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REGISTERED NUMBER: 08394000 (England and Wales)















ROBESA INVESTMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






ROBESA INVESTMENTS LIMITED (REGISTERED NUMBER: 08394000)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


ROBESA INVESTMENTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: Mr R D Russell MRICS
Mrs T C Russell





REGISTERED OFFICE: The Ranch
5 Hatchet Lane
Stonely
Cambridgeshire
PE19 5EG





REGISTERED NUMBER: 08394000 (England and Wales)






ROBESA INVESTMENTS LIMITED (REGISTERED NUMBER: 08394000)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,371 318
Investment property 5 2,630,000 2,530,000
2,631,371 2,530,318

CURRENT ASSETS
Debtors 6 857 939
Cash at bank 51,134 106,442
51,991 107,381
CREDITORS
Amounts falling due within one year 7 998,199 1,118,998
NET CURRENT LIABILITIES (946,208 ) (1,011,617 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,685,163

1,518,701

PROVISIONS FOR LIABILITIES 211,565 186,302
NET ASSETS 1,473,598 1,332,399

ROBESA INVESTMENTS LIMITED (REGISTERED NUMBER: 08394000)

BALANCE SHEET - continued
31 MARCH 2025

2025 2024
Notes £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 771,748 696,748
Retained earnings 701,750 635,551
SHAREHOLDERS' FUNDS 1,473,598 1,332,399

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 March 2025 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 20 May 2025 and were signed on its behalf by:




Mr R D Russell MRICS - Director



Mrs T C Russell - Director


ROBESA INVESTMENTS LIMITED (REGISTERED NUMBER: 08394000)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Robesa Investments 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents rents receivable on the company's investment properties

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc - 25% on cost.

Investment property
Investment properties for which fair value can be measured reliably without undue cost of effort are measured at fair value at each reporting date with changes in fair value recognised in profit or loss.

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.


ROBESA INVESTMENTS LIMITED (REGISTERED NUMBER: 08394000)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 22,732
Additions 1,828
At 31 March 2025 24,560
DEPRECIATION
At 1 April 2024 22,414
Charge for year 775
At 31 March 2025 23,189
NET BOOK VALUE
At 31 March 2025 1,371
At 31 March 2024 318

ROBESA INVESTMENTS LIMITED (REGISTERED NUMBER: 08394000)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024 2,530,000
Revaluations 100,000
At 31 March 2025 2,630,000
NET BOOK VALUE
At 31 March 2025 2,630,000
At 31 March 2024 2,530,000

Fair value at 31 March 2025 is represented by:
£   
Valuation in 2015 331,576
Valuation in 2016 125,000
Valuation in 2017 120,000
Valuation in 2018 137,500
Valuation in 2020 71,994
Valuation in 2022 141,288
Valuation in 2023 (44,388 )
Valuation in 2025 100,000
Cost 1,647,030
2,630,000

If investment properties had not been revalued they would have been included at the following historical cost:

2025 2024
£    £   
Cost 1,647,030 1,647,030

Investment properties were valued on fair value basis on 31 March 2025 by the director, Mr R D Russell MRICS .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2025 2024
£    £   
Other debtors 857 939

ROBESA INVESTMENTS LIMITED (REGISTERED NUMBER: 08394000)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2025 2024
£    £   
Corporation Tax 19,299 16,109
Other creditors 978,900 1,102,889
998,199 1,118,998

8. RELATED PARTY DISCLOSURES

The Company owes the Directors, on loan account, as at 31 March 2025 £975,660 (2024 - £1,100,648). This amount is interest free, unsecured, and repayable on demand.