A. & J. ROBERTSON (GRANITE) LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

A.J.B. Scholes Ltd

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors have a reasonable expectation that the group has resources to continue in operational existence for the foreseeable future and there are no material uncertainties that lead to significant doubt upon the group's ability to continue as a going concern. Therefore, the directors have continued to adopt the going concern basis of accounting in preparing these financial statements.”

Group structure

1. A. & J. ROBERTSON (GRANITE) LIMITED · parent
   1. H Stevenson & Sons Limited 100% · England · Property Ownership
   2. Samuel Jacob Memorials Ltd 100% · England · Stone Masonry

Significant events

• “The Directors are disappointed to note a significant increase in the loss before taxation compared to the previous year tax, £915,568 compared to £74,877 in the previous year. Both sales and gross profit showed significant reduction. The reduced margin resulted in a gross profit down by over 11%. Overheads increased by 12%.”
• “The investment in Baldarroch Crematorium at Crathes near Aberdeen and a similar investment in Brewsterwells Crematorium near St Andrews, continued to be successful.”
• “The Directors recognised that the losses for 2024 were not sustainable. They developed a plan to address the following: to increase sales, to improve gross margin, to reduce staff numbers, to contain overheads, to close less profitable branches. Allied to this profit improvement plan, the Directors are in the process of selling a number of properties which are expected to realise significant property gains and importantly to generate a substantial inflow of cash. Five months into the new financial year, we can report that we are on target.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

2

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -6.2%

  £6,795,213 → £6,371,181

• Cash

  -74.1%

  £933,798 → £241,631

• Net assets

  -7.9%

  £8,735,487 → £8,041,879

• Employees

  -1.1%

  95 → 94

• Operating profit

  -2,393.6%

  -£39,261 → -£979,010

• Profit before tax

  -1,122.8%

  -£74,877 → -£915,568

• Wages

  +7.1%

  £2,223,016 → £2,381,691

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers