Company registration number 01562656 (England and Wales)
Robex Industrial Products Limited
Unaudited Financial Statements
For the year ended 31 August 2025
PAGES FOR FILING WITH REGISTRAR
Robex Industrial Products Limited
Contents
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
Robex Industrial Products Limited
Balance Sheet
As at 31 August 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
79,622
87,226
Investments
4
2,500
2,500
82,122
89,726
Current assets
Stocks
58,681
56,061
Debtors
5
237,448
204,891
Cash at bank and in hand
314,441
589,139
610,570
850,091
Creditors: amounts falling due within one year
6
(262,949)
(520,657)
Net current assets
347,621
329,434
Total assets less current liabilities
429,743
419,160
Creditors: amounts falling due after more than one year
7
(20,211)
(28,422)
Net assets
409,532
390,738
Capital and reserves
Called up share capital
10,000
10,000
Profit and loss reserves
399,532
380,738
Total equity
409,532
390,738
Robex Industrial Products Limited
Balance Sheet (Continued)
As at 31 August 2025
31 August 2025
- 2 -

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 directors acknowledge their 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 directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 10 April 2026 and are signed on its behalf by:
Mr P J Robinson
Mr A M Chamberlain
Director
Director
Company registration number 01562656 (England and Wales)
Robex Industrial Products Limited
Notes to the Financial Statements
For the year ended 31 August 2025
- 3 -
1
Accounting policies
Company information

Robex Industrial Products 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 goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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:

Plant and equipment
10% straight line
Fixtures and fittings
5% straight line
Computers
10% straight line
Motor vehicles
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
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.

Robex Industrial Products Limited
Notes to the Financial Statements (Continued)
For the year ended 31 August 2025
1
Accounting policies
(Continued)
- 4 -
1.5
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.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.7
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.

1.8
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.

1.9
Retirement benefits

Payments to defined contribution plans are recognised as an expense in the period in which the related service is provided.

Robex Industrial Products Limited
Notes to the Financial Statements (Continued)
For the year ended 31 August 2025
1
Accounting policies
(Continued)
- 5 -
1.10
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

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

2025
2024
Number
Number
Total
23
24
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 September 2024
5,101
67,168
181,241
149,114
402,624
Additions
-
0
-
0
-
0
34,362
34,362
Disposals
-
0
-
0
-
0
(32,749)
(32,749)
At 31 August 2025
5,101
67,168
181,241
150,727
404,237
Depreciation and impairment
At 1 September 2024
3,807
64,621
169,666
77,304
315,398
Depreciation charged in the year
205
247
2,328
24,144
26,924
Eliminated in respect of disposals
-
0
-
0
-
0
(17,707)
(17,707)
At 31 August 2025
4,012
64,868
171,994
83,741
324,615
Carrying amount
At 31 August 2025
1,089
2,300
9,247
66,986
79,622
At 31 August 2024
1,294
2,547
11,575
71,810
87,226
Robex Industrial Products Limited
Notes to the Financial Statements (Continued)
For the year ended 31 August 2025
- 6 -
4
Fixed asset investments
2025
2024
£
£
Other investments other than loans
2,500
2,500
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
198,151
174,269
Other debtors
9,525
3,433
Prepayments and accrued income
29,772
27,189
237,448
204,891
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
102,279
114,085
Amounts owed to group undertakings
-
0
26,214
Taxation and social security
89,574
99,574
Other creditors
71,096
280,784
262,949
520,657
7
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Obligations under finance leases
20,211
28,422

In all cases finance leases and hire purchase contracts are secured on the assets concerned.

8
Related party transactions
Transactions with related parties

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

Robex Industrial Products Limited
Notes to the Financial Statements (Continued)
For the year ended 31 August 2025
8
Related party transactions
(Continued)
- 7 -
Sales
Sales
2025
2024
£
£
Entities under common control
46,275
72,779
Other income
Adminstration costs
2025
2024
2025
2024
£
£
£
£
Entities under common control
222,954
157,388
56,000
56,000
2025
2024
Amounts due to related parties
£
£
Entities under common control
6,530
6,530
2025
2024
Amounts due from related parties
£
£
Entities under common control
68,869
8,486
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