Company Registration No. 08950999 (England and Wales)
ROBINSONS BIOMASS UK LIMITED
Unaudited accounts
for the year ended 31 March 2023
ROBINSONS BIOMASS UK LIMITED
Unaudited accounts
Contents
ROBINSONS BIOMASS UK LIMITED
Company Information
for the year ended 31 March 2023
Company Number
08950999 (England and Wales)
Registered Office
SITE 3 UNIT 3 COLD HESLEDON INDUSTRIAL E
COLD HESLEDON
SEAHAM
SR7 8ST
ENGLAND
Accountants
Bergen Associates (Chartered Certified Accountants)
c/o Andrew W Hunt & Co
13 Lowthian Terrace
Washington
Tyne and Wear
NE38 7BA
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
ROBINSONS BIOMASS UK LIMITED
for the year ended 31 March 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
ROBINSONS BIOMASS UK LIMITED for the year ended
31 March 2023 as set out on pages
5 -
8 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of ROBINSONS BIOMASS UK LIMITED, as a body, in accordance with the terms of our engagement letter dated 1 April 2019. Our work has been undertaken solely to prepare for your approval the accounts of ROBINSONS BIOMASS UK LIMITED and state those matters that we have agreed to state to the Board of Directors of ROBINSONS BIOMASS UK LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ROBINSONS BIOMASS UK LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that ROBINSONS BIOMASS UK LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of ROBINSONS BIOMASS UK LIMITED. You consider that ROBINSONS BIOMASS UK LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of ROBINSONS BIOMASS UK LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Bergen Associates (Chartered Certified Accountants)
Chartered Certified Accountants
c/o Andrew W Hunt & Co
13 Lowthian Terrace
Washington
Tyne and Wear
NE38 7BA
13 April 2024
ROBINSONS BIOMASS UK LIMITED
Statement of financial position
as at 31 March 2023
Tangible assets
5,754
2,416
Cash at bank and in hand
(8,865)
(9,122)
Creditors: amounts falling due within one year
(57,016)
(52,963)
Net current liabilities
(53,594)
(30,773)
Total assets less current liabilities
(47,840)
(28,357)
Creditors: amounts falling due after more than one year
(24,270)
(24,274)
Provisions for liabilities
Net liabilities
(73,203)
(53,090)
Called up share capital
100
100
Profit and loss account
(73,303)
(53,190)
Shareholders' funds
(73,203)
(53,090)
For the year ending 31 March 2023 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 April 2024 and were signed on its behalf by
ROBINSON, Simon
Director
Company Registration No. 08950999
ROBINSONS BIOMASS UK LIMITED
Notes to the Accounts
for the year ended 31 March 2023
ROBINSONS BIOMASS UK LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08950999. The registered office is SITE 3 UNIT 3 COLD HESLEDON INDUSTRIAL E, COLD HESLEDON, SEAHAM, SR7 8ST, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Fixtures & fittings
25% reducing balance
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
ROBINSONS BIOMASS UK LIMITED
Notes to the Accounts
for the year ended 31 March 2023
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Land & buildings
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 April 2022
56,321
9,998
66,319
At 31 March 2023
56,321
15,606
71,927
At 1 April 2022
56,321
7,582
63,903
Charge for the year
-
2,270
2,270
At 31 March 2023
56,321
9,852
66,173
At 31 March 2023
-
5,754
5,754
At 31 March 2022
-
2,416
2,416
Amounts falling due within one year
Trade debtors
12,287
11,396
ROBINSONS BIOMASS UK LIMITED
Notes to the Accounts
for the year ended 31 March 2023
7
Creditors: amounts falling due within one year
2023
2022
Bank loans and overdrafts
3,562
-
Taxes and social security
16,521
16,521
Loans from directors
3,407
3,876
8
Creditors: amounts falling due after more than one year
2023
2022
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
11
Average number of employees
During the year the average number of employees was 3 (2022: 3).
