Rousselet/Robatel UK Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04922092 (England and Wales)

Audited Financial Statements

for the Year Ended 31 December 2024

for

Rousselet/Robatel UK Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D Evans

J Ribes

REGISTERED OFFICE:

Carlton House

High Street

Higham Ferrers

Northamptonshire

NN10 8BW

BUSINESS ADDRESS:

Parkside House

17 East Parade

Harrogate

North Yorkshire

HG1 5LF

REGISTERED NUMBER:

04922092 (England and Wales)

AUDITORS:

Willsons (Higham Ferrers) Ltd

Chartered Accountants

Statutory Auditors

Carlton House

High Street

Higham Ferrers

Northamptonshire

NN10 8BW

FIXED ASSETS

Tangible assets

4

37

49

37

49

CURRENT ASSETS

Debtors

5

380

229,373

Cash at bank

278,975

161,090

279,355

390,463

CREDITORS

Amounts falling due within one year

6

222,642

218,208

NET CURRENT ASSETS

56,713

172,255

TOTAL ASSETS LESS CURRENT
LIABILITIES

56,750

172,304

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

56,748

172,302

SHAREHOLDERS' FUNDS

56,750

172,304

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 28 November 2025 and were signed on its behalf by:

D Evans - Director

1.	STATUTORY INFORMATION

Rousselet/Robatel UK 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.

Critical accounting judgements and key sources of estimation uncertainty

Going concern

As a subsidiary the company is reliant on its group. The directors having made enquiries of the group, and the company's financial position show that the company will continue to have adequate resources to continue in operational existence and meet its obligations as they fall due for a period of at least twelve months from the date of signing the financial statements. Therefore, the directors consider it appropriate to continue to prepare the financial statements as a going concern.

Turnover

Turnover represents the total invoice value, excluding value added tax, of sales made during the period.

The company acts as a sales intermediary for the group, income is recognised based on the costs or cash outflow for arranging the provision of those goods.

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

-

25% on reducing balance

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 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Leasing

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Debtors and creditors within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

COST

At 1 January 2024

and 31 December 2024

80

1,696

1,776

DEPRECIATION

At 1 January 2024

77

1,650

1,727

Charge for year

1

11

12

At 31 December 2024

78

1,661

1,739

NET BOOK VALUE

At 31 December 2024

2

35

37

At 31 December 2023

3

46

49

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Amounts owed by related party

-

229,280

Other debtors

2

Directors' current accounts

54

-

Tax

141

-

VAT

183

91

380

229,373

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Corporation Tax

-

141

Social security and other taxes

2,054

2,216

Other creditors

214,072

683

Directors' current accounts

-

212,729

Accrued expenses

6,516

2,439

222,642

218,208

7.	LEASING AGREEMENTS

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

31.12.24

31.12.23

£

Within one year

-

4,896

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Craig Baird FCA (Senior Statutory Auditor)

for and on behalf of Willsons (Higham Ferrers) Ltd

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

31.12.24

31.12.23

£

D Evans

Balance outstanding at start of year

-

Amounts advanced

54

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

54

-