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REGISTERED NUMBER: 01061135 (England and Wales)

E.L. ROBINSON (LINCS) LIMITED

UNAUDITED CESSATION FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

E.L. ROBINSON (LINCS) LIMITED (REGISTERED NUMBER: 01061135) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Abridged Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| E.L. ROBINSON (LINCS) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | E L Robinson

| S R Hawkes

| SECRETARY: | E L Robinson

| REGISTERED OFFICE: | Beech House

| Old Bolingbroke

| Spilsby

| Lincolnshire

| PE23 4HL

| REGISTERED NUMBER: | 01061135 (England and Wales)

| ACCOUNTANTS: | Dexter & Sharpe

| Chartered Certified Accountants

| Rollestone House

| 20-22 Bridge Street

| Horncastle

| Lincolnshire

| LN9 5HZ

E.L. ROBINSON (LINCS) LIMITED (REGISTERED NUMBER: 01061135) |

ABRIDGED STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | - |  | 105,681 |  |

CURRENT ASSETS

Inventories | - |  | 125,824 |  |

Debtors | 191,113 |  | 46,564 |  |

Cash at bank | 515,206 |  | 46,885 |  |

706,319 |  | 219,273 |  |

CREDITORS

Amounts falling due within one year | 51,182 |  | 104,419 |  |

NET CURRENT ASSETS | 655,137 |  | 114,854 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 655,137 |  | 220,535 |  |

PROVISIONS FOR LIABILITIES | - |  | 6,783 |  |

NET ASSETS | 655,137 |  | 213,752 |  |

CAPITAL AND RESERVES

Called up share capital | 2,000 |  | 2,000 |  |

Retained earnings | 653,137 |  | 211,752 |  |

SHAREHOLDERS' FUNDS | 655,137 |  | 213,752 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 January 2026 and were signed on its behalf by:

E L Robinson - Director

E.L. ROBINSON (LINCS) LIMITED (REGISTERED NUMBER: 01061135) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| E.L. Robinson (Lincs) 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

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

| Property, plant and equipment

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

| Freehold property | - | 10% on cost

| Plant and machinery | - | 15% on reducing balance

| Tractors | - | 25% on reducing balance

| Office equipment | - | 15% on reducing balance

| No depreciation is provided on the two farm bungalows as it is the company's policy to maintain the properties by a programme of repair and refurbishment such as that the residual value of the properties is at least equal to the book value. Having regard to this, in the opinion of the directors, any depreciation would not be material.

| Inventories

| Inventories are valued at the lower of cost and estimated selling price less costs to complete and sell.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 3 (2024 - 3 ) .

E.L. ROBINSON (LINCS) LIMITED (REGISTERED NUMBER: 01061135) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | PROPERTY, PLANT AND EQUIPMENT

| Totals

£ |

| COST

| At 1 January 2025 | 470,820 |  |

| Disposals | (470,820 | ) |

| At 31 December 2025 | - |  |

| DEPRECIATION

| At 1 January 2025 | 365,139 |  |

| Charge for year | (564,282 | ) |

| Eliminated on disposal | 199,143 |  |

| At 31 December 2025 | - |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | 105,681 |  |

5. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| E L Robinson

| Balance outstanding at start of year | (3,242 | ) | (2,585 | ) |

| Amounts advanced | 50,337 |  | - |  |

| Amounts repaid | - |  | (657 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 47,095 |  | (3,242 | ) |