Company Registration No. 13870412 (England and Wales)
ROBIXOL LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JANUARY 2025
PAGES FOR FILING WITH REGISTRAR
Star House
Star Hill
Rochester
Kent
ME1 1UX
ROBIXOL LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6
ROBIXOL LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2025
31 January 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
69,287
50,106
Current assets
Debtors
4
352
352
Cash at bank and in hand
12,827
15,776
13,179
16,128
Creditors: amounts falling due within one year
5
(28,267)
(29,624)
Net current liabilities
(15,088)
(13,496)
Net assets
54,199
36,610
Capital and reserves
Called up share capital
100
100
Revaluation reserve
26,915
7,680
Profit and loss reserves
27,184
28,830
Total equity
54,199
36,610

The director of the company has elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

ROBIXOL LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JANUARY 2025
31 January 2025
- 2 -
The financial statements were approved and signed by the director and authorised for issue on 21 October 2025
Mr R Brahimi
Director
Company registration number 13870412 (England and Wales)
ROBIXOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
- 3 -
1
Accounting policies
Company information

Robixol Limited is a private company limited by shares incorporated in England and Wales. The registered office is Star House, Star Hill, Rochester, Kent, ME1 1UX.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of cryptocurrency, held as an intangible fixed asset. The principal accounting policies adopted are set out below.

1.2
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible fixed assets are made up of Cryptocurrency ETH (Ethereum) and NFTs (non-fungible tokens).

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Cryptocurrency ETH
Nil
NFTs
Nil
1.3
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

ROBIXOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

ROBIXOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
ROBIXOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 6 -
3
Intangible fixed assets
Cryptocurrency ETH
NFTs
Total
£
£
£
Cost
At 1 February 2024
47,129
2,977
50,106
Disposals
(54)
-
0
(54)
Revaluation
19,235
-
0
19,235
At 31 January 2025
66,310
2,977
69,287
Amortisation and impairment
At 1 February 2024 and 31 January 2025
-
0
-
0
-
0
Carrying amount
At 31 January 2025
66,310
2,977
69,287
At 31 January 2024
47,129
2,977
50,106
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
352
352
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
-
0
1,430
Other creditors
26,682
26,682
Accruals and deferred income
1,585
1,512
28,267
29,624
2025-01-31 2024-02-01 false false false 21 October 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr Rexhep Brahimi 13870412 2024-02-01 2025-01-31 13870412 2025-01-31 13870412 2024-01-31 13870412 core:PatentsTrademarksLicencesConcessionsSimilar 2025-01-31 13870412 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-01-31 13870412 core:PatentsTrademarksLicencesConcessionsSimilar 2024-01-31 13870412 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-01-31 13870412 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 13870412 core:CurrentFinancialInstruments core:WithinOneYear 2024-01-31 13870412 core:CurrentFinancialInstruments 2025-01-31 13870412 core:CurrentFinancialInstruments 2024-01-31 13870412 core:ShareCapital 2025-01-31 13870412 core:ShareCapital 2024-01-31 13870412 core:RevaluationReserve 2025-01-31 13870412 core:RevaluationReserve 2024-01-31 13870412 core:RetainedEarningsAccumulatedLosses 2025-01-31 13870412 core:RetainedEarningsAccumulatedLosses 2024-01-31 13870412 bus:Director1 2024-02-01 2025-01-31 13870412 core:IntangibleAssetsOtherThanGoodwill 2024-02-01 2025-01-31 13870412 core:PatentsTrademarksLicencesConcessionsSimilar 2024-02-01 2025-01-31 13870412 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-02-01 2025-01-31 13870412 2023-02-01 2024-01-31 13870412 core:PatentsTrademarksLicencesConcessionsSimilar 2024-01-31 13870412 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-01-31 13870412 2024-01-31 13870412 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 13870412 bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 13870412 bus:FRS102 2024-02-01 2025-01-31 13870412 bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 13870412 bus:FullAccounts 2024-02-01 2025-01-31 xbrli:pure xbrli:shares iso4217:GBP