REGISTERED NUMBER: 05966229 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

C. ROBERTS & ASSOCIATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs C A Roberts

Mr M S Roberts

SECRETARY:

Mr M S Roberts

REGISTERED OFFICE:

148 Albany Road

Earlsdon

Coventry

West Midlands

CV5 6NG

REGISTERED NUMBER:

05966229 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

FIXED ASSETS

Tangible assets

4

1,365

3,282

CURRENT ASSETS

Debtors

5

5,649

4,905

Cash at bank

8,369

3,753

14,018

8,658

CREDITORS

Amounts falling due within one year

6

11,736

11,387

NET CURRENT ASSETS/(LIABILITIES)

2,282

(2,729

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,647

553

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

3,644

550

SHAREHOLDERS' FUNDS

3,647

553

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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 November 2025 and were signed on its behalf by:

Mrs C A Roberts - Director

1.	STATUTORY INFORMATION

C. Roberts & Associates 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.

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 represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost

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 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 assets of the scheme are held separately from those of the company in independently administered schemes.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2024

12,141

Additions

483

At 31 March 2025

12,624

DEPRECIATION

At 1 April 2024

8,859

Charge for year

2,400

At 31 March 2025

11,259

NET BOOK VALUE

At 31 March 2025

1,365

At 31 March 2024

3,282

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,649

4,859

Other debtors

-

46

5,649

4,905

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

2,117

Trade creditors

-

46

Taxation and social security

9,018

7,826

Other creditors

2,718

1,398

11,736

11,387

7.	RELATED PARTY DISCLOSURES

At 31 March 2025 other creditors includes loans made to the company by Mrs CA Roberts (Director) amounting to £2,474 (2024: £1,352). The loans are interest free with no fixed date for repayment.

8.	CONTROLLING PARTY

The controlling party is Mrs C A Roberts.