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Registered number: 00564308
Robnor Investments Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Sterling Accounting Solutions Ltd
Chartered Accountants
SAS House
Chipperfield Road
Kings Langley
Hertfordshire
WD4 9JB
Contents
Page
Company Information 1
Accountants' Report 2
Statement of Financial Position 3—4
Notes to the Financial Statements 5—8
Page 1
Company Information
Director Robert Stanley
Company Number 00564308
Registered Office SAS House
Chipperfield Road
Kings Langley
Hertfordshire
WD4 9JB
Accountants Sterling Accounting Solutions Ltd
Chartered Accountants
SAS House
Chipperfield Road
Kings Langley
Hertfordshire
WD4 9JB
Page 1
Page 2
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Robnor Investments Limited For The Year Ended 30 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Robnor Investments Limited For The Year Ended 30 April 2024 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Robnor Investments Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Robnor Investments Limited and state those matters that we have agreed to state to the director of Robnor Investments Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Robnor Investments Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that Robnor Investments 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 or loss of Robnor Investments Limited . You consider that Robnor Investments Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Robnor Investments 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 financial statements.
Signed
28/01/2025
Sterling Accounting Solutions Ltd
Chartered Accountants
SAS House
Chipperfield Road
Kings Langley
Hertfordshire
WD4 9JB
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Page 3
Statement of Financial Position
Registered number: 00564308
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 950 -
Investment Properties 5 371,411 -
Investments 6 664,100 664,100
1,036,461 664,100
CURRENT ASSETS
Stocks 7 - 64,916
Debtors 8 338,533 84,277
Cash at bank and in hand 62,572 936,584
401,105 1,085,777
Creditors: Amounts Falling Due Within One Year 9 (12,856 ) (130,535 )
NET CURRENT ASSETS (LIABILITIES) 388,249 955,242
TOTAL ASSETS LESS CURRENT LIABILITIES 1,424,710 1,619,342
NET ASSETS 1,424,710 1,619,342
CAPITAL AND RESERVES
Called up share capital 10 79,795 79,795
Share premium account 800 800
Other reserves 20,205 20,205
Income Statement 1,323,910 1,518,542
SHAREHOLDERS' FUNDS 1,424,710 1,619,342
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Page 4
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Robert Stanley
Director
28/01/2025
The notes on pages 5 to 8 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Robnor Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00564308 . The registered office is SAS House, Chipperfield Road, Kings Langley, Hertfordshire, WD4 9JB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 4 years straight line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
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2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 May 2023 -
Additions 1,014
As at 30 April 2024 1,014
...CONTINUED
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Depreciation
As at 1 May 2023 -
Provided during the period 64
As at 30 April 2024 64
Net Book Value
As at 30 April 2024 950
As at 1 May 2023 -
5. Investment Property
2024
£
Fair Value
As at 1 May 2023 -
Additions 371,411
As at 30 April 2024 371,411
6. Investments
Subsidiaries Other Total
£ £ £
Cost
As at 1 May 2023 625,100 40,000 665,100
As at 30 April 2024 625,100 40,000 665,100
Provision
As at 1 May 2023 1,000 - 1,000
As at 30 April 2024 1,000 - 1,000
Net Book Value
As at 30 April 2024 624,100 40,000 664,100
As at 1 May 2023 624,100 40,000 664,100
7. Stocks
2024 2023
£ £
Stock - 64,916
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8. Debtors
2024 2023
£ £
Due within one year
Trade debtors 10,400 8,635
Other debtors 297,273 75,642
Director's loan account 30,860 -
338,533 84,277
9. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 4,764 4,913
Other creditors 6,292 41
Accruals and deferred income 1,800 74,750
Director's loan account - 50,831
12,856 130,535
10. Share Capital
2024 2023
Allotted, called up and fully paid £ £
79,795 Ordinary Shares of £ 1.00 each 79,795 79,795
11. Related Party Transactions
Included in other debtors is an amounts due from a company in which the director has a material interest and control, the amount is interest free and repayable on demand.
12. Ultimate Controlling Party
The company's ultimate controlling party is Robert Stanley by virtue of his ownership of 100% of the issued share capital in the company.
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