Robson Bothwell Associates Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC547119 (Scotland)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

ROBSON BOTHWELL ASSOCIATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs J Bothwell

SECRETARY:

REGISTERED OFFICE:

58 Charleston Way

Cove

Aberdeen

Aberdeenshire

AB12 3FA

REGISTERED NUMBER:

SC547119 (Scotland)

ACCOUNTANTS:

Bon Accord Accountancy Limited

71 Charleston Road North

Cove

Aberdeen

Aberdeenshire

AB12 3SZ

FIXED ASSETS

Tangible assets

4

205,525

203,954

Investments

5

10,531

216,056

214,485

CURRENT ASSETS

Debtors

6

46,989

21,358

Cash at bank

146,908

127,061

193,897

148,419

CREDITORS

Amounts falling due within one year

7

52,113

38,623

NET CURRENT ASSETS

141,784

109,796

TOTAL ASSETS LESS CURRENT
LIABILITIES

357,840

324,281

CREDITORS

Amounts falling due after more than one
year

8

100,000

120,000

NET ASSETS

257,840

204,281

CAPITAL AND RESERVES

Called up share capital

10

Retained earnings

257,830

204,271

SHAREHOLDERS' FUNDS

257,840

204,281

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

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

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 October 2026 and were signed by:

Mrs J Bothwell - Director

1.	STATUTORY INFORMATION

Robson Bothwell Associates Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 4 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 November 2024

197,355

10,804

208,159

Additions

-

6,658

At 31 October 2025

197,355

17,462

214,817

DEPRECIATION

At 1 November 2024

-

4,205

Charge for year

-

5,087

At 31 October 2025

-

9,292

NET BOOK VALUE

At 31 October 2025

197,355

8,170

205,525

At 31 October 2024

197,355

6,599

203,954

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 November 2024

and 31 October 2025

10,531

NET BOOK VALUE

At 31 October 2025

10,531

At 31 October 2024

10,531

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade debtors

38,381

21,358

Other debtors

8,608

-

46,989

21,358

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade creditors

1

Taxation and social security

38,887

36,823

Other creditors

13,225

1,799

52,113

38,623

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.10.25

31.10.24

£

Other creditors

100,000

120,000