BrightAccountsProduction v1.0.0 v1.0.0 2025-04-01 The company was not dormant during the period The company was trading for the entire period The principal activity is that of buying and selling of own real estate. 26 May 2026 2 2 SC771154 2026-03-31 SC771154 2025-03-31 SC771154 2024-03-31 SC771154 2025-04-01 2026-03-31 SC771154 2024-04-01 2025-03-31 SC771154 uk-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC771154 uk-curr:PoundSterling 2025-04-01 2026-03-31 SC771154 uk-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC771154 uk-bus:FullAccounts 2025-04-01 2026-03-31 SC771154 uk-bus:Director1 2025-04-01 2026-03-31 SC771154 uk-bus:Director2 2025-04-01 2026-03-31 SC771154 uk-bus:RegisteredOffice 2025-04-01 2026-03-31 SC771154 uk-bus:Agent1 2025-04-01 2026-03-31 SC771154 uk-bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SC771154 uk-core:ShareCapital 2026-03-31 SC771154 uk-core:ShareCapital 2025-03-31 SC771154 uk-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC771154 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC771154 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2026-03-31 SC771154 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-03-31 SC771154 uk-bus:FRS102 2025-04-01 2026-03-31 SC771154 uk-core:WithinOneYear 2026-03-31 SC771154 uk-core:WithinOneYear 2025-03-31 SC771154 uk-core:AfterOneYear 2026-03-31 SC771154 uk-core:AfterOneYear 2025-03-31 SC771154 uk-core:MoreThanFiveYears 2026-03-31 SC771154 uk-core:MoreThanFiveYears 2025-03-31 SC771154 2025-04-01 2026-03-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: SC771154

Robynson Investments Ltd

Unaudited Financial Statements

for the financial year ended 31 March 2026

Robynson Investments Ltd

DIRECTORS AND OTHER INFORMATION

Directors | Stephen Robinson
| Robyn Lauchlan
Company Registration Number | SC771154
Registered Office | 19 Merrick View
| Ayrshire
| KA3 5EU
| United Kingdom
Business Address | The Steading
| Easter Terryvale, Dunecht
| Westhill
| Aberdeen
| AB32 7BS
| United Kingdom
Accountants | Quarter
| Chartered Accountants
| St.Annes House
| Cathedral Quarter
| 15 Church Street
| Belfast
| BT1 1PG
Bankers | Monzo Bank Limited
| Broadwalk House
| 5 Appold Street
| London
| EC2A 2AG

Robynson Investments Ltd

CHARTERED ACCOUNTANTS REPORT

to the Board of Directors on the Compilation of the unaudited financial statements of Robynson Investments Ltd

for the financial year ended 31 March 2026

In accordance with our engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial year ended 31 March 2026 as set out on pages to which comprise the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the Board of Directors of Robynson Investments Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its Board of Directors, as a body, for our work or for this report.

We have carried out this engagement in accordance with guidance issued by Chartered Accountants and have complied with the relevant ethical guidance laid down by Chartered Accountants relating to members undertaking the compilation of financial statements.

You have acknowledged on the Statement of Financial Position for the year ended 31 March 2026 your duty to ensure that Robynson Investments Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Robynson Investments Ltd. You consider that Robynson Investments Ltd is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Robynson Investments Ltd. For this reason, we have not verified the adequacy, accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

__________________________________

QUARTER

Chartered Accountants

St.Annes House

Cathedral Quarter

15 Church Street

Belfast

BT1 1PG

26 May 2026

Robynson Investments Ltd

Company Registration Number: SC771154

STATEMENT OF FINANCIAL POSITION

as at 31 March 2026

|  |  | 2026 |  | 2025
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 5 | 75,929 |  | 149,764
|  |  | ───────── |  | ─────────
Current Assets

Cash and cash equivalents |  |  | 1,091 |  | 858
Payables: amounts falling due within one year |  | 6 | (50,516) |  | (57,516)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (49,425) |  | (56,658)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 26,504 |  | 93,106
Payables:

amounts falling due after more than one year |  | 7 | (47,959) |  | (99,715)
|  |  | ───────── |  | ─────────
Net Liabilities |  |  | (21,455) |  | (6,609)
|  |  | ═════════ |  | ═════════
Equity

Called up share capital |  |  | 2 |  | 2
Retained earnings |  |  | (21,457) |  | (6,611)
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | (21,455) |  | (6,609)
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 26 May 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Stephen Robinson |  |  |  |  |
Director |  |  |  |  |

Robynson Investments Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2026

1. | General Information
| Robynson Investments Ltd is a company limited by shares incorporated and registered in the Scotland. The registered number of the company is SC771154. The registered office of the company is 19 Merrick View, Ayrshire, KA3 5EU, United Kingdom. The principal activity is that of buying and selling of own real estate. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 March 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Revenue
| Revenue comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Investment properties
| Investment property is property held either to earn rental income, or for capital appreciation (including future re-development) or for both, but not for sale in the ordinary course of business. Investment property is initially measured at cost, which includes the purchase cost and any directly attributable expenditure. Investment property is subsequently valued at its fair value at each reporting date. The difference between the fair value of an investment property at the reporting date and its carrying value prior to the valuation is recognised in the Income Statement as a fair value gain or loss. Any gain or loss on disposal of an investment property (calculated as the difference between the net proceeds from disposal and the carrying amount of the item) is recognised in the Income Statement.
| Borrowing costs
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
| Trade and other payables
| Trade and other payables are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Going concern
| The Statement of Financial position shows a deficiency of assets of £21,455 as at 31st March 2026.The company remains reliant upon the support of the directors.

4. | Employees
| The average monthly number of employees, including directors, during the financial year was 2, (2025 - 2).
|  | 2026 | 2025
|  | Number | Number
| . | 2 | 2
|  | ═════════ | ═════════

5. | Property, plant and equipment
|  | Investment | Total
|  | properties |
|  | £ | £
| Cost
| At 1 April 2025 | 149,764 | 149,764
| Disposals | (73,835) | (73,835)
|  | ───────── | ─────────
| At 31 March 2026 | 75,929 | 75,929
|  | ───────── | ─────────
| Depreciation
| At 1 April 2025 | - | -
|  | ───────── | ─────────
| At 31 March 2026 | - | -
|  | ───────── | ─────────
| Carrying amount
| At 31 March 2026 | 75,929 | 75,929
|  | ═════════ | ═════════
| At 31 March 2025 | 149,764 | 149,764
|  | ═════════ | ═════════

6. | Payables | 2026 | 2025
| Amounts falling due within one year | £ | £
| Directors' current accounts | 49,266 | 56,266
| Accruals | 1,250 | 1,250
|  | ───────── | ─────────
|  | 50,516 | 57,516
|  | ═════════ | ═════════

7. | Payables | 2026 | 2025
| Amounts falling due after more than one year | £ | £
| Bank loan | 47,959 | 99,715
|  | ═════════ | ═════════
| Loans
| Repayable in five years or more | 47,959 | 99,715
|  | ═════════ | ═════════

8. | Details of creditors
| Security given in respect of creditors
| Charge Code SC77 1154 0001 Robynson Investments Ltd granted a fixed charge and negative pledge on 18th March 2024 to Aldermore Bank PLC for property 17 Greenfields Road, Bishop Auckland, DL14 9TE.

9. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 March 2026.

10. | Events After the End of the Reporting Period
| There have been no significant events affecting the company since the financial year-end.