REGISTERED NUMBER: 09828624 (England and Wales)

ROBINSONS WAREHOUSE & DISTRIBUTION

SERVICES LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

392,228

429,791

CURRENT ASSETS

Debtors

5

138,190

181,453

Prepayments and accrued income

44,894

82,465

Cash at bank

67

1,826

183,151

265,744

CREDITORS

Amounts falling due within one year

6

529,302

554,147

NET CURRENT LIABILITIES

(346,151

)

(288,403

)

TOTAL ASSETS LESS CURRENT LIABILITIES

46,077

141,388

CREDITORS

Amounts falling due after more than one year

7

(38,207

)

(89,774

)

PROVISIONS FOR LIABILITIES

(52,995

)

(4,223

)

ACCRUALS AND DEFERRED INCOME

(23,162

)

(21,154

)

NET (LIABILITIES)/ASSETS

(68,287

)

26,237

CAPITAL AND RESERVES

Called up share capital

9

100

100

Revaluation reserve

10

11,389

12,668

Retained earnings

(79,776

)

13,469

SHAREHOLDERS' FUNDS

(68,287

)

26,237

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 Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 5 May 2026 and were signed on its behalf by:

Mrs L Robinson - Director

J Robinson - Director

1.	STATUTORY INFORMATION

Robinsons Warehouse & Distribution Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

09828624

Registered office:

3 Earlstrees Road

Earlstrees Industrial Estate

Corby

Northamptonshire

NN17 4AZ

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents amounts (excluding value added tax) derived from the provision of goods and services to customers during the year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Leasehold property costs

-

10% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on cost and 20% on reducing balance

Motor vehicles

-

25% on reducing balance

Heavy haulage vehicles

-

10% on reducing balance

The directors review depreciation rates and residual values including revaluations of the heavy haulage on an annual basis. Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Debtors and creditors

Debtors receivable / creditors payable within one year are measured at transaction price (less any impairment losses on debtors for bad and doubtful debts). Loans and other financial assets / liabilities are initially measured at transaction price and subsequently measured at amortised cost determined using the effective interest method (less any impairment losses on debtors) for bad and doubtful debts.

Any losses arising from impairment are recognised in the profit and loss account.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Going concern

The company has net current liabilities of £346,151 (2024 - £288,403). This is the result of group loans payable of £385,382 (2024 - £293,156). The company is dependent on these group loans to fund its working capital. Assurances have been given that group support will continue for the foreseeable future.

The financial statements have been prepared on a going concern basis as the directors have a reasonable expectation that the group has adequate resources for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Leasehold

Fixtures

property

Plant and

and

costs

machinery

fittings

£

£

£

COST OR VALUATION

At 1 October 2024

13,630

66,154

11,925

Additions

-

23,440

-

Disposals

-

(6,450

)

-

Revaluations

-

-

-

At 30 September 2025

13,630

83,144

11,925

DEPRECIATION

At 1 October 2024

9,527

37,085

8,280

Charge for year

1,363

9,747

734

Eliminated on disposal

-

(2,325

)

-

Revaluation adjustments

-

-

-

At 30 September 2025

10,890

44,507

9,014

NET BOOK VALUE

At 30 September 2025

2,740

38,637

2,911

At 30 September 2024

4,103

29,069

3,645

Heavy

Motor

haulage

vehicles

vehicles

Totals

£

£

£

COST OR VALUATION

At 1 October 2024

180,105

314,250

586,064

Additions

36,110

-

59,550

Disposals

(6,250

)

-

(12,700

)

Revaluations

-

(42,950

)

(42,950

)

At 30 September 2025

209,965

271,300

589,964

DEPRECIATION

At 1 October 2024

101,381

-

156,273

Charge for year

20,110

53,591

85,545

Eliminated on disposal

(1,466

)

-

(3,791

)

Revaluation adjustments

-

(40,291

)

(40,291

)

At 30 September 2025

120,025

13,300

197,736

NET BOOK VALUE

At 30 September 2025

89,940

258,000

392,228

At 30 September 2024

78,724

314,250

429,791

Cost or valuation at 30 September 2025 is represented by:

Leasehold

Fixtures

property

Plant and

and

costs

machinery

fittings

£

£

£

Cost

13,630

83,144

11,925

13,630

83,144

11,925

Heavy

Motor

haulage

vehicles

vehicles

Totals

£

£

£

Valuation in 2024

-

(295,883

)

(295,883

)

Valuation in 2025

-

(42,950

)

(42,950

)

Cost

209,965

610,133

928,797

209,965

271,300

589,964

Heavy haulage vehicles were valued on an open market basis on 30 September 2025 by Mr B Robinson.

The net book value of tangible fixed assets includes £ 163,000 (2024 - £ 216,750 ) in respect of assets held under hire purchase contracts and finance leases.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

135,190

178,453

Other debtors

3,000

3,000

138,190

181,453

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts and finance leases

51,567

95,758

Trade creditors

32,459

93,627

Amounts owed to group undertakings

385,382

293,156

Other creditors

59,894

71,606

529,302

554,147

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts and finance leases

38,207

89,774

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts and finance leases

89,774

185,532

Factoring advances

49,939

63,348

139,713

248,880

Hire purchase contracts and finance leases are secured against the assets to which they relate. Factoring advances are included within other creditors on the balance sheet and are secured against all of the assets of the company by the way of a fixed and floating charge.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Revaluation

reserve

£

At 1 October 2024

12,668

Revaluation

(1,705

)

Deferred tax

426

At 30 September 2025

11,389

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Kim Leslie Parry FCCA (Senior Statutory Auditor)

for and on behalf of CFW Accountants LLP

12.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of Robinsons Logistics Group Limited.

The ultimate parent company is Robinsons Logistics Group Limited. The ultimate parent company's registered office is 3 Earlstrees Road, Earlstrees Industrial Estate, Corby, Northamptonshire, England, NN17 4AZ.

The ultimate controlling party is Mr B Robinson.