S & J D Robertson Group Limited

Registered number

SC070455

Financial Statements

for the year ended 31 January 2026

PAGES FOR FILING WITH REGISTRAR

S & J D Robertson Group Limited
Registered number:		SC070455
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		4,084			4,667
Tangible assets	4		177,899			221,185
Investments	5		5,637,716			5,466,140
			5,819,699			5,691,992

Current assets
Stocks		21,517			21,309
Debtors	6	243,776			144,179
Cash at bank and in hand		1,150,168			1,467,437
		1,415,461			1,632,925

Creditors: amounts falling due within one year	7	(591,647)			(604,208)

Net current assets			823,814			1,028,717

Total assets less current liabilities			6,643,513			6,720,709


Deferred Grants			-			(407)

Net assets			6,643,513			6,720,302

Capital and reserves
Called up share capital			4,083			4,614
Capital redemption reserve			6,341			5,810
Fair value reserve			499,742			499,742
Profit and loss account			6,133,347			6,210,136

Shareholders' funds			6,643,513			6,720,302

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.




F M Bain
Director
Approved by the board on 27 October 2026

S & J D Robertson Group Limited
Notes to the Accounts
for the year ended 31 January 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) and the Companies Act 2006. The presentation currency is £ sterling.

	Preparation of consolidated financial statements
	The financial statements contain information about S & J D Robertson Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. Group accounts do not need to be prepared as the company and its subsidiary undertakings comprise a small-sized group.

	Revenue recognition
	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. Rental income is recognised on a straight-line basis over the term of the relevant lease.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. Amortisation is recognised so as to write off the cost less any residual value over the expected live of the asset.

	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			2% straight line
	Plant and machinery			5% to 50% straight line

	The gain or loss arising on the disposal of an asset is determined as the difference between the sales proceeds and the carrying value of the asset. The gain or loss is credited or charged to profit and loss.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments (including investment properties) are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. The valuation of investment properties is made by the directors on an open market value basis by reference to market evidence of transaction prices for similar properties.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and those overheads that have been incurred in bringing the stock to its present location and condition.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Government grants
	Government grants are recognised at the fair value of the asset received or receivable when there is a reasonable assurance that the grant conditions will be met and the grants will be received. Government grants relating to turnover are recognised as income over the periods when the related costs are incurred. Grants relating to an asset are recognised in income systematically over the asset's useful life. If part of such a grant is deferred it is recognised as deferred income rather than being deducted from the asset's carrying amount.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					4		5


3	Intangible fixed assets							£

	Cost
	At 1 February 2025							11,663
	At 31 January 2026							11,663

	Amortisation
	At 1 February 2025							6,996
	Provided during the year							583
	At 31 January 2026							7,579

	Net book value
	At 31 January 2026							4,084
	At 31 January 2025							4,667



4	Tangible fixed assets
				Land and buildings		Plant and machinery etc		Total
£					£		£
	Cost
	At 1 February 2025			206,714		780,352		987,066
	Additions			-		6,747		6,747
	Disposals			-		(4,899)		(4,899)
	At 31 January 2026			206,714		782,200		988,914

	Depreciation
	At 1 February 2025			148,278		617,603		765,881
	Charge for the year			1,906		48,127		50,033
	On disposals			-		(4,899)		(4,899)
	At 31 January 2026			150,184		660,831		811,015

	Net book value
	At 31 January 2026			56,530		121,369		177,899
	At 31 January 2025			58,436		162,749		221,185


5	Investments
Investments in
		Investment		subsidiaries	Other
		Properties		& associates	investments		Total
£			£		£		£
	At cost or valuation
	At 1 February 2025	2,199,973		2,984,019		282,148		5,466,140
	Additions	-		-		6,485		6,485
	Revaluation	-		-		280,429		280,429
	Disposals	-		-		(115,338)		(115,338)

	At 31 January 2026	2,199,973		2,984,019		453,724		5,637,716
	The company holds 20% or more of the share capital of the following companies:

		Class of		Proportion		Country of
	Company name	shares held		held (%)		incorporation

	S & J D Robertson Property Ltd	Ordinary		100		Scotland
	Foveran Hotel Limited	Ordinary		100		Scotland
	Orkney Media Group Limited	Ordinary		50		Scotland
	Stanley Services Limited	Ordinary		30		Falkland Islands

	Other investments includes listed investments measured at fair value.


6	Debtors					2026		2025
£							£

	Trade debtors					8,023		42,283
	Other debtors					235,753		101,896
						243,776		144,179

	Amounts due after more than one year included above					2,000		2,000


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

	Trade creditors					20,200		17,049
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					523,516		523,516
	Taxation and social security costs					16,347		25,893
	Other creditors					31,584		37,750
						591,647		604,208


8	Deferred Grants

	The company received a government grant for capital equipment. The grant is deferred and amortised on a straight line basis over the same term as the related assets.


9	Other information

	S & J D Robertson Group Limited is a private company limited by shares and incorporated in Scotland. The registered office is Dunkirk, Shore Street, Kirkwall, Orkney, KW15 1LG.