REGISTERED NUMBER: 10124372 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ROBSTOCK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S J Hoggard

REGISTERED OFFICE:

Unit C

Stonebridge House, Belfield Street

Ilkeston

Derbyshire

Derbyshire

DE7 8DU

REGISTERED NUMBER:

10124372 (England and Wales)

ACCOUNTANTS:

Beeley Hawley & Co Ltd

Chartered Accountants & Business Advisers

52A Westgate

Southwell

Nottinghamshire

NG25 0JX

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

23,609

52,815

23,609

52,815

CURRENT ASSETS

Stocks

24,896

22,349

Debtors

6

116,638

168,727

Cash at bank

943,677

863,302

1,085,211

1,054,378

CREDITORS

Amounts falling due within one year

7

122,000

93,442

NET CURRENT ASSETS

963,211

960,936

TOTAL ASSETS LESS CURRENT LIABILITIES

986,820

1,013,751

PROVISIONS FOR LIABILITIES

4,650

10,835

NET ASSETS

982,170

1,002,916

CAPITAL AND RESERVES

Called up share capital

66

100

Capital redemption reserve

34

-

Retained earnings

982,070

1,002,816

SHAREHOLDERS' FUNDS

982,170

1,002,916

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 25 September 2025 and were signed by:

S J Hoggard - Director

1.	STATUTORY INFORMATION

Robstock Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of four years.

Intangible assets

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

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

-

50% on cost and 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

10,000

AMORTISATION

At 1 January 2024

and 31 December 2024

10,000

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

159,517

Additions

329

Disposals

(3,048

)

At 31 December 2024

156,798

DEPRECIATION

At 1 January 2024

106,702

Charge for year

29,535

Eliminated on disposal

(3,048

)

At 31 December 2024

133,189

NET BOOK VALUE

At 31 December 2024

23,609

At 31 December 2023

52,815

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

116,638

168,727

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

12,624

9,585

Tax

80,122

45,842

Social security and other taxes

23,814

34,617

Other creditors

1,127

1,064

Capital on tap

3,113

1,134

Accrued expenses

1,200

1,200

122,000

93,442