order to align the year end with that of the parent company. As a result if this, the comparatives are not entirely comparable.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 10% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Pension costs and other post-retirement benefits

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

40,325

DEPRECIATION

At 1 September 2024

35,171

Charge for year

1,107

At 31 August 2025

36,278

NET BOOK VALUE

At 31 August 2025

4,047

At 31 August 2024

5,154

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

28,882

47,063

Amounts owed by group undertakings

61,862

2,000

Other debtors

6,151

8,504

96,895

57,567

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

25,000

-

Trade creditors

14,355

61,233

Amounts owed to group undertakings

13,896

16,036

Taxation and social security

29,335

21,645

Other creditors

2,735

2,600

85,321

101,514

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

6,250

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

1

100

100

9.

RESERVES

Retained

earnings

£

At 1 September 2024

7,752

Profit for the year

11,264

At 31 August 2025

19,016