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Registered number: 04518897
Robinson Retail Limited
Unaudited Financial Statements
For the Period 2 February 2025 to 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 04518897
31 January 2026 1 February 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 117,750 146,500
Tangible Assets 5 529,735 521,605
647,485 668,105
CURRENT ASSETS
Stocks 290,707 258,701
Debtors 6 75,944 95,907
Cash at bank and in hand 314,373 306,395
681,024 661,003
Creditors: Amounts Falling Due Within One Year 7 (382,361 ) (386,085 )
NET CURRENT ASSETS (LIABILITIES) 298,663 274,918
TOTAL ASSETS LESS CURRENT LIABILITIES 946,148 943,023
Creditors: Amounts Falling Due After More Than One Year 8 (4,000 ) (8,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (36,153 ) (30,078 )
NET ASSETS 905,995 904,945
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 905,895 904,845
SHAREHOLDERS' FUNDS 905,995 904,945
Page 1
Page 2
For the period ending 31 January 2026 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 P A Robinson
Director
7 October 2026
The notes on pages 3 to 7 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Robinson Retail Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04518897 . The registered office is 5-7 Dimond Street, Pembroke Dock, SA72 6JA.
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 customer returns, rebates and other similar allowances.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10-20 years.
2.4. 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:
Freehold 2% straight line
Improvements 5% straight line
Plant & Machinery 15% straight line
Motor Vehicles 20% straight line
Fixtures & Fittings 10% straight line
Computer Equipment 25% straight line
2.5. Stocks and Work in Progress
Stocks 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. 
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2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. 
All of the financial instruments applying to the company are basic as defied in the Accounting Standard, and as such are initially recognised at the transaction price.  Debt instruments are subsequently measured at amortised cost.
2.7. 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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2.9. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 51 (2025: 52)
51 52
4. Intangible Assets
Goodwill
£
Cost
As at 2 February 2025 435,000
As at 31 January 2026 435,000
Amortisation
As at 2 February 2025 288,500
Provided during the period 28,750
As at 31 January 2026 317,250
Net Book Value
As at 31 January 2026 117,750
As at 2 February 2025 146,500
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5. Tangible Assets
Land & Property
Freehold Improvements Plant & Machinery Fixtures & Fittings
£ £ £ £
Cost
As at 2 February 2025 301,486 286,603 136,451 186,342
Additions - 4,359 50,157 1,804
Disposals - - (5,245 ) -
As at 31 January 2026 301,486 290,962 181,363 188,146
Depreciation
As at 2 February 2025 49,095 137,699 110,346 104,018
Provided during the period 6,073 14,455 8,242 15,914
Disposals - - (3,628 ) -
As at 31 January 2026 55,168 152,154 114,960 119,932
Net Book Value
As at 31 January 2026 246,318 138,808 66,403 68,214
As at 2 February 2025 252,391 148,904 26,105 82,324
Computer Equipment Total
£ £
Cost
As at 2 February 2025 42,360 953,242
Additions 4,895 61,215
Disposals (3,125 ) (8,370 )
As at 31 January 2026 44,130 1,006,087
Depreciation
As at 2 February 2025 30,479 431,637
Provided during the period 6,784 51,468
Disposals (3,125 ) (6,753 )
As at 31 January 2026 34,138 476,352
Net Book Value
As at 31 January 2026 9,992 529,735
As at 2 February 2025 11,881 521,605
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6. Debtors
31 January 2026 1 February 2025
£ £
Due within one year
Trade debtors 46,894 58,446
Prepayments and accrued income 29,050 22,361
Employee loan - 2,912
Corporation tax recoverable - 12,188
75,944 95,907
7. Creditors: Amounts Falling Due Within One Year
31 January 2026 1 February 2025
£ £
Trade creditors 262,054 262,916
Other taxes and social security 58,743 51,427
Accruals and deferred income 60,657 64,835
Directors' loan accounts 907 6,907
382,361 386,085
Barclays Bank PLC has a fixed and floating charge over all of the company's assets.
8. Creditors: Amounts Falling Due After More Than One Year
31 January 2026 1 February 2025
£ £
Other creditors 4,000 8,000
9. Share Capital
31 January 2026 1 February 2025
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
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