Company registration number 10845754 (England and Wales)
ROBERT ANTHONY FLEMING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
ROBERT ANTHONY FLEMING LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
ROBERT ANTHONY FLEMING LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Investments
4
806,307
806,307
Current assets
Cash at bank and in hand
654,070
446,366
Creditors: amounts falling due within one year
5
(3,415)
(1,144)
Net current assets
650,655
445,222
Net assets
1,456,962
1,251,529
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
1,456,862
1,251,429
Total equity
1,456,962
1,251,529

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 23 April 2026
Mr R A Fleming
Director
Company registration number 10845754 (England and Wales)
ROBERT ANTHONY FLEMING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
1
Accounting policies
Company information

Robert Anthony Fleming Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2 Western Street, Barnsley, South Yorkshire, S70 2BP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

ROBERT ANTHONY FLEMING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 3 -
1.4
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

ROBERT ANTHONY FLEMING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 4 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
806,307
806,307
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
0
100
Taxation and social security
2,347
-
0
Other creditors
1,068
1,044
3,415
1,144
6
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
100 Ordinary shares of £1 each
100
100
2025-07-31 2024-08-01 false false false 23 April 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr R A Fleming 10845754 2024-08-01 2025-07-31 10845754 2025-07-31 10845754 2024-07-31 10845754 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 10845754 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 10845754 core:CurrentFinancialInstruments 2025-07-31 10845754 core:CurrentFinancialInstruments 2024-07-31 10845754 core:ShareCapital 2025-07-31 10845754 core:ShareCapital 2024-07-31 10845754 core:RetainedEarningsAccumulatedLosses 2025-07-31 10845754 core:RetainedEarningsAccumulatedLosses 2024-07-31 10845754 core:ShareCapitalOrdinaryShareClass1 2025-07-31 10845754 core:ShareCapitalOrdinaryShareClass1 2024-07-31 10845754 bus:Director1 2024-08-01 2025-07-31 10845754 2023-08-01 2024-07-31 10845754 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10845754 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 10845754 bus:FRS102 2024-08-01 2025-07-31 10845754 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 10845754 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP