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REGISTERED NUMBER: 01126355 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

NICHOLSON ROBERTS COMPANY LIMITED

NICHOLSON ROBERTS COMPANY LIMITED (REGISTERED NUMBER: 01126355) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| NICHOLSON ROBERTS COMPANY LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

| DIRECTOR: | G J Roberts

| REGISTERED OFFICE: | 33 Barnsley Road

| Penistone

| South Yorkshire

| S36 8AE

| REGISTERED NUMBER: | 01126355 (England and Wales)

| ACCOUNTANTS: | Seaman Herbert & Co

| 36 - 40 Doncaster Road

| Barnsley

| South Yorkshire

| S70 1TL

NICHOLSON ROBERTS COMPANY LIMITED (REGISTERED NUMBER: 01126355) |

BALANCE SHEET

30TH SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 121,092 |  | 118,217 |  |

CURRENT ASSETS

Stocks | 5 | 3,222 |  | - |  |

Debtors | 6 | 83,747 |  | 73,849 |  |

Cash at bank | 19,085 |  | 5,435 |  |

106,054 |  | 79,284 |  |

CREDITORS

Amounts falling due within one year | 7 | 122,623 |  | 113,970 |  |

NET CURRENT LIABILITIES | (16,569 | ) | (34,686 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 104,523 |  | 83,531 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (12,000 | ) | (10,514 | ) |

PROVISIONS FOR LIABILITIES | 10 | (24,715 | ) | (22,438 | ) |

NET ASSETS | 67,808 |  | 50,579 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 2,100 |  | 2,100 |  |

Retained earnings | 65,708 |  | 48,479 |  |

SHAREHOLDERS' FUNDS | 67,808 |  | 50,579 |  |

NICHOLSON ROBERTS COMPANY LIMITED (REGISTERED NUMBER: 01126355) |

BALANCE SHEET - continued

30TH SEPTEMBER 2025

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 director acknowledges his 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 Profit & Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 4th March 2026 and were signed by:

G J Roberts - Director

NICHOLSON ROBERTS COMPANY LIMITED (REGISTERED NUMBER: 01126355) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Nicholson Roberts Company 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

| 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.

| Plant and machinery | - | at varying rates on cost

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account 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 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

NICHOLSON ROBERTS COMPANY LIMITED (REGISTERED NUMBER: 01126355) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Long term contracts

| Work in progress is valued at the lower of cost and net realisable value.

| Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

| Long term contracts are those extending in excess of twelve months and any of a shorter duration which are material to the activity of the period. Attributable profit is recognised once the outcome of a long term contract can be assessed with reasonable certainty by including in the profit and loss account turnover and related costs as contract activity progresses. Immediate provision is made for all foreseeable losses if a contract is assessed as unprofitable.

| Long term contract balances represent costs incurred on specific contracts, net of amounts transferred to cost of sales in respect of work recorded as turnover, less all foreseeable losses and payments on account not matched with turnover.

| Government grants

| Government grants relating to tangible fixed assets are treated as deferred income and released into the profit and loss account over the expected useful lives of the assets concerned. Other grants are credited to the profit and loss account as the related expenditure is incurred.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 8 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1st October 2024 | 107,963 |  | 9,051 |  | 100,872 |  | 217,886 |  |

| Additions | 21,610 |  | 999 |  | - |  | 22,609 |  |

| Disposals | - |  | - |  | (25,730 | ) | (25,730 | ) |

| At 30th September 2025 | 129,573 |  | 10,050 |  | 75,142 |  | 214,765 |  |

| DEPRECIATION

| At 1st October 2024 | 37,709 |  | 8,410 |  | 53,550 |  | 99,669 |  |

| Charge for year | 3,937 |  | 395 |  | 10,639 |  | 14,971 |  |

| Eliminated on disposal | - |  | - |  | (20,967 | ) | (20,967 | ) |

| At 30th September 2025 | 41,646 |  | 8,805 |  | 43,222 |  | 93,673 |  |

| NET BOOK VALUE

| At 30th September 2025 | 87,927 |  | 1,245 |  | 31,920 |  | 121,092 |  |

| At 30th September 2024 | 70,254 |  | 641 |  | 47,322 |  | 118,217 |  |

NICHOLSON ROBERTS COMPANY LIMITED (REGISTERED NUMBER: 01126355) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

5. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 3,222 |  | - |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 81,831 |  | 61,354 |  |

| Amounts owed by group undertakings | - |  | 10,236 |  |

| Prepayments | 1,916 |  | 2,259 |  |

83,747 |  | 73,849 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 9) | 7,904 |  | 10,311 |  |

| Hire purchase contracts | 8,110 |  | 3,400 |  |

| Trade creditors | 42,242 |  | 52,905 |  |

| Amounts owed to group undertakings | 7,764 |  | - |  |

| Tax | 20,570 |  | 13,912 |  |

| Social security and other taxes | (4,860 | ) | 111 |  |

| VAT | 31,144 |  | 22,148 |  |

| Other creditors | (45 | ) | - |  |

| Directors' current accounts | 1,087 |  | 1,087 |  |

| Accrued expenses | 8,707 |  | 10,096 |  |

122,623 |  | 113,970 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans (see note 9) | - |  | 7,904 |  |

| Hire purchase contracts | 12,000 |  | 2,610 |  |

12,000 |  | 10,514 |  |

9. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 7,904 |  | 10,311 |  |

NICHOLSON ROBERTS COMPANY LIMITED (REGISTERED NUMBER: 01126355) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

9. | LOANS - continued

2025 | 2024 |

£ | £ |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | - |  | 7,904 |  |

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 24,715 |  | 22,438 |  |

| Deferred |

| tax |

£ |

| Balance at 1st October 2024 | 22,438 |  |

| Provided during year | 2,277 |  |

| Balance at 30th September 2025 | 24,715 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 2,100 | Ordinary | £1 | 2,100 |  | 2,100 |  |

12. | RELATED PARTY DISCLOSURES

| During the year the company paid dividends totalling £55,218 (2024 - £30,317) to its ultimate parent undertaking.

13. | ULTIMATE CONTROLLING PARTY

| The controlling party is G Roberts Penistone Limited.

| The ultimate controlling party is G J Roberts.