Company registration number 01828573 (England and Wales)
Robex Limited
Unaudited Financial Statements
For the year ended 31 August 2025
PAGES FOR FILING WITH REGISTRAR
Robex Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 5
Robex Limited
Balance Sheet
As at 31 August 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
610,163
617,020
Current assets
Debtors
4
46,101
35,957
Cash at bank and in hand
54,259
63,288
100,360
99,245
Creditors: amounts falling due within one year
5
(21,935)
(63,667)
Net current assets
78,425
35,578
Net assets
688,588
652,598
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
688,586
652,596
Total equity
688,588
652,598

For the financial year ended 31 August 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 10 April 2026
Mr P J Robinson
Director
Company registration number 01828573 (England and Wales)
Robex Limited
Notes to the Financial Statements
For the year ended 31 August 2025
- 2 -
1
Accounting policies
Company information

Robex Limited is a private company limited by shares incorporated in England and Wales. The registered office is Pendragon House, 65 London Road, St Albans, Hertfordshire, AL1 1LJ.

1.1
Basis of preparation

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 are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

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

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% straight line
Equipment
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Robex Limited
Notes to the Financial Statements (Continued)
For the year ended 31 August 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 and Section 12 of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price 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 fair 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, which include trade and other payables and bank loans, are initially measured at transaction price and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present fair value of the future receipts discounted at a market rate of interest.

1.6
Taxation

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.

Current tax

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

1.7
Leases
As lessor

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Employees

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

2025
2024
Number
Number
Total
0
0
Robex Limited
Notes to the Financial Statements (Continued)
For the year ended 31 August 2025
- 4 -
3
Tangible fixed assets
Freehold land and buildings
Equipment
Total
£
£
£
Cost
At 1 September 2024
694,909
799
695,708
Disposals
-
0
(799)
(799)
At 31 August 2025
694,909
-
0
694,909
Depreciation and impairment
At 1 September 2024
77,892
796
78,688
Depreciation charged in the year
6,854
-
0
6,854
Eliminated in respect of disposals
-
0
(796)
(796)
At 31 August 2025
84,746
-
0
84,746
Carrying amount
At 31 August 2025
610,163
-
0
610,163
At 31 August 2024
617,017
3
617,020
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
13,200
-
0
Other debtors
32,901
35,957
46,101
35,957
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
690
989
Taxation and social security
18,586
19,089
Other creditors
2,659
43,589
21,935
63,667
6
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

Robex Limited
Notes to the Financial Statements (Continued)
For the year ended 31 August 2025
6
Related party transactions
(Continued)
- 5 -
Management fee
Rent
2025
2024
2025
2024
£
£
£
£
Entities under common control
51,250
51,000
26,000
26,000
2025
2024
Amounts due from related parties
£
£
Entities under common control
24,730
13,375
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