Martin Robey Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01980734 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

MARTIN ROBEY HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M E Robey

SECRETARY:

B Robey

REGISTERED OFFICE:

Pool Road

Camp Hill Industrial Estate

Nuneaton

Warwickshire

CV10 9AE

REGISTERED NUMBER:

01980734 (England and Wales)

ACCOUNTANTS:

Philip Barnes & Co Limited

Chartered Accountants

The Old Council Chambers

Halford Street

Tamworth

Staffordshire

B79 7RB

FIXED ASSETS

Tangible assets

4

1,557,223

1,634,881

Investments

5

2,100

1,559,323

1,636,981

CURRENT ASSETS

Debtors

6

129,296

90,306

Cash at bank

12,744

15,895

142,040

106,201

CREDITORS

Amounts falling due within one year

7

454,829

538,413

NET CURRENT LIABILITIES

(312,789

)

(432,212

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,246,534

1,204,769

PROVISIONS FOR LIABILITIES

20,000

-

NET ASSETS

1,226,534

1,204,769

CAPITAL AND RESERVES

Called up share capital

8

3,000

Retained earnings

1,223,534

1,201,769

SHAREHOLDERS' FUNDS

1,226,534

1,204,769

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 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 and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 May 2026 and were signed by:

M E Robey - Director

1.	STATUTORY INFORMATION

Martin Robey Holdings 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.

The significant accounting policies applied in the preparation of the financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

Preparation of consolidated financial statements

The financial statements contain information about Martin Robey Holdings 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.

Tangible fixed assets

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

Freehold property

-

2% on cost

Plant and machinery

-

15% reducing balance

Motor vehicles

-

25% reducing balance

Investments in subsidiaries

Investments in subsidiaries are valued at cost less impairment.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

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.

3.

EMPLOYEES

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

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

COST

At 1 October 2024

1,617,047

167,495

50,000

1,834,542

Disposals

-

(50,000

)

(50,000

)

At 30 September 2025

1,617,047

167,495

-

1,784,542

DEPRECIATION

At 1 October 2024

154,572

28,683

16,406

199,661

Charge for year

23,242

20,822

6,299

50,363

Eliminated on disposal

-

(22,705

)

(22,705

)

At 30 September 2025

177,814

49,505

-

227,319

NET BOOK VALUE

At 30 September 2025

1,439,233

117,990

-

1,557,223

At 30 September 2024

1,462,475

138,812

33,594

1,634,881

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 October 2024

and 30 September 2025

2,100

NET BOOK VALUE

At 30 September 2025

2,100

At 30 September 2024

2,100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

20,000

-

Amounts owed by group undertakings

73,640

39,400

Other debtors

35,656

50,906

129,296

90,306

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

4,953

4,358

Amounts owed to group undertakings

447,654

517,352

Taxation and social security

322

15,328

Other creditors

1,900

1,375

454,829

538,413

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

600

Ordinary 'A'

£1

600

Ordinary 'B'

£1

600

Ordinary 'C'

£1

600

Ordinary 'D'

£1

600

300

Ordinary 'E'

£1

300

Ordinary 'F'

£1

300

3,000