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REGISTERED NUMBER: 05136845 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2023

FOR

ROBJUN LIMITED

ROBJUN LIMITED (REGISTERED NUMBER: 05136845)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023










Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


ROBJUN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2023







DIRECTOR: C Mustafa





REGISTERED OFFICE: 266-268 High Street
Waltham Cross
Hertfordshire
EN8 7EA





REGISTERED NUMBER: 05136845 (England and Wales)





ACCOUNTANTS: UCS Accountants
266-268 High Street
Waltham Cross
Hertfordshire
EN8 7EA

ROBJUN LIMITED (REGISTERED NUMBER: 05136845)

BALANCE SHEET
31 MAY 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 310 365
Tangible assets 5 47,875 48,623
48,185 48,988

CURRENT ASSETS
Stocks 6 19,839 20,622
Debtors 7 27,973 36,823
Cash at bank and in hand 3,436 81,419
51,248 138,864
CREDITORS
Amounts falling due within one year 8 38,715 98,474
NET CURRENT ASSETS 12,533 40,390
TOTAL ASSETS LESS CURRENT
LIABILITIES

60,718

89,378

CREDITORS
Amounts falling due after more than one
year

9

20,753

30,919
NET ASSETS 39,965 58,459

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 11 39,865 58,359
SHAREHOLDERS' FUNDS 39,965 58,459

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

ROBJUN LIMITED (REGISTERED NUMBER: 05136845)

BALANCE SHEET - continued
31 MAY 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 February 2024 and were signed by:





C Mustafa - Director


ROBJUN LIMITED (REGISTERED NUMBER: 05136845)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023


1. STATUTORY INFORMATION

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

2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis as, in the opinion of the director, adequate funds will be made available to the company to enable it to meet its liabilities as they fall due.

SIGNIFICANT JUDGEMENTS AND ESTIMATES
Preparation of the financial statements requires management to make significant judgements and estimates. The items in the financial statements where these judgement and estimates have been made include:

a - Critical judgements in applying accounting policies
There are no critical judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

b - Key accounting estimates and assumptions
The Company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. There are no key estimates and assumptions that have significant potential impact upon the carrying values of assets and liabilities.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of ten years.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 10% on reducing balance
Improvements to property - 10% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 10% on reducing balance
Computer equipment - 25% on reducing balance

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

ROBJUN LIMITED (REGISTERED NUMBER: 05136845)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


2. ACCOUNTING POLICIES - continued

FINANCIAL INSTRUMENTS
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other debtors and creditors, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade creditors or debtors, are measured, initially and subsequently, at the undiscounted amount of the cash and other consideration, expected to be paid or received.

However if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

Financial assets that are measured at cost and amortised are assessed at the end of each reporting
period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

RESEARCH AND DEVELOPMENT
Expenditure on research and development is written off in the year in which it is incurred.


HIRE PURCHASE AND LEASING COMMITMENTS
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

ROBJUN LIMITED (REGISTERED NUMBER: 05136845)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


2. ACCOUNTING POLICIES - continued

IMPAIRMENT OF ASSETS.
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount.

If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carry amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

CASH AND CASH EQUIVALENTS.
Cash and cash equivalents include cash in hand and at bank. Bank overdrafts are shown within borrowings in current liabilities.

GOING CONCERN
The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Patents
and
Goodwill licences Totals
£    £    £   
COST
At 1 June 2022
and 31 May 2023 185,500 6,500 192,000
AMORTISATION
At 1 June 2022 185,500 6,135 191,635
Amortisation for year - 55 55
At 31 May 2023 185,500 6,190 191,690
NET BOOK VALUE
At 31 May 2023 - 310 310
At 31 May 2022 - 365 365

ROBJUN LIMITED (REGISTERED NUMBER: 05136845)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


5. TANGIBLE FIXED ASSETS
Improvements
Short to Plant and
leasehold property machinery
£    £    £   
COST
At 1 June 2022 12,053 9,907 62,469
Additions - - 6,935
At 31 May 2023 12,053 9,907 69,404
DEPRECIATION
At 1 June 2022 10,422 2,973 52,016
Charge for year 162 991 3,478
At 31 May 2023 10,584 3,964 55,494
NET BOOK VALUE
At 31 May 2023 1,469 5,943 13,910
At 31 May 2022 1,631 6,934 10,453

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 June 2022 47,150 11,473 143,052
Additions - - 6,935
At 31 May 2023 47,150 11,473 149,987
DEPRECIATION
At 1 June 2022 18,147 10,871 94,429
Charge for year 2,901 151 7,683
At 31 May 2023 21,048 11,022 102,112
NET BOOK VALUE
At 31 May 2023 26,102 451 47,875
At 31 May 2022 29,003 602 48,623

6. STOCKS
31.5.23 31.5.22
£    £   
Stocks 19,839 20,622

ROBJUN LIMITED (REGISTERED NUMBER: 05136845)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Other debtors 17,816 17,816
Directors' current accounts - 5,651
Tax 1,836 1,836
Prepayments 8,321 11,520
27,973 36,823

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Bank loans and overdrafts 9,994 9,747
Other loans - 880
Hire purchase contracts 1,731 3,939
Trade creditors 3,487 35,712
Company credit card 999 1,897
Tax 4,161 17,347
Social security and other taxes 3,684 729
Pension 457 152
VAT 14,202 11,165
Accrued expenses - 16,906
38,715 98,474

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.23 31.5.22
£    £   
Bank loans - 1-2 years 10,247 9,994
Bank loans - 2-5 years 10,506 20,752
Hire purchase contracts - 173
20,753 30,919

10. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 31.5.23 31.5.22
value: £    £   
100 Ordinary shares £1 100 100

ROBJUN LIMITED (REGISTERED NUMBER: 05136845)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


11. RESERVES
Retained
earnings
£   

At 1 June 2022 58,359
Profit for the year 11,766
Dividends (30,260 )
At 31 May 2023 39,865

12. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The director has borrowings from the company by way of a current account shown in current assets. Interest is receivable on the loan at the rate of 3% per annum. Balance outstanding at end of year 31 May 2022 was £5,486 (2021: £6,644). Interest received during the year was £165.

13. ULTIMATE CONTROLLING PARTY

The controlling party is C Mustafa.