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COMPANY REGISTRATION NUMBER: 00082654

Robbins Limited

Filleted Financial Statements

31 December 2025

Robbins Limited

Financial Statements

Year ended 31st December 2025

Contents | Pages

Statement of financial position | 1 to 2

Notes to the financial statements | 3 to 7

Robbins Limited

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 981,593 | 504,545

Current assets

Stocks | 833,172 | 718,592
Debtors | 6 | 228,957 | 235,767
Cash at bank and in hand | 41,163 | 85,464
| ------------ | ------------
| 1,103,292 | 1,039,823

Creditors: amounts falling due within one year | 7 | 469,750 | 527,903
| ------------ | ------------
Net current assets | 633,542 | 511,920
| ------------ | ------------
Total assets less current liabilities | 1,615,135 | 1,016,465

Creditors: amounts falling due after more than one year | 8 | 543,333 | –

Provisions

Taxation including deferred tax | 198,811 | 121,580
| ------------ | ------------
Net assets | 872,991 | 894,885
| ------------ | ------------

Capital and reserves

Called up share capital | 60 | 60
Share premium account | 3,416 | 3,416
Capital redemption reserve | 9,756 | 9,756
Profit and loss account | 859,759 | 881,653
| --------- | ---------
Shareholders funds | 872,991 | 894,885
| --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

Robbins Limited

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 27 March 2026 , and are signed on behalf of the board by:

Mr B Bagnall
Director

Company registration number: 00082654

Robbins Limited

Notes to the Financial Statements

Year ended 31st December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 8-18 Brookgate, Ashton Vale, Bristol, BS3 2UN.
2. Statement of compliance
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'.
3. Accounting policies
Basis of preparation
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.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
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. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 10% or 20% straight line
| Fixtures and fittings | - | 25% straight line
| Motor vehicles | - | 20% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Defined contribution plans
The company operates two defined contribution pension schemes for employees. The assets of the schemes are held separately from those of the company. The annual contributions payable are charged to the profit and loss account.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 26 (2024: 28 ).
5. Tangible assets

| Plant and machinery | Fixtures and fittings | Motor vehicles | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1st January 2025 | 1,188,172 | 284,397 | 234,893 | 1,707,462
Additions | 592,071 | – | – | 592,071
Disposals | ( 41,000) | – | ( 34,120) | ( 75,120)
| ------------ | --------- | --------- | ------------
At 31st December 2025 | 1,739,243 | 284,397 | 200,773 | 2,224,413
| ------------ | --------- | --------- | ------------
Depreciation |  |  |  |
At 1st January 2025 | 714,810 | 284,397 | 203,710 | 1,202,917
Charge for the year | 89,496 | – | 25,527 | 115,023
Disposals | ( 41,000) | – | ( 34,120) | ( 75,120)
| ------------ | --------- | --------- | ------------
At 31st December 2025 | 763,306 | 284,397 | 195,117 | 1,242,820
| ------------ | --------- | --------- | ------------
Carrying amount |  |  |  |
At 31st December 2025 | 975,937 | – | 5,656 | 981,593
| ------------ | --------- | --------- | ------------
At 31st December 2024 | 473,362 | – | 31,183 | 504,545
| ------------ | --------- | --------- | ------------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 137,939 | 186,428
Other debtors | 91,018 | 49,339
| --------- | ---------
| 228,957 | 235,767
| --------- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 312,623 | 291,770
Corporation tax | – | 43,510
Social security and other taxes | 24,165 | 102,193
Other creditors | 132,962 | 90,430
| --------- | ---------
| 469,750 | 527,903
| --------- | ---------

The company has given security for some of the creditors that fall due within one year. The hire purchase creditor of £57,143 (2024 - £44,516) is secured on the assets purchased.
8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Other creditors | 543,333 | –
| --------- | ----

The company has given security for some of the creditors that fall due after more than one year.
The hire purchase creditor of £333,333 (2024 - £nil) is secured on the assets purchased.
9. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 194,694 | 193,707
Later than 1 year and not later than 5 years | 738,803 | 15,635
| --------- | ---------
| 933,497 | 209,342
| --------- | ---------

10. Summary audit opinion
The auditor's report dated 31 March 2026 was unqualified .
The senior statutory auditor was Richard Jay , for and on behalf of Jay & Jay Partnership Limited .