Registration number: 03875738

Davison & Robinson Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 10

Davison & Robinson Limited

Company Information

Director

A D Robinson

Company secretary

A D Robinson

Registered office

Units 4-11 Aire Street Castleford West Yorkshire WF10 1JJ

Davison & Robinson Limited

(Registration number: 03875738)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	92,001	110,031
Current assets
Stocks	6	27,980	71,259
Debtors	7	238,196	232,042
Cash at bank and in hand		94,615	229,688
		360,791	532,989
Creditors: Amounts falling due within one year	8	(389,428)	(532,380)
Net current (liabilities)/assets		(28,637)	609
Total assets less current liabilities		63,364	110,640
Creditors: Amounts falling due after more than one year	8	-	(10,380)
Provisions for liabilities		(5,615)	(8,717)
Net assets		57,749	91,543
Capital and reserves
Called up share capital		2	2
Retained earnings		57,747	91,541
Shareholders' funds		57,749	91,543

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The Director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 19 October 2026
 

......................................... A D Robinson Company secretary and director

Davison & Robinson Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital incorporated in England & Wales and the company registration number is 03875738.

The address of its registered office is:
Units 4-11
Aire Street
Castleford
West Yorkshire
WF10 1JJ

These financial statements were authorised for issue by the director on 19 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Revenue recognition

Turnover arises from the sale of goods. Turnover is measured at the fair value of the consideration received or receivable for the sale of hardware and sundry items and represents amounts for the sale of goods in the normal course of business, net of discounts and other sales-related taxes.

Turnover from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, which is when the goods are delivered to the customer.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met of each of the companies activities.

Tax

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Davison & Robinson Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measure using the rates and allowances that apply to the sale of the asset.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in the profit and loss account.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss has been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in the profit and loss account.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Improvements to property	2% cost
Plant and machinery	25% reducing balance
Motor vehicles	25% reducing balance
Office equipment	25% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the Company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% cost

Davison & Robinson Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for the sale of goods and the provision of services in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Davison & Robinson Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the Company (including the Director) during the year, was 21 (2025 - 24).

Davison & Robinson Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 February 2025	10,000	10,000
At 31 January 2026	10,000	10,000
Amortisation
At 1 February 2025	10,000	10,000
At 31 January 2026	10,000	10,000
Carrying amount
At 31 January 2026	-	-

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	83,062	337,732	239,678	660,472
Additions	-	1,291	-	1,291
Disposals	-	-	(25,349)	(25,349)
At 31 January 2026	83,062	339,023	214,329	636,414
Depreciation
At 1 February 2025	19,080	333,252	198,109	550,441
Charge for the year	1,661	1,435	10,392	13,488
Eliminated on disposal	-	-	(19,516)	(19,516)
At 31 January 2026	20,741	334,687	188,985	544,413
Carrying amount
At 31 January 2026	62,321	4,336	25,344	92,001
At 31 January 2025	63,982	4,480	41,569	110,031

Included within the net book value of land and buildings above is £62,321 (2025 - £63,982) in respect of freehold land and buildings.
 

6

Stocks

	2026 £	2025 £
Other inventories	27,980	71,259

Davison & Robinson Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

7

Debtors

	2026 £	2025 £
Trade debtors	33,585	35,046
Prepayments	86	1,310
Other debtors	204,525	195,686
	238,196	232,042

8

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	325,947	428,803
Trade creditors		44,745	65,812
Taxation and social security		3,059	21,968
Accruals and deferred income		15,677	15,797
		389,428	532,380

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	9	-	10,380

Davison & Robinson Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

9	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	-	7,171
Obligations under hire purchase and finance lease arrangements	-	3,209
	-	10,380

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	7,171	10,329
Other borrowings	315,567	413,244
Obligations under hire purchase and finance lease arrangements	3,209	5,230
	325,947	428,803

Bank overdrafts are secured against the total assets of the Company. Bank loans are not secured.

Hire purchase liabilities are secured against the assets to which they relate. Other borrowings include unsecured amounts due to Directors and other third parties.

10	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £54,680 (2025 - £54,680). Commitments relate to building rent and office equipment hire.

Davison & Robinson Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

11	Related party transactions

Other transactions with the Director

At the year end, the Company owed the Directors £315,567 (2025: £413,243). The amount is unsecured, interest-free and repayable on demand.

Summary of transactions with other related parties

AMP Foods Limited (a Company under common control of the director and shareholders)

At the year end, the amount due to Davison and Robinson Limited by AMP Foods Limited was £17,660 (2025: £16,828). The amount is unsecured, interest-free and repayable on demand.


The Powder Keg Firework Company Limited (a Company under common control of the director and shareholders)

At the year end, the amount due to Davison and Robinson Limited by The Powder Keg Firework Company Limited was £172,726 (2025: £164,476). The amount is unsecured, interest-free and repayable on demand.

Cas Gas Limited (a Company under common control of the director and shareholders)

At the year end, the amount due to Davison and Robinson Limited by Cas Gas Limited was £589 (2025: £403). The amount is unsecured, interest-free and repayable on demand.

The Big Plant and Pot Company Limited (a Company under common control of the director and shareholders)

At the year end, the amount due to Davison and Robinson Limited by The Big Plant and Pot Company Limited was £382 (2025: £300). The amount is unsecured, interest-free and repayable on demand.