1 September 2022 false No description of principal activity Taxfiler 2023.15 02080373business:PrivateLimitedCompanyLtd2022-09-012023-08-31 020803732022-08-31 020803732022-09-012023-08-31 02080373business:AuditExemptWithAccountantsReport2022-09-012023-08-31 02080373business:FilletedAccounts2022-09-012023-08-31 020803732023-08-31 02080373business:Director12022-09-012023-08-31 02080373business:Director22022-09-012023-08-31 02080373business:CompanySecretary12022-09-012023-08-31 02080373business:RegisteredOffice2022-09-012023-08-31 020803732022-08-31 02080373core:WithinOneYear2023-08-31 02080373core:WithinOneYear2022-08-31 02080373core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 02080373core:ShareCapitalcore:PreviouslyStatedAmount2022-08-31 02080373core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 02080373core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-08-31 02080373core:PreviouslyStatedAmount2023-08-31 02080373core:PreviouslyStatedAmount2022-08-31 02080373business:SmallEntities2022-09-012023-08-31 02080373countries:EnglandWales2022-09-012023-08-31 02080373core:LandBuildings2022-09-012023-08-31 02080373core:LandBuildings2022-08-31 02080373core:LandBuildings2023-08-31 02080373business:OrdinaryShareClass12022-09-012023-08-31 02080373business:OrdinaryShareClass12021-09-012022-08-31 020803732021-09-012022-08-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 02080373 (England and Wales)
Roberto Developments Limited Unaudited accounts for the year ended 31 August 2023
Roberto Developments Limited Unaudited accounts Contents
Page
- 2 -
Roberto Developments Limited Company Information for the year ended 31 August 2023
Directors
M Roberto Miss E Roberto
Secretary
Mrs M Down
Company Number
02080373 (England and Wales)
Registered Office
20 Stanford Drive Maidstone Kent ME18 8TD
Accountants
Wiggins & Co, Chartered Accountants The Old Stables, East Lenham Farm Ashford Road, Lenham Maidstone Kent ME17 2DP
- 3 -
Roberto Developments Limited Accountants' report
Accountants' report to the board of directors of Roberto Developments Limited on the preparation of the unaudited statutory accounts for the year ended 31 August 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Roberto Developments Limited for the year ended 31 August 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Roberto Developments Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Roberto Developments Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Roberto Developments Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Roberto Developments 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 profit of Roberto Developments Limited. You consider that Roberto Developments 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 Roberto Developments 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.
Wiggins & Co, Chartered Accountants The Old Stables, East Lenham Farm Ashford Road, Lenham Maidstone Kent ME17 2DP 2 April 2024
- 4 -
Roberto Developments Limited Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
385,002 
385,002 
Current assets
Debtors
2,892 
2,892 
Cash at bank and in hand
48,578 
31,896 
51,470 
34,788 
Creditors: amounts falling due within one year
(16,689)
(7,829)
Net current assets
34,781 
26,959 
Net assets
419,783 
411,961 
Capital and reserves
Called up share capital
3 
3 
Profit and loss account
419,780 
411,958 
Shareholders' funds
419,783 
411,961 
For the year ending 31 August 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 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 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 of Directors and authorised for issue on 2 April 2024 and were signed on its behalf by
Miss E Roberto Director Company Registration No. 02080373
- 5 -
Roberto Developments Limited Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
Roberto Developments Limited is a private company, limited by shares, registered in England and Wales, registration number 02080373. The registered office is 20 Stanford Drive, Maidstone, Kent, ME18 8TD.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents invoiced net sales.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
No depreciation is charged as the Properties are held as investments and their value is greater than
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 September 2022
385,002 
At 31 August 2023
385,002 
Depreciation
At 31 August 2023
- 
Net book value
At 31 August 2023
385,002 
At 31 August 2022
385,002 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
2,892 
2,892 
- 6 -
Roberto Developments Limited Notes to the Accounts for the year ended 31 August 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
12,097 
6,040 
Other creditors
5,007 
2,672 
Loans from directors
(3,307)
(3,775)
Accruals
2,892 
2,892 
16,689 
7,829 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
3 Ordinary shares of £1 each
3 
3 
8
Controlling party
The Company is a close company. The Directors control the company by virtue of their family owning 100% of the issued share capital. All Dividends were paid to the Directors and their family.
9
Average number of employees
During the year the average number of employees was 2 (2022: 2).
- 7 -