ROBERTS CARE & TRAINING LIMITED


Director	AHMED, Waqaas


Registered Address	120 Dumbarton Road
	Clydebank
	G81 1UG


Registered Number	SC352636 (Scotland)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		4,151		63,918
			4,151		63,918
Current assets
Debtors		29,814		2,210
Cash at bank and on hand		4,550		21,003
		34,364		23,213
Creditors amounts falling due within one year		(24,662)		(31,454)
Net current assets (liabilities)			9,702		(8,241)
Total assets less current liabilities			13,853		55,677
Net assets			13,853		55,677
Capital and reserves
Called up share capital			100		100
Profit and loss account			13,753		55,577
Shareholders' funds			13,853		55,677

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 4 September 2025, and are signed on its behalf by:

AHMED, Waqaas
Director
Registered Company No. SC352636

ROBERTS CARE & TRAINING LIMITED

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	20
	Office Equipment	20

2.	Average number of employees


		2024		2023
	Average number of employees during the year	13		12

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 24	72,690
	Additions	(59,135)
	At 31 December 24	13,555
	Depreciation and impairment
	At 01 January 24	8,772
	Charge for year	632
	At 31 December 24	9,404
	Net book value
	At 31 December 24	4,151
	At 31 December 23	63,918