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Registration number: SC700210

Fowler Robben Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 May 2025

Fowler Robben Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6
Accountants' Report | 7

Fowler Robben Limited

Company Information

Directors | Mr John James Fowler Mrs Jacqueline Ellen Fowler

Company secretary | Mr John James Fowler

Registered office | Unit 4B Gateway Business Park Beancross Road Grangemouth Stirlingshire FK3 8WX

Accountants | EQ Accountants Ltd Unit 4B Gateway Business Park Beancross Road Grangemouth FK3 8WX

Fowler Robben Limited

(Registration number: SC700210)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 26 | 884
Current assets |  |  |
Debtors | 5 | 28,866 | -
Cash at bank and in hand |  | 4,417 | 21,585
|  | 33,283 | 21,585
Creditors: Amounts falling due within one year | 6 | (32,747) | (20,761)
Net current assets |  | 536 | 824
Total assets less current liabilities |  | 562 | 1,708
Provisions for liabilities |  | (5) | (168)
Net assets |  | 557 | 1,540
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 556 | 1,539
Shareholders' funds |  | 557 | 1,540

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

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 14 October 2025 and signed on its behalf by:

......................................... Mr John James Fowler Company secretary and director |  |

Fowler Robben Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

2 | Accounting policies

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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.

Fowler Robben Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

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
Office equipment | 33% on cost

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual
arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any
contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3 | Employees and Directors

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Fowler Robben Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

4 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 June 2024 | 2,600 | 2,600
At 31 May 2025 | 2,600 | 2,600
Depreciation
At 1 June 2024 | 1,716 | 1,716
Charge for the year | 858 | 858
At 31 May 2025 | 2,574 | 2,574
Carrying amount
At 31 May 2025 | 26 | 26
At 31 May 2024 | 884 | 884

5 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 261 | -
Other debtors | 28,605 | -
| 28,866 | -

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 31,302 | 19,247
Other creditors | 1,445 | 1,514
| 32,747 | 20,761

Fowler Robben Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

7 | Related party transactions

Transactions with directors Debtors include the following amounts which are owed from individuals who were directors of the company during the year:

2025 | At 1 June 2024 £ | Advances to director £ | At 31 May 2025 £
Mr John James Fowler
| - | 28,605 | 28,605

Creditors include the following amounts which are owed to individuals who were directors of the company during the year:

| 2025 £ | 2024 £
Mr J Fowler | - | 170
| - | 170

The maximum balance outstanding during the year amounted to £170.
The directors current accounts are repayable on demand.

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Fowler Robben Limited
for the Year Ended 31 May 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Fowler Robben Limited for the year ended 31 May 2025 as set out on pages 2 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of Fowler Robben Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Fowler Robben Limited and state those matters that we have agreed to state to the Board of Directors of Fowler Robben Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fowler Robben Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Fowler Robben Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Fowler Robben Limited. You consider that Fowler Robben 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 accounts of Fowler Robben 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 accounts.

......................................
EQ Accountants Ltd
Unit 4B
Gateway Business Park
Beancross Road
Grangemouth
FK3 8WX

14 October 2025