Silverfin false false 31/12/2023 01/01/2023 31/12/2023 Mrs Y Roberton 23/07/2004 23 September 2024 The principal activity of the company during the financial year is pharmaceutical consultancy. 05188516 2023-12-31 05188516 bus:Director1 2023-12-31 05188516 2022-12-31 05188516 core:CurrentFinancialInstruments 2023-12-31 05188516 core:CurrentFinancialInstruments 2022-12-31 05188516 core:ShareCapital 2023-12-31 05188516 core:ShareCapital 2022-12-31 05188516 core:RetainedEarningsAccumulatedLosses 2023-12-31 05188516 core:RetainedEarningsAccumulatedLosses 2022-12-31 05188516 core:FurnitureFittings 2022-12-31 05188516 core:OfficeEquipment 2022-12-31 05188516 core:FurnitureFittings 2023-12-31 05188516 core:OfficeEquipment 2023-12-31 05188516 bus:OrdinaryShareClass1 2023-12-31 05188516 2023-01-01 2023-12-31 05188516 bus:FilletedAccounts 2023-01-01 2023-12-31 05188516 bus:SmallEntities 2023-01-01 2023-12-31 05188516 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 05188516 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 05188516 bus:Director1 2023-01-01 2023-12-31 05188516 core:FurnitureFittings 2023-01-01 2023-12-31 05188516 core:OfficeEquipment core:TopRangeValue 2023-01-01 2023-12-31 05188516 2022-01-01 2022-12-31 05188516 core:OfficeEquipment 2023-01-01 2023-12-31 05188516 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 05188516 bus:OrdinaryShareClass1 2022-01-01 2022-12-31 05188516 1 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 05188516 (England and Wales)

ROBERTON LIMITED

Unaudited Financial Statements
For the financial year ended 31 December 2023
Pages for filing with the registrar

ROBERTON LIMITED

Unaudited Financial Statements

For the financial year ended 31 December 2023

Contents

ROBERTON LIMITED

COMPANY INFORMATION

For the financial year ended 31 December 2023
ROBERTON LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 31 December 2023
DIRECTOR Mrs Y Roberton
SECRETARY Mr A Roberton
REGISTERED OFFICE Sigma House
Oak View Close
Edginswell Park
Torquay
TQ2 7FF
United Kingdom
COMPANY NUMBER 05188516 (England and Wales)
CHARTERED ACCOUNTANTS Francis Clark LLP
Sigma House
Oak View Close
Edginswell Park
Torquay
TQ2 7FF
ROBERTON LIMITED

BALANCE SHEET

As at 31 December 2023
ROBERTON LIMITED

BALANCE SHEET (continued)

As at 31 December 2023
Note 2023 2022
£ £
Fixed assets
Tangible assets 3 3,537 1,885
3,537 1,885
Current assets
Debtors 4 1,276 599
Cash at bank and in hand 69,310 86,633
70,586 87,232
Creditors: amounts falling due within one year 5 ( 23,612) ( 20,997)
Net current assets 46,974 66,235
Total assets less current liabilities 50,511 68,120
Net assets 50,511 68,120
Capital and reserves
Called-up share capital 6 1,000 1,000
Profit and loss account 49,511 67,120
Total shareholders' funds 50,511 68,120

For the financial year ending 31 December 2023 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The financial statements of Roberton Limited (registered number: 05188516) were approved and authorised for issue by the Director on 23 September 2024. They were signed on its behalf by:

Mrs Y Roberton
Director
ROBERTON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2023
ROBERTON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Roberton Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Sigma House, Oak View Close, Edginswell Park, Torquay, TQ2 7FF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover represents amounts chargeable during the year.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line/reducing balance basis over its expected useful life, as follows:

Fixtures and fittings 15 % reducing balance
Office equipment 4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

2. Employees

2023 2022
Number Number
Monthly average number of persons employed by the Company during the year, including the director 1 1

3. Tangible assets

Fixtures and fittings Office equipment Total
£ £ £
Cost
At 01 January 2023 5,519 7,444 12,963
Additions 2,807 0 2,807
At 31 December 2023 8,326 7,444 15,770
Accumulated depreciation
At 01 January 2023 4,999 6,079 11,078
Charge for the financial year 499 656 1,155
At 31 December 2023 5,498 6,735 12,233
Net book value
At 31 December 2023 2,828 709 3,537
At 31 December 2022 520 1,365 1,885

4. Debtors

2023 2022
£ £
Trade debtors 950 285
Prepayments 326 314
1,276 599

5. Creditors: amounts falling due within one year

2023 2022
£ £
Amounts owed to director 17,083 11,378
Accruals 1,650 1,651
Taxation and social security 4,879 7,968
23,612 20,997

6. Called-up share capital

2023 2022
£ £
Allotted, called-up and fully-paid
1,000 Ordinary shares shares of £ 1.00 each 1,000 1,000

7. Events after the Balance Sheet date

The company ceased trading in the next financial year.