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UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

FOR

ROBUS ENERGY LIMITED

ROBUS ENERGY LIMITED (REGISTERED NUMBER: 08516104)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 6

ROBUS ENERGY LIMITED

COMPANY INFORMATION
for the year ended 31 May 2024







DIRECTORS: Mr P Blissett
Mrs H M Blissett





REGISTERED OFFICE: 70-72 Nottingham Road
Mansfield
Nottinghamshire
NG18 1BN





BUSINESS ADDRESS: Unit 2
Church Lane
Pleasley
Mansfield
Nottinghamshire
NG19 7TD





REGISTERED NUMBER: 08516104 (England and Wales)





ACCOUNTANTS: Hewitt Card Limited
Chartered Certified Accountants
70-72 Nottingham Road
Mansfield
Nottinghamshire
NG18 1BN

ROBUS ENERGY LIMITED (REGISTERED NUMBER: 08516104)

BALANCE SHEET
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 44,779 50,120

CURRENT ASSETS
Stocks 214,863 65,895
Debtors 5 152,418 85,198
Cash at bank 45,559 133,207
412,840 284,300
CREDITORS
Amounts falling due within one year 6 298,845 181,752
NET CURRENT ASSETS 113,995 102,548
TOTAL ASSETS LESS CURRENT LIABILITIES 158,774 152,668

CREDITORS
Amounts falling due after more than one year 7 (29,715 ) (40,483 )

PROVISIONS FOR LIABILITIES (11,194 ) (12,329 )
NET ASSETS 117,865 99,856

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 117,861 99,852
117,865 99,856

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 1 November 2024 and were signed on its behalf by:




Mr P Blissett - Director


ROBUS ENERGY LIMITED (REGISTERED NUMBER: 08516104)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 May 2024

1. STATUTORY INFORMATION

Robus Energy 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.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Motor vehicles - 15% on reducing balance
Computer equipment - Straight line over 3 years

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

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

ROBUS ENERGY LIMITED (REGISTERED NUMBER: 08516104)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 May 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 June 2023 18,411 54,793 2,686 75,890
Additions 1,350 - 602 1,952
At 31 May 2024 19,761 54,793 3,288 77,842
DEPRECIATION
At 1 June 2023 14,853 9,943 974 25,770
Charge for year 585 5,726 982 7,293
At 31 May 2024 15,438 15,669 1,956 33,063
NET BOOK VALUE
At 31 May 2024 4,323 39,124 1,332 44,779
At 31 May 2023 3,558 44,850 1,712 50,120

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 June 2023
and 31 May 2024 48,543
DEPRECIATION
At 1 June 2023 5,461
Charge for year 5,461
At 31 May 2024 10,922
NET BOOK VALUE
At 31 May 2024 37,621
At 31 May 2023 43,082

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 131,973 64,591
VAT 7,974 -
Prepayments and accrued income 12,471 20,607
152,418 85,198

ROBUS ENERGY LIMITED (REGISTERED NUMBER: 08516104)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 May 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts - 8,481
Other loans 6,148 5,996
Hire purchase contracts 4,620 3,550
Trade creditors 256,462 73,415
Tax 27,444 16,699
Social security and other taxes - 2,199
VAT - 21,170
Directors' current accounts 970 44,633
Accrued expenses 3,201 5,609
298,845 181,752

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.5.24 31.5.23
£    £   
Other loans - 1-2 years 6,303 6,148
Other loans - 2-5 years - 6,303
Hire purchase contracts 23,412 28,032
29,715 40,483

8. SECURED DEBTS

The following secured debts are included within creditors:

31.5.24 31.5.23
£    £   
Hire purchase contracts 28,032 31,582

ROBUS ENERGY LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
ROBUS ENERGY LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 May 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Hewitt Card Limited
Chartered Certified Accountants
70-72 Nottingham Road
Mansfield
Nottinghamshire
NG18 1BN


Date: .............................................