REGISTERED NUMBER: 09227164 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2024

for

ROBERTS & TREGUER LIMITED

Page

Company Information

1

Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

Directors:

G H T Roberts

N A Treguer

Registered office:

24-28 Toynbee Street

London

E1 7NE

Registered number:

09227164 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

New Derwent House

69-73 Theobalds Road

London

WC1X 8TA

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Roberts & Treguer Limited for the year ended 30 September 2024 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Roberts & Treguer Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Roberts & Treguer Limited and state those matters that we have agreed to state to the Board of Directors of Roberts & Treguer Limited, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Roberts & Treguer Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Roberts & Treguer Limited. You consider that Roberts & Treguer Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Roberts & Treguer Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Cooper Parry Advisory Limited

New Derwent House

69-73 Theobalds Road

London

WC1X 8TA

30 September 2025

Fixed assets

Tangible assets

4

33,770

17,233

Current assets

Debtors

5

1,526,295

1,047,523

Cash at bank

48,984

26,370

1,575,279

1,073,893

Creditors

Amounts falling due within one year

6

534,259

652,015

Net current assets

1,041,020

421,878

Total assets less current liabilities

1,074,790

439,111

Creditors

Amounts falling due after more than one year

7

10,000

20,000

Net assets

1,064,790

419,111

Capital and reserves

Called up share capital

8

100

100

Retained earnings

9

1,064,690

419,011

Shareholders' funds

1,064,790

419,111

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

N A Treguer - Director

1.	Statutory information

Roberts & Treguer 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, as modified by the recognition of certain financial assets and liabilities measured at fair value.

Going Concern

The Directors have prepared the financial statements on the going concern basis. The Directors are of the opinion that the company is a going concern concern as the company will continue to be able to meet its financial commitments as they fall due for a period of at least 12 months from the date of approval of these financial statements.

Key source of estimation, uncertainty and judgement

The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods, if the revision affects both current and future periods.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Improvements to property

-

Straight line over 3 to 5 years

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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 19 (2023 - 8 ) .

4.	Tangible fixed assets

Fixtures

Improvements

and

Computer

to property

fittings

equipment

Totals

£

£

£

£

Cost

At 1 October 2023

-

9,397

47,864

57,261

Additions

34,986

2,390

1,860

39,236

At 30 September 2024

34,986

11,787

49,724

96,497

Depreciation

At 1 October 2023

-

7,835

32,193

40,028

Charge for year

10,496

443

11,760

22,699

At 30 September 2024

10,496

8,278

43,953

62,727

Net book value

At 30 September 2024

24,490

3,509

5,771

33,770

At 30 September 2023

-

1,562

15,671

17,233

5.

Debtors: amounts falling due within one year

2024

2023

£

£

Trade debtors

88,955

219,646

Amounts owed by associates

947,761

682,061

Other debtors

489,579

145,816

1,526,295

1,047,523

6.

Creditors: amounts falling due within one year

2024

2023

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

72,349

83,500

Amounts owed to associates

21,905

323,754

Taxation and social security

420,535

230,816

Other creditors

9,470

3,945

534,259

652,015

7.

Creditors: amounts falling due after more than one year

2024

2023

£

£

Bank loans

10,000

20,000

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

1,000

Ordinary

0.1

100

100

9.

Reserves

Retained

earnings

£

At 1 October 2023

419,011

Profit for the year

645,679

At 30 September 2024

1,064,690

10.	Related party disclosures

During the year, the company entered into transactions with companies under common control, comprising management fees, services, recharges, and loan advances/repayments. Some loans are interest-free, and others carry interest at commercial rates. The loans are unsecured and repayable in line with agreed terms.

At the year end, amounts owed by companies under common control totalled £984,096 (2023: £565,757), including £58,240 (2023: £207,450) in respect of trade debtors for management fees, services rendered and recharges. During the year, debtors totalling £244,320 gross were waived following a revision of contracts; this was recognised in the Profit & Loss upon extinguishment of the asset / liability.

At the year end, the company was owed £447,868 (2023: £145,693) by directors. These loans are unsecured and bear interest.