ROBSON SCOTT ASSOCIATES LIMITED

ROBSON SCOTT ASSOCIATES LIMITED - Company Information

2020-08-012021-07-312021-07-31false05331812ROBSON SCOTT ASSOCIATES LIMITED2022-02-2270229iso4217:GBPxbrli:pure053318122020-08-01053318122021-07-31053318122020-08-012021-07-31053318122019-08-01053318122020-07-31053318122019-08-012020-07-3105331812bus:SmallEntities2020-08-012021-07-3105331812bus:AuditExempt-NoAccountantsReport2020-08-012021-07-3105331812bus:FullAccounts2020-08-012021-07-3105331812bus:PrivateLimitedCompanyLtd2020-08-012021-07-3105331812core:WithinOneYear2021-07-3105331812core:AfterOneYear2021-07-3105331812core:WithinOneYear2020-07-3105331812core:AfterOneYear2020-07-3105331812core:ShareCapital2021-07-3105331812core:SharePremium2021-07-3105331812core:RevaluationReserve2021-07-3105331812core:OtherReservesSubtotal2021-07-3105331812core:RetainedEarningsAccumulatedLosses2021-07-3105331812core:ShareCapital2020-07-3105331812core:SharePremium2020-07-3105331812core:RevaluationReserve2020-07-3105331812core:OtherReservesSubtotal2020-07-3105331812core:RetainedEarningsAccumulatedLosses2020-07-3105331812core:LandBuildings2021-07-3105331812core:PlantMachinery2021-07-3105331812core:Vehicles2021-07-3105331812core:FurnitureFittings2021-07-3105331812core:OfficeEquipment2021-07-3105331812core:NetGoodwill2021-07-3105331812core:IntangibleAssetsOtherThanGoodwill2021-07-3105331812core:ListedExchangeTraded2021-07-3105331812core:UnlistedNon-exchangeTraded2021-07-3105331812core:LandBuildings2020-07-3105331812core:PlantMachinery2020-07-3105331812core:Vehicles2020-07-3105331812core:FurnitureFittings2020-07-3105331812core:OfficeEquipment2020-07-3105331812core:NetGoodwill2020-07-3105331812core:IntangibleAssetsOtherThanGoodwill2020-07-3105331812core:ListedExchangeTraded2020-07-3105331812core:UnlistedNon-exchangeTraded2020-07-3105331812core:LandBuildings2020-08-012021-07-3105331812core:PlantMachinery2020-08-012021-07-3105331812core:Vehicles2020-08-012021-07-3105331812core:FurnitureFittings2020-08-012021-07-3105331812core:OfficeEquipment2020-08-012021-07-3105331812core:NetGoodwill2020-08-012021-07-3105331812core:IntangibleAssetsOtherThanGoodwill2020-08-012021-07-3105331812core:ListedExchangeTraded2020-08-012021-07-3105331812core:UnlistedNon-exchangeTraded2020-08-012021-07-3105331812core:MoreThanFiveYears2020-08-012021-07-3105331812core:Non-currentFinancialInstruments2021-07-3105331812core:Non-currentFinancialInstruments2020-07-3105331812dpl:CostSales2020-08-012021-07-3105331812dpl:DistributionCosts2020-08-012021-07-3105331812dpl:AdministrativeExpenses2020-08-012021-07-3105331812core:LandBuildings2020-08-012021-07-3105331812core:PlantMachinery2020-08-012021-07-3105331812core:Vehicles2020-08-012021-07-3105331812core:FurnitureFittings2020-08-012021-07-3105331812core:OfficeEquipment2020-08-012021-07-3105331812core:NetGoodwill2020-08-012021-07-3105331812core:IntangibleAssetsOtherThanGoodwill2020-08-012021-07-3105331812dpl:GroupUndertakings2020-08-012021-07-3105331812dpl:ParticipatingInterests2020-08-012021-07-3105331812dpl:GroupUndertakingscore:ListedExchangeTraded2020-08-012021-07-3105331812core:ListedExchangeTraded2020-08-012021-07-3105331812dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2020-08-012021-07-3105331812core:UnlistedNon-exchangeTraded2020-08-012021-07-3105331812dpl:CostSales2019-08-012020-07-3105331812dpl:DistributionCosts2019-08-012020-07-3105331812dpl:AdministrativeExpenses2019-08-012020-07-3105331812core:LandBuildings2019-08-012020-07-3105331812core:PlantMachinery2019-08-012020-07-3105331812core:Vehicles2019-08-012020-07-3105331812core:FurnitureFittings2019-08-012020-07-3105331812core:OfficeEquipment2019-08-012020-07-3105331812core:NetGoodwill2019-08-012020-07-3105331812core:IntangibleAssetsOtherThanGoodwill2019-08-012020-07-3105331812dpl:GroupUndertakings2019-08-012020-07-3105331812dpl:ParticipatingInterests2019-08-012020-07-3105331812dpl:GroupUndertakingscore:ListedExchangeTraded2019-08-012020-07-3105331812core:ListedExchangeTraded2019-08-012020-07-3105331812dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2019-08-012020-07-3105331812core:UnlistedNon-exchangeTraded2019-08-012020-07-3105331812core:NetGoodwill2021-07-3105331812core:IntangibleAssetsOtherThanGoodwill2021-07-3105331812core:LandBuildings2021-07-3105331812core:PlantMachinery2021-07-3105331812core:Vehicles2021-07-3105331812core:FurnitureFittings2021-07-3105331812core:OfficeEquipment2021-07-3105331812core:AfterOneYear2021-07-3105331812core:WithinOneYear2021-07-3105331812core:ListedExchangeTraded2021-07-3105331812core:UnlistedNon-exchangeTraded2021-07-3105331812core:ShareCapital2021-07-3105331812core:SharePremium2021-07-3105331812core:RevaluationReserve2021-07-3105331812core:OtherReservesSubtotal2021-07-3105331812core:RetainedEarningsAccumulatedLosses2021-07-3105331812core:NetGoodwill2020-07-3105331812core:IntangibleAssetsOtherThanGoodwill2020-07-3105331812core:LandBuildings2020-07-3105331812core:PlantMachinery2020-07-3105331812core:Vehicles2020-07-3105331812core:FurnitureFittings2020-07-3105331812core:OfficeEquipment2020-07-3105331812core:AfterOneYear2020-07-3105331812core:WithinOneYear2020-07-3105331812core:ListedExchangeTraded2020-07-3105331812core:UnlistedNon-exchangeTraded2020-07-3105331812core:ShareCapital2020-07-3105331812core:SharePremium2020-07-3105331812core:RevaluationReserve2020-07-3105331812core:OtherReservesSubtotal2020-07-3105331812core:RetainedEarningsAccumulatedLosses2020-07-3105331812core:NetGoodwill2019-08-0105331812core:IntangibleAssetsOtherThanGoodwill2019-08-0105331812core:LandBuildings2019-08-0105331812core:PlantMachinery2019-08-0105331812core:Vehicles2019-08-0105331812core:FurnitureFittings2019-08-0105331812core:OfficeEquipment2019-08-0105331812core:AfterOneYear2019-08-0105331812core:WithinOneYear2019-08-0105331812core:ListedExchangeTraded2019-08-0105331812core:UnlistedNon-exchangeTraded2019-08-0105331812core:ShareCapital2019-08-0105331812core:SharePremium2019-08-0105331812core:RevaluationReserve2019-08-0105331812core:OtherReservesSubtotal2019-08-0105331812core:RetainedEarningsAccumulatedLosses2019-08-0105331812core:AfterOneYear2020-08-012021-07-3105331812core:WithinOneYear2020-08-012021-07-3105331812core:Non-currentFinancialInstrumentscore:CostValuation2020-08-012021-07-3105331812core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2020-08-012021-07-3105331812core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2020-08-012021-07-3105331812core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2020-08-012021-07-3105331812core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2020-08-012021-07-3105331812core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2020-08-012021-07-3105331812core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2020-08-012021-07-3105331812core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2020-08-012021-07-3105331812core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2020-08-012021-07-3105331812core:Non-currentFinancialInstrumentscore:CostValuation2021-07-3105331812core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2021-07-3105331812core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2021-07-3105331812core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2021-07-3105331812core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2021-07-3105331812core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2021-07-3105331812core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2021-07-3105331812core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2021-07-3105331812core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2021-07-3105331812core:Non-currentFinancialInstrumentscore:CostValuation2020-07-3105331812core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2020-07-3105331812core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2020-07-3105331812core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2020-07-3105331812core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2020-07-3105331812core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2020-07-3105331812core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2020-07-3105331812core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2020-07-3105331812core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2020-07-3105331812bus:Director12020-08-012021-07-3105331812bus:Director22020-08-012021-07-31

Registered Number
05331812
(England and Wales)

Unaudited Financial Statements for the Year Ended
31 July 2021

ROBSON SCOTT ASSOCIATES LIMITED

Company Information
for the year from 1 August 2020 to 31 July 2021


Directors	C D HORNER
	E WALL


Registered Address	49 Duke Street
	Darlington
	County Durham
	DL3 7SD


Registered Number	05331812 (England and Wales)

ROBSON SCOTT ASSOCIATES LIMITED

Balance Sheet as at
31 July 2021

	Notes	2021		2020
		£	£	£	£
Fixed assets
Tangible assets	5		26,857		28,464
			26,857		28,464
Current assets
Debtors	7	353,822		300,317
Cash at bank and on hand		500,241		712,937
		854,063		1,013,254
Creditors amounts falling due within one year	8	(441,092)		(453,537)
Net current assets (liabilities)			412,971		559,717
Total assets less current liabilities			439,828		588,181
Creditors amounts falling due after one year	9		(156,667)		(316,265)
Provisions for liabilities	10		(5,103)		(5,408)
Net assets			278,058		266,508
Capital and reserves
Called up share capital			500		500
Profit and loss account			277,558		266,008
Shareholders' funds			278,058		266,508

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Board of Directors on 22 February 2022, and are signed on its behalf by:

E WALL
Director
Registered Company No. 05331812

ROBSON SCOTT ASSOCIATES LIMITED

Notes to the Financial Statements
for the year ended 31 July 2021

1.	STATUTORY INFORMATION
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	COMPLIANCE WITH APPLICABLE REPORTING FRAMEWORK
	These financial statements were prepared in accordance with the provisions of FRS 102 Section 1A - small entities applicable in the UK and Republic of Ireland. There were no material departures from that standard.

3.	ACCOUNTING POLICIES

	Property, plant and equipment policy
	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.


		Straight line (years)
	Land and buildings	10
	Office Equipment	5

	Inventories policy
	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.

Inventories policy

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.

	Revenue recognition policy
	Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. 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 for each of the company&amp;apos;s activities.

Revenue recognition policy

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

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 for each of the company&amp;amp;apos;s activities.

	Deferred tax policy
	Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

	Employee benefits policy
	The costs of short-term employee benefits are recognised as a liability and an expense. The cost of any unused holiday entitlement is recognised in the period in which the employee&amp;amp;amp;apos;s services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Employee benefits policy

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee&amp;amp;amp;amp;apos;s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

4.	EMPLOYEE INFORMATION


		2021		2020
	Average number of employees during the year	12		12

5.	PROPERTY, PLANT AND EQUIPMENT

	Land & buildings	Plant & machinery	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 August 20	43,954	(4,159)	102,173	141,968
Additions	624	-	5,977	6,601
At 31 July 21	44,578	(4,159)	108,150	148,569
Depreciation and impairment
At 01 August 20	32,523	(4,159)	85,140	113,504
Charge for year	1,635	-	6,573	8,208
At 31 July 21	34,158	(4,159)	91,713	121,712
Net book value
At 31 July 21	10,420	-	16,437	26,857
At 31 July 20	11,431	-	17,033	28,464

6.	INVENTORIES

7.	DEBTORS

	2021	2020
	£	£
Trade debtors / trade receivables	43,100	41,350
Other debtors	292,825	246,279
Prepayments and accrued income	17,897	12,688
Total	353,822	300,317

8.	CREDITORS WITHIN ONE YEAR

	2021	2020
	£	£
Trade creditors / trade payables	245,255	266,953
Bank borrowings and overdrafts	40,000	60,660
Taxation and social security	94,904	110,471
Accrued liabilities and deferred income	60,933	15,453
Total	441,092	453,537

9.	CREDITORS AFTER ONE YEAR

	2021	2020
	£	£
Bank borrowings and overdrafts	156,667	316,265
Total	156,667	316,265

10.	PROVISIONS FOR LIABILITIES

	2021	2020
	£	£
Net deferred tax liability (asset)	5,103	5,408
Total	5,103	5,408