D M ROBERTS LIMITED


Director	Donna Roberts


Registered Address	65 Ivy Bank Close, Ingbirchworth
	Penistone
	Sheffield
	S36 7GT


Registered Number	07085974 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Intangible assets	3		4,800		7,200
Tangible assets	4		3,671		2,157
			8,471		9,357
Current assets
Debtors		78,002		50,862
Cash at bank and on hand		204,884		226,260
		282,886		277,122
Creditors amounts falling due within one year	5	(36,431)		(40,398)
Net current assets (liabilities)			246,455		236,724
Total assets less current liabilities			254,926		246,081
Net assets			254,926		246,081
Capital and reserves
Called up share capital			1		1
Profit and loss account			254,925		246,080
Shareholders' funds			254,926		246,081

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 financial statements were approved and authorised for issue by the Director on 21 September 2025, and are signed on its behalf by:

Donna Roberts
Director
Registered Company No. 07085974

D M ROBERTS 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 England and Wales. 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are initially measured at cost. After initial recognition intangible assets are measured at cost less any accumulated amortisation and and accumulated impairment losses.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

2.	Average number of employees


		2024		2023
	Average number of employees during the year	3		3

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 January 24	12,000	12,000
At 31 December 24	12,000	12,000
Amortisation and impairment
At 01 January 24	4,800	4,800
Charge for year	2,400	2,400
At 31 December 24	7,200	7,200
Net book value
At 31 December 24	4,800	4,800
At 31 December 23	7,200	7,200

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 January 24	10,019	10,019
Additions	2,387	2,387
At 31 December 24	12,406	12,406
Depreciation and impairment
At 01 January 24	7,862	7,862
Charge for year	873	873
At 31 December 24	8,735	8,735
Net book value
At 31 December 24	3,671	3,671
At 31 December 23	2,157	2,157

5.	Creditors: amounts due within one year

	2024	2023
	£	£
Taxation and social security	35,891	39,858
Accrued liabilities and deferred income	540	540
Total	36,431	40,398


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.