| ROB BUILD LIMITED |
| Registered number: |
04782670 |
| Balance Sheet |
| as at 31 May 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
8,220 |
|
|
8,220 |
|
| Current assets |
| Debtors |
4 |
|
3,150 |
|
|
1,078 |
| Cash at bank and in hand |
|
|
63,400 |
|
|
63,500 |
|
|
|
66,550 |
|
|
64,578 |
|
| Creditors: amounts falling due within one year |
5 |
|
(56,077) |
|
|
(31,195) |
|
| Net current assets |
|
|
|
10,473 |
|
|
33,383 |
|
| Net assets |
|
|
|
18,693 |
|
|
41,603 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
18,593 |
|
|
41,503 |
|
| Shareholders' funds |
|
|
|
18,693 |
|
|
41,603 |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Mr Robert Andrzej Romanowski |
| Director |
| Approved by the board on 20 November 2025 |
|
| ROB BUILD LIMITED |
| Notes to the Accounts |
| for the year ended 31 May 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
The turnover shown in the profit and loss account represents amount invoiced during the year. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Motor vehicles |
20% on written down value |
|
Equipment |
25% on written down value |
|
|
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
2 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Motor vehicles |
| £ |
|
Cost |
|
At 1 June 2024 |
16,938 |
|
At 31 May 2025 |
16,938 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 June 2024 |
8,718 |
|
At 31 May 2025 |
8,718 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 May 2025 |
8,220 |
|
At 31 May 2024 |
8,220 |
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
2,072 |
|
- |
|
Other debtors |
1,078 |
|
1,078 |
|
|
|
|
|
|
3,150 |
|
1,078 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Taxation and social security costs |
8,732 |
|
4,072 |
|
VAT |
3,150 |
|
1,971 |
|
Directors current account |
41,319 |
|
22,276 |
|
Other creditors |
2,876 |
|
2,876 |
|
|
|
|
|
|
56,077 |
|
31,195 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Related party transactions |
|
|
The company was under the control of Mr Romanowski throughout the current and previous year. Mr Romanowski is the managing director and personally interested in 50% of the company's share capital.
No transations with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard for Smaller Entities. |
|
|
| 7 |
Other information |
|
|
ROB BUILD LIMITED is a private company limited by shares and incorporated in England. Its registered office is: |
|
58 Cleveland Gardens |
|
Cricklewood |
|
London |
|
NW2 1DY |