ACCOUNTS - Final Accounts preparation

Analysis of the maturity of loans is given below:

Registered number: 06736615

A1 ROBERTS PROPERTIES LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

A1 ROBERTS PROPERTIES LIMITED

REGISTERED NUMBER: 06736615

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		3,421,413		3,264,488
Investment property	5		696,253		1,124,806
			4,117,666		4,389,294
Current assets
Stocks	6	269,074		371,098
Debtors: amounts falling due within one year	7	401,924		258,826
Cash at bank and in hand		463,346		8,733
		1,134,344		638,657
Creditors: amounts falling due within one year	8	(900,825)		(816,141)
Net current assets/(liabilities)			233,519		(177,484)
Total assets less current liabilities			4,351,185		4,211,810
Creditors: amounts falling due after more than one year	9		(135,701)		(158,299)
Provisions for liabilities
Deferred tax	11	(38,270)		(41,024)
			(38,270)		(41,024)
Net assets			4,177,214		4,012,487

Capital and reserves
Called up share capital	12	2	2
Revaluation reserve		160,270	160,270
Profit and loss account		4,016,942	3,852,215
		4,177,214	4,012,487

Page 1

A1 ROBERTS PROPERTIES LIMITED

REGISTERED NUMBER: 06736615

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 December 2025.

................................................

T Roberts

Director

The notes on pages 3 to 12 form part of these financial statements.

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A1 ROBERTS PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	GENERAL INFORMATION

A1 Roberts Properties Limited is a private company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is Tennyson House, Cambridge Business Park, Cambridge, CB4 0WZ. The principal activity of the Company continued to be that of a residential park home operator.

The Company is part of a group.

2.ACCOUNTING POLICIES

2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The Company's functional and presentational currency is Pounds sterling.

The level of rounding is to the nearest £.

The following principal accounting policies have been applied:

2.2

GOING CONCERN

The Director has considered the going concern basis in preparing these financial statements. He has concluded that the going concern basis is appropriate because sufficient funds will be generated from future trading for a period of at least twelve months from the date of the approval of these financial statements to enable the company to meet its liabilities as they arise.

2.3

TURNOVER

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Pitch Fees
Pitch fees are recognised on an accruals basis in the period to which they relate.

Sales of Mobile Homes
Sales of mobile homes are recognised when the risks and rewards of ownership are transferred to the customer, usually on occupation when the park home agreement is signed or legal completion takes place.

Recharge of expenses
The recharge of expenses are recognised on an accruals basis in the period to which they relate.

2.4

FINANCE COSTS

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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A1 ROBERTS PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.ACCOUNTING POLICIES (CONTINUED)

2.5

PENSIONS

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.6

CORPORATION AND DEFERRED TAXATION

The tax expense for the year comprises corporation and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

2.7

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

A1 ROBERTS PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.ACCOUNTING POLICIES (CONTINUED)

2.7

TANGIBLE FIXED ASSETS (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Freehold property	-	Not depreciated
Plant and machinery	-	20% reducing balance
Motor vehicles	-	20% reducing balance
Office equipment	-	20% reducing balance
Other fixed assets	-	20% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

No depreciation has been provided on freehold property as the property is maintained in such a state of repair that its residual value is at least equal to its net book value. As a result the corresponding depreciation would not be material, and therefore is not charged to the profit and loss account.

2.8

REVALUATION OF TANGIBLE FIXED ASSETS

Individual freehold and leasehold properties are carried at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date.

Fair values are determined from market based evidence.

Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.

2.9

INVESTMENT PROPERTY

Investment property is carried at cost. No depreciation is provided. Changes in fair value are recognised in profit or loss.

2.10

STOCKS AND WORK IN PROGRESS

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell.

2.11

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 5

A1 ROBERTS PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.ACCOUNTING POLICIES (CONTINUED)

2.12

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.13

FINANCIAL INSTRUMENTS

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

2.14

DIVIDENDS

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

EMPLOYEES

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 6


		A1 ROBERTS PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

TANGIBLE FIXED ASSETS

	Freehold property	Plant and machinery	Motor vehicles	Office equipment	Other fixed assets
	£	£	£	£	£
Cost or valuation
At 1 April 2024	3,171,980	1,042	117,500	15,107	16,900
Additions	175,000	-	-	492	-
At 31 March 2025	3,346,980	1,042	117,500	15,599	16,900
Depreciation
At 1 April 2024	-	475	49,431	6,867	1,268
Charge for the year on owned assets	-	113	13,614	1,713	3,127
At 31 March 2025	-	588	63,045	8,580	4,395
Net book value
At 31 March 2025	3,346,980	454	54,455	7,019	12,505
At 31 March 2024	3,171,980	567	68,069	8,240	15,632

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A1 ROBERTS PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4.TANGIBLE FIXED ASSETS (CONTINUED)

		Total
		£
	Cost or valuation
	At 1 April 2024	3,322,529
	Additions	175,492
	At 31 March 2025	3,498,021
	Depreciation
	At 1 April 2024	58,041
	Charge for the year on owned assets	18,567
	At 31 March 2025	76,608
	Net book value
	At 31 March 2025	3,421,413
	At 31 March 2024	3,264,488

Cost or valuation at 31 March 2025 is as follows:

			Land and buildings
			£

		At cost	3,146,777
		At valuation:
		31/03/2021 Directors Revaluation	200,203

			3,346,980

If the land and buildings had not been included at valuation they would have been included under the historical cost convention as follows:
	2025	2024
	£	£


Cost	3,146,777	3,146,777
Net book value	3,146,777	3,146,777

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A1 ROBERTS PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

5.	INVESTMENT PROPERTY

		Freehold investment property
		£
	Valuation
	At 1 April 2024	1,124,806
	Disposals	(428,553)
	At 31 March 2025	696,253

The 2025 valuations are shown at cost as it is the Director's opinion the fair value has not changed materially since the purchase date.

6.	STOCK AND WORK IN PROGRESS
		2025	2024
		£	£

Work in progress	74,990	109,059
Finished goods and goods for resale	194,084	262,039
	269,074	371,098

Page 9

A1 ROBERTS PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

DEBTORS

					2025	2024
					£	£


Trade debtors	8,026	12,455
Amounts owed by companies under common control	-	20,279
Other debtors	393,898	226,092
	401,924	258,826

8.	CREDITORS: Amounts falling due within one year
		2025	2024
		£	£

Bank loans	25,514	24,458
Trade creditors	17,911	15,060
Amounts owed to group undertakings	98	98
Amounts owed to companies under common control	672,888	658,833
Corporation tax	153,526	71,492
Other taxation and social security	3,165	3,392
Other creditors	17,683	22,739
Accruals and deferred income	10,040	20,069
	900,825	816,141

9.	CREDITORS: Amounts falling due after more than one year
		2025	2024
		£	£

	Bank loans	135,701	158,299

Included within creditors are secured debts amounting to £147,881 (2024 - £159,424) which are secured
on the fixed assets to which they relate and floating charges. Also included in creditors are secured debts of £13,333 ( 2024- 23,333) which are secured by the governments CBIL scheme.

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A1 ROBERTS PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Amounts falling due within one year
Bank loans	25,514	24,458
Amounts falling due 1-2 years
Bank loans	19,810	25,825
Amounts falling due 2-5 years
Bank loans	57,915	56,788
Amounts falling due after more than 5 years
Bank loans	57,976	75,686
	161,215	182,757

11.	DEFERRED TAXATION

	2025	2024
	£	£

At beginning of year	(41,024)	(39,795)
Charged to profit or loss	2,754	(1,229)
At end of year	(38,270)	(41,024)

The provision for deferred taxation is made up as follows:
	2025	2024
	£	£

Decelerated capital allowances	1,590	(1,168)
Unpaid pensions	73	77
Deferred tax on revalued property	(39,933)	(39,933)
	(38,270)	(41,024)

Page 11

A1 ROBERTS PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

12.	SHARE CAPITAL
		2025	2024
		£	£

Allotted, called up and fully paid

2 (2024 - 2) Ordinary shares of £1.00 each	2	2

13.	PRIOR YEAR ADJUSTMENT

In the prior year, an amount of £12,130 was incorrectly presented as Other Operating Income. This amount should have been classified as an administration expense. The error has been corrected in the current year’s financial statements. There is no impact on profit for either year as the adjustment relates solely to presentation.

14.	PENSION COMMITMENTS

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £1,518 (2024 - £1,468). Contributions totalling £291 (2024 - £308) were payable to the fund at the balance sheet date and are included in creditors.

15.

RELATED PARTY TRANSACTIONS

The amount owed by the Director at the year end was £228,265 (2024- £147,405).This loan is unsecured
and repayable on demand. Interest of £3,528 (2024- £774) has been charged during the year. The
balance is shown within other debtors.

During the year the Company continued its loan with its companies under common control. The balances are interest free and repayable on demand. The total balances of these loans are £672,889 (2024 - £638,554) and are shown within creditors.

During the year the Company continued its loan with its parent company. The balance is interest free and repayable on demand. The total balance of this loan is £98 (2024 - £98) and are shown within creditors.

The Company has unsecured loans which are owed to close relatives of the director. The loans amount to £4,841 (2024 - £2,468) and are shown in other creditors.

During the year the Company continued its loan with Roberts Parks Ltd, a company which is owned by a close relative of the director. The loan amounts to £10,101 (2024 - £10,101) and are shown in other creditors. The loan is interest free and payable on demand.

In the year ended 31 March 2025 rent of £nil (2024 - 1,300) was paid to a company under common control.

16.	CONTROLLING PARTY

The immediate and ultimate Parent Undertaking is Roberts Properties Holdings Limited by virtue of its 100% controlling interest of the Company.

The Ultimate Controlling Parties are Mr & Mrs Roberts by way of their 100% shareholding in Roberts Properties Holdings Limited

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A1 ROBERTS PROPERTIES LIMITED