REGISTERED NUMBER: 07768868 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

ROBERT MILNE ASSOCIATES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Milne

Mrs L R Milne

REGISTERED OFFICE:

162-164 High Street

Rayleigh

Essex

SS6 7BS

REGISTERED NUMBER:

07768868 (England and Wales)

ACCOUNTANTS:

ESW Chartered Accountants

162-164 High Street

Rayleigh

Essex

SS6 7BS

FIXED ASSETS

Tangible assets

4

578

864

CURRENT ASSETS

Debtors

5

3,731

3,731

Cash at bank

10,041

9,713

13,772

13,444

CREDITORS

Amounts falling due within one year

6

(7,535

)

(7,709

)

NET CURRENT ASSETS

6,237

5,735

TOTAL ASSETS LESS CURRENT LIABILITIES

6,815

6,599

PROVISIONS FOR LIABILITIES

7

(110

)

(164

)

NET ASSETS

6,705

6,435

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

9

6,703

6,433

SHAREHOLDERS' FUNDS

6,705

6,435

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 12th January 2026 and were signed on its behalf by:

R Milne - Director

Mrs L R Milne - Director

1.	STATUTORY INFORMATION

Robert Milne Associates Ltd 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.

Tangible fixed assets

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

Computer equipment

-

33% 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 1 ).

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st October 2024

and 30th September 2025

1,893

DEPRECIATION

At 1st October 2024

1,029

Charge for year

286

At 30th September 2025

1,315

NET BOOK VALUE

At 30th September 2025

578

At 30th September 2024

864

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,577

3,577

Other debtors

154

154

3,731

3,731

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

1,943

2,184

Other creditors

5,592

5,525

7,535

7,709

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

110

164

Deferred

tax

£

Balance at 1st October 2024

164

Accelerated capital allowances

(54

)

Balance at 30th September 2025

110

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

9.

RESERVES

Retained

earnings

£

At 1st October 2024

6,433

Profit for the year

270

At 30th September 2025

6,703

10.	RELATED PARTY DISCLOSURES

Other creditors include a loan due to the company directors, Mr and Mrs Milne. The amount outstanding at the balance sheet date amounted to £4,603 (2024 : £4,535).

11.	ULTIMATE CONTROLLING PARTY

There is no overall controlling party.