REGISTERED NUMBER: 13631008 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Roberts York Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J A Roberts-York

REGISTERED OFFICE:

York House

4a Highfield Gardens

Liss

Hampshire

GU33 7NQ

REGISTERED NUMBER:

13631008 (England and Wales)

ACCOUNTANTS:

Roberts York Limited

York House

4A Highfield Gardens

Liss

Hampshire

GU33 7NQ

FIXED ASSETS

Tangible assets

4

11,941

8,104

CURRENT ASSETS

Debtors

28,582

25,683

Cash at bank

22,568

914

51,150

26,597

CREDITORS

Amounts falling due within one year

38,472

19,328

NET CURRENT ASSETS

12,678

7,269

TOTAL ASSETS LESS CURRENT LIABILITIES

24,619

15,373

PROVISIONS FOR LIABILITIES

2,985

1,540

NET ASSETS

21,634

13,833

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

21,534

13,733

21,634

13,833

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 October 2025 and were signed by:

J A Roberts-York - Director

1.	STATUTORY INFORMATION

Roberts York 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 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.

Tangible fixed assets

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

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Financial instruments

The company only enters into basic financial instrument transactions in accordance with Section 11. Financial assets and liabilities are measured at cost and financial assets are assessed at the end of each reporting period for objective evidence of impairment.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

16,466

Additions

8,405

Disposals

(133

)

At 30 September 2025

24,738

DEPRECIATION

At 1 October 2024

8,362

Charge for year

4,461

Eliminated on disposal

(26

)

At 30 September 2025

12,797

NET BOOK VALUE

At 30 September 2025

11,941

At 30 September 2024

8,104

5.	COMMITMENTS, GUARANTEES AND CONTINGENCIES

Minimum lease payments under non-cancellable fall due as follows:

Year

2025

2024

£

£

Amounts due within 1 year

20,789

-

Amounts due within 2-5 years

30,438

-

Amounts due over 5 years

-

-

Total

51,227

-