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COMPANY REGISTRATION NUMBER: 04906341
Richard Roberts International Limited
Filleted Unaudited Abridged Financial Statements
28 February 2025
Richard Roberts International Limited
Abridged Statement of Financial Position
28 February 2025
2025
2024
Note
£
£
£
Fixed assets
Tangible assets
5
697
1,293
Current assets
Debtors
61,326
64,997
Cash at bank and in hand
1,405
1,897
---------
---------
62,731
66,894
Creditors: amounts falling due within one year
679,393
667,208
----------
----------
Net current liabilities
616,662
600,314
----------
----------
Total assets less current liabilities
( 615,965)
( 599,021)
Creditors: amounts falling due after more than one year
7
1,580,153
1,573,852
-------------
-------------
Net liabilities
( 2,196,118)
( 2,172,873)
-------------
-------------
Capital and reserves
Called up share capital
50,000
50,000
Profit and loss account
( 2,246,118)
( 2,222,873)
-------------
-------------
Shareholders deficit
( 2,196,118)
( 2,172,873)
-------------
-------------
These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 28 February 2025 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 abridged financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of financial position for the year ending 28 February 2025 in accordance with Section 444(2A) of the Companies Act 2006.
Richard Roberts International Limited
Abridged Statement of Financial Position (continued)
28 February 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 28 November 2025 , and are signed on behalf of the board by:
Mr D A Bryars
Director
Company registration number: 04906341
Richard Roberts International Limited
Notes to the Abridged Financial Statements
Year ended 28 February 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Old Mill, 9 Soar Lane, Leicester, LE3 5DE.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. Revenue from management charges is recognised when the amount of revenue can be measured reliably, it is probable that the related economic benefits will flow to the entity, and the costs associated with the transaction can be measured reliably.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment
-
33% straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets
£
Cost
At 1 March 2024 and 28 February 2025
3,638
-------
Depreciation
At 1 March 2024
2,345
Charge for the year
596
-------
At 28 February 2025
2,941
-------
Carrying amount
At 28 February 2025
697
-------
At 29 February 2024
1,293
-------
6. Creditors: Amounts falling due within one year
Included in creditors due within one year is a bank loan of £164,550 (2024: £164,550) which is secured by Barclays Bank plc. Included in creditors due within one year is £246,969 (2024: £234,407) which is secured by Richard Roberts International Executive Pension Scheme.
7. Creditors: amounts falling due after more than one year
Included creditors due after more than one year is £1,576,686 (2024:£1,563,911) which is secured by Seaton Investments Limited.
8. Going concern
The company made a loss of £23,245 (2024:loss £465,227) for the accounting period and the current liabilities exceed current assets by £612,965 (2024: £599,021). At the balance sheet date current liabilities include a directors loan account and other related creditors amounting to £673,984 which, although repayable on demand, the director has confirmed that repayment will not be requested in the forseeable future to ensure the company can meet it's ongoing current financial obligations in full. The director therefore considers that the financial statements have been appropriately prepared on a going concern basis.
Seaton Investments Limited is willing to continue to support the company financially for the foreseeable future.
Mr D A Bryars has also confirmed that he will continue to support the company for the foreseeable future.
The company expects to be profitable for the foreseeable future.
9. Director's advances, credits and guarantees
At the balance sheet date, the director was owed £49,178 by the company. This balance is unsecured, interest-free, and repayable on demand.
10. Related party transactions
The company received an interest free loan from a related party. At 28 February 2025 the amount outstanding was £1,573,686 (2024: £1,563,911). The company provided an interest free loan to a related party. At 28 February 2025 the amount outstanding was £58,800 (2024: £62,500).