Florence Roby Limited

	Page
Company Information	1
Accountant's Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—8

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Accountant's Report

For The Year Ended 31 March 2025

Accountant's Report

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Florence Roby Limited for the year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Florence Roby Limited for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Florence Roby Limited , as a body, in accordance with the terms of our engagement letter dated 25 February 2025. Our work has been undertaken solely to prepare for your approval the accounts of Florence Roby Limited and state those matters that we have agreed to state to the directors of Florence Roby Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Florence Roby Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Florence Roby Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Florence Roby Limited . You consider that Florence Roby Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Florence Roby Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed

23 December 2025

ERC Accountants & Business Advisers Limited

Chartered Accountants

Hanover Buildings, 11-13 Hanover Street

Liverpool

Merseyside

L1 3DN

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Florence Roby Limited

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 04799218

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		275,438		291,632

			275,438		291,632
CURRENT ASSETS
Stocks	6	378,674		257,874
Debtors	7	115,471		39,960
Cash at bank and in hand		606,934		1,088,129

		1,101,079		1,385,963
Creditors: Amounts Falling Due Within One Year	8	(247,898 )		(305,929 )

NET CURRENT ASSETS (LIABILITIES)			853,181		1,080,034

TOTAL ASSETS LESS CURRENT LIABILITIES			1,128,619		1,371,666

Creditors: Amounts Falling Due After More Than One Year	9		(104,747 )		(115,316 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(10,460 )		(39,553 )

NET ASSETS			1,013,412		1,216,797

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			1,013,312		1,216,697

SHAREHOLDERS' FUNDS			1,013,412		1,216,797

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Florence Roby Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr R S Roby

Director

23 December 2025

The notes on pages 5 to 8 form part of these financial statements.

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Florence Roby Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Florence Roby Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04799218 . The registered office is Unit 6B, Mersey Reach Park, Galgate Drive, Liverpool, Merseyside, L30 6AD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life.

2.4. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0%
Plant and machinery	25% Reducing balance
Motor vehicles	25% Reducing balance
Fixtures and fittings	25% Reducing balance
Property improvements	10% Straight Line

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Florence Roby Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.8. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 18 (2024: 17)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	950,000

As at 31 March 2025	950,000

Amortisation
As at 1 April 2024	950,000

As at 31 March 2025	950,000

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

5. Tangible Assets

	Plant and machinery	Motor vehicles	Fixtures and fittings	Property improvements	Total
	£	£	£	£	£
Cost
As at 1 April 2024	125,727	183,500	36,021	91,667	436,915
Additions	2,545	-	7,912	-	10,457

As at 31 March 2025	128,272	183,500	43,933	91,667	447,372

Depreciation
As at 1 April 2024	105,972	6,993	23,151	9,167	145,283
Provided during the period	5,575	6,715	5,195	9,166	26,651

As at 31 March 2025	111,547	13,708	28,346	18,333	171,934

Net Book Value
As at 31 March 2025	16,725	169,792	15,587	73,334	275,438

As at 1 April 2024	19,755	176,507	12,870	82,500	291,632

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Motor vehicles	169,792	176,507

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Florence Roby Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Stocks

	2025	2024
	£	£
Stock	378,674	257,874

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	59,088	29,121
Prepayments and accrued income	8,952	9,690
Other debtors	1,149	1,149
Directors' loan accounts	46,282	-

	115,471	39,960

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	9,768	10,644
Trade creditors	153,277	227,085
Corporation tax	-	32,568
Other taxes and social security	13,268	10,514
VAT	66,726	9,810
Other creditors	1,849	1,829
Accruals and deferred income	3,010	2,860
Directors' loan accounts	-	10,619

	247,898	305,929

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	104,747	115,316

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	9,768	10,644
Later than one year and not later than five years	104,747	115,316

	114,515	125,960

	114,515	125,960

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Florence Roby Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

12. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	3,636	655
Later than one year and not later than five years	4,242	-

	7,878	655

13. Directors Advances, Credits and Guarantees

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Rodney Roby	-	46,282	-	-	46,282

The above loan is unsecured, interest free and repayable on demand.

14. Related Party Transactions

The following related party transactions were undertaken during the year:

Dividends were paid to the directors in respect of their shareholdings totalling £50,000 (2024: £nil).

The aggregate remuneration paid to key management personnel for the year was £24,270 (2024: £20,740).

During the period directors introduced capital of £nil (2024 :£70,560) and withdrew £56,901 (2024 :£134,173). At the balance sheet date the amounts owed from the directors totalled £46,282 (2024: owed to the directors £10,619)

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

15. Going concern

The company is able to meet its day to day working capital requirements through the support of its directors. Therefore the directors considers it appropriate to prepare the financial statements on the going concern basis.

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Directors	Mrs J F Roby
	Mr R S Roby

Secretary	J M Webster

Company Number	04799218

Registered Office	Unit 6B, Mersey Reach Park
	Galgate Drive
	Liverpool
	Merseyside
	L30 6AD

Accountants	ERC Accountants & Business Advisers Limited
	Chartered Accountants
	Hanover Buildings, 11-13 Hanover Street
	Liverpool
	Merseyside
	L1 3DN