REGISTERED NUMBER: 07920976 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

B. ROBERTS EQUITY TRADING LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

B Roberts

REGISTERED OFFICE:

14 Kiln Road

Ardleigh

Colchester

Essex

C07 7FE

REGISTERED NUMBER:

07920976 (England and Wales)

ACCOUNTANTS:

BDA Associates Limited

Chartered Accountants

Global House

1 Ashley Avenue

Epsom

Surrey

KT18 5AD

FIXED ASSETS

Tangible assets

4

28,583

51,576

Investments

5

219,428

226,353

248,011

277,929

CURRENT ASSETS

Debtors

6

379,315

379,315

Cash at bank

192,755

133,112

572,070

512,427

CREDITORS

Amounts falling due within one year

7

29,932

87,801

NET CURRENT ASSETS

542,138

424,626

TOTAL ASSETS LESS CURRENT LIABILITIES

790,149

702,555

CREDITORS

Amounts falling due after more than one year

8

38,644

73,958

NET ASSETS

751,505

628,597

CAPITAL AND RESERVES

Called up share capital

9

104

104

Revaluation reserve

10

(6,022

)

(17,611

)

Retained earnings

757,423

646,104

SHAREHOLDERS' FUNDS

751,505

628,597

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 26 September 2025 and were signed by:

B Roberts - Director

1.	STATUTORY INFORMATION

B. Roberts Equity Trading 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 as modified by the revaluation of certain assets.

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

-

25% on reducing balance

Motor vehicles

-

20% on cost

Computer equipment

-

25% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

4,353

99,900

2,972

107,225

Additions

3,184

-

-

3,184

At 31 March 2025

7,537

99,900

2,972

110,409

DEPRECIATION

At 1 April 2024

3,060

49,950

2,639

55,649

Charge for year

1,119

24,975

83

26,177

At 31 March 2025

4,179

74,925

2,722

81,826

NET BOOK VALUE

At 31 March 2025

3,358

24,975

250

28,583

At 31 March 2024

1,293

49,950

333

51,576

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2024

226,353

Additions

991,177

Disposals

(994,822

)

Share of profit/(loss)

66,720

Revaluations

(70,000

)

At 31 March 2025

219,428

NET BOOK VALUE

At 31 March 2025

219,428

At 31 March 2024

226,353

Cost or valuation at 31 March 2025 is represented by:

Other

investments

£

Valuation in 2023

187,186

Valuation in 2024

39,167

Valuation in 2025

(6,925

)

219,428

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed by related party

355,307

355,307

Other debtors

24,008

24,008

379,315

379,315

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

12,500

51,340

Hire purchase contracts

12,814

12,814

Taxation and social security

1,883

21,074

Other creditors

2,735

2,573

29,932

87,801

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

-

22,500

Hire purchase contracts

38,644

51,458

38,644

73,958

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

104

Ordinary A

£1

104

104

10.

RESERVES

Revaluation

reserve

£

At 1 April 2024

(17,611

)

Revaluation

11,589

At 31 March 2025

(6,022

)