Registration number: 09962307

Roberts Holdings Limited

Contents

Balance Sheet	1 to 2
Notes to the Financial Statements	3 to 5

Roberts Holdings Limited

(Registration number: 09962307)
Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	12,276	14,600
Investment property	5	533,439	533,439
Investments	6	75	75
		545,790	548,114
Current assets
Debtors	7	20,724	72,038
Cash at bank and in hand		84,276	55,452
		105,000	127,490
Creditors: Amounts falling due within one year	8	(96,640)	(142,619)
Net current assets/(liabilities)		8,360	(15,129)
Net assets		554,150	532,985
Capital and reserves
Called up share capital		100	100
Retained earnings		554,050	532,885
Shareholders' funds		554,150	532,985

Roberts Holdings Limited

(Registration number: 09962307)
Balance Sheet as at 30 June 2025

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 19 September 2025
 

......................................... Mrs SJ Roberts Director

Roberts Holdings Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Laurels House
7 Blackacres
Sandbach
Cheshire
CW11 1YE
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	Nil
Fixtures and fittings	10 year straight line

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Roberts Holdings Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment. Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 July 2024	23,245	23,245
At 30 June 2025	23,245	23,245
Depreciation
At 1 July 2024	8,645	8,645
Charge for the year	2,324	2,324
At 30 June 2025	10,969	10,969
Carrying amount
At 30 June 2025	12,276	12,276
At 30 June 2024	14,600	14,600

5	Investment properties

	2025 £
At 1 July 2024	533,439
At 30 June 2025	533,439

There has been no valuation of investment property by an independent valuer.

6	Investments

	2025 £	2024 £
Investments in subsidiaries	75	75

Roberts Holdings Limited

Notes to the Financial Statements for the Year Ended 30 June 2025