REGISTERED NUMBER: 04905804 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Roberts & Lyons Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M I Shenton

S J O'Neill

REGISTERED OFFICE:

Unit 59 Wymswold Industrial Park

Wymswold Lane

Burton-On-The-Wolds

Leicester

Leicestershire

LE12 5TY

REGISTERED NUMBER:

04905804 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

141,277

201,594

Investments

6

100

100

141,377

201,694

CURRENT ASSETS

Stocks

104,059

138,606

Debtors

7

452,496

442,826

Cash at bank and in hand

16,910

64,215

573,465

645,647

CREDITORS

Amounts falling due within one year

8

352,612

366,983

NET CURRENT ASSETS

220,853

278,664

TOTAL ASSETS LESS CURRENT LIABILITIES

362,230

480,358

CREDITORS

Amounts falling due after more than one year

9

(58,099

)

(8,333

)

PROVISIONS FOR LIABILITIES

(30,893

)

(45,790

)

NET ASSETS

273,238

426,235

CAPITAL AND RESERVES

Called up share capital

400

400

Retained earnings

272,838

425,835

SHAREHOLDERS' FUNDS

273,238

426,235

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 28 April 2026 and were signed on its behalf by:

S J O'Neill - Director

1.	STATUTORY INFORMATION

Roberts & Lyons 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.

Preparation of consolidated financial statements

The financial statements contain information about Roberts & Lyons Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Improvements to property

-

12.5% on reducing balance

Plant and machinery

-

10% on cost

Motor vehicles

-

15% on cost

Computer equipment

-

33% on cost

Investments in subsidiaries

Investment in subsidiary undertakings are recognised at cost less any provision for impairment.

Stocks

Stock is 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 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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.

Government grants

Government grants receivable in relation to expenditure is recognised when the expenditure is charged to the profit and loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 22 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

100,000

AMORTISATION

At 1 October 2024

and 30 September 2025

100,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

49,171

40,483

439,424

13,342

542,420

Additions

-

6,598

20,495

-

27,093

Disposals

-

-

(70,114

)

-

(70,114

)

At 30 September 2025

49,171

47,081

389,805

13,342

499,399

DEPRECIATION

At 1 October 2024

48,751

19,647

259,086

13,342

340,826

Charge for year

46

4,549

44,185

-

48,780

Eliminated on disposal

-

-

(31,484

)

-

(31,484

)

At 30 September 2025

48,797

24,196

271,787

13,342

358,122

NET BOOK VALUE

At 30 September 2025

374

22,885

118,018

-

141,277

At 30 September 2024

420

20,836

180,338

-

201,594

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 October 2024

and 30 September 2025

100

NET BOOK VALUE

At 30 September 2025

100

At 30 September 2024

100

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

432,174

414,013

Amounts owed by group undertakings

-

4,266

Other debtors

20,322

24,547

452,496

442,826

Other debtors includes prepayments and accrued income of £12,093 (2024 - £4,569).

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

59,139

10,000

Hire purchase contracts

6,166

14,424

Trade creditors

185,027

235,334

Taxation and social security

73,093

59,852

Other creditors

29,187

47,373

352,612

366,983

Other creditors includes accruals and deferred income of £4,530 (2024 - £4,400).

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

44,052

8,333

Hire purchase contracts

14,047

-

58,099

8,333

10.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Hire purchase contracts

20,213

14,424

Hire purchase liabilities are secured on the individual assets being so acquired.

11.	OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments, guarantees and contingencies that are not included in the balance sheet is £124,937 (2024 - £165,399).