SIMPLY ROBERT FOSTER LIMITED

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R J Foster

Mrs D M Foster

REGISTERED OFFICE:

2 Villiers Court

40 Upper Mulgrave Road

Cheam

Surrey

SM2 7AJ

REGISTERED NUMBER:

08205062 (England and Wales)

ACCOUNTANTS:

Halsey & Co (Accountants) Ltd.

Chartered Certified Accountants

Registered Auditors

2 Villiers Court

40 Upper Mulgrave Road

Cheam

Surrey

SM2 7AJ

FIXED ASSETS

Intangible assets

4

10,000

12,000

Tangible assets

5

721

962

10,721

12,962

CURRENT ASSETS

Stocks

1,500

1,500

Cash at bank and in hand

45,150

33,426

46,650

34,926

CREDITORS

Amounts falling due within one year

6

24,843

29,592

NET CURRENT ASSETS

21,807

5,334

TOTAL ASSETS LESS CURRENT LIABILITIES

32,528

18,296

PROVISIONS FOR LIABILITIES

183

244

NET ASSETS

32,345

18,052

CAPITAL AND RESERVES

Called up share capital

7

2

2

Retained earnings

8

32,343

18,050

SHAREHOLDERS' FUNDS

32,345

18,052

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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 15th November 2025 and were signed on its behalf by:

R J Foster - Director

1.	STATUTORY INFORMATION

Simply Robert Foster 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st October 2024

and 30th September 2025

20,000

AMORTISATION

At 1st October 2024

8,000

Charge for year

2,000

At 30th September 2025

10,000

NET BOOK VALUE

At 30th September 2025

10,000

At 30th September 2024

12,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1st October 2024

and 30th September 2025

3,129

176

1,618

4,923

DEPRECIATION

At 1st October 2024

2,209

134

1,618

3,961

Charge for year

230

11

-

241

At 30th September 2025

2,439

145

1,618

4,202

NET BOOK VALUE

At 30th September 2025

690

31

-

721

At 30th September 2024

920

42

-

962

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

7,429

12,305

Trade creditors

1,346

2,345

Tax

3,864

2,107

Social security and other taxes

1,217

858

VAT

6,581

4,967

Other creditors

700

954

Directors' current accounts

2,986

4,041

Accrued expenses

720

2,015

24,843

29,592

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

2

ordinary

£1

2

2

8.

RESERVES

Retained

earnings

£

At 1st October 2024

18,050

Profit for the year

14,293

At 30th September 2025

32,343

9.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £ £4,040 (2023 - £7,127) to R Foster, the directors and shareholders of the company.The amounts are interest free and repayable on demand.