Roberts-Davies Limited - Filleted accounts

Registered number

07348942

Roberts-Davies Limited

Filleted Accounts

31 August 2025

Roberts-Davies Limited
Registered number:		07348942
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	4		-			-
Tangible assets	5		17,602			6,939
Investments	6		-			-
			17,602			6,939

Current assets
Stocks		-			-
Debtors	7	51			51
Investments held as current assets	8	-			-
Cash at bank and in hand		99,094			93,156
		99,145			93,207

Creditors: amounts falling due within one year	9	(27,786)			(27,629)

Net current assets			71,359			65,578

Total assets less current liabilities			88,961			72,517

Creditors: amounts falling due after more than one year	10		-			-

Provisions for liabilities			-			-


Net assets			88,961			72,517

Capital and reserves
Called up share capital			100			100
Share premium			-			-
Revaluation reserve	12		-			-
Profit and loss account			88,861			72,417

Shareholders' funds			88,961			72,517

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J Roberts-Davies
Director
Approved by the board on 28 May 2026

Roberts-Davies Limited
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years


	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.



2	Exceptional items					2025		2024
£							£




						-		-


3	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		2


4	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 September 2024							-
	Additions							-
	Disposals							-
	At 31 August 2025							-

	Amortisation
	At 1 September 2024							-
	Provided during the year							-
	On disposals							-
	At 31 August 2025							-

	Net book value
	At 31 August 2025							-
	At 31 August 2024							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


5	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 September 2024	-		2,313		34,695		37,008
	Additions	-		6,279		14,154		20,433
	Surplus on revaluation	-		-		-		-
	Disposals	-		-		-		-
	At 31 August 2025	-		8,592		48,849		57,441

	Depreciation
	At 1 September 2024	-		2,313		27,756		30,069
	Charge for the year	-		-		9,770		9,770
	Surplus on revaluation	-		-		-		-
	On disposals	-		-		-		-
	At 31 August 2025	-		2,313		37,526		39,839

	Net book value
	At 31 August 2025	-		6,279		11,323		17,602
	At 31 August 2024	-		-		6,939		6,939


	Freehold land and buildings:					2025		2024
£							£
	Historical cost					-		-
	Cumulative depreciation based on historical cost					-		-
						-		-
	[For revalued assets, state the years in which the assets were valued and their values. For assets revalued during the reporting period, state the names of the persons who revalued them or particulars of their qualifications for doing so and the bases of valuation used by them.]


6	Investments
Investments in
subsidiary					Other
undertakings					investments		Total
£					£		£
	Cost
	At 1 September 2024			-		-		-
	Additions			-		-		-
	Revaluation			-		-		-
	Disposals			-		-		-

	At 31 August 2025			-		-		-

	Historical cost
	At 1 September 2024			-		-
	At 31 August 2025			-		-

	[For revalued investments, see FRS 102 paragraphs 1AC.15, 1AC.22 and 1AC.23 for disclosures]


7	Debtors					2025		2024
£							£

	Trade debtors					-		-
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					-		-
	Deferred tax asset					-		-
	Other debtors					51		51
						51		51

	Amounts due after more than one year included above					-		-


8	Investments held as current assets					2025		2024
£							£
	Fair value
	Listed investments					-		-
	Unlisted investments					-		-
						-		-

	Increase/(decrease) in fair value included in the profit and loss account for the financial year
	Listed investments					-		-
	Unlisted investments					-		-
						-		-

	[For revalued investments, see FRS 102 paragraphs 1AC.22 and 1AC.23 for disclosures]


9	Creditors: amounts falling due within one year					2025		2024
£							£

	Non-equity preference shares					-		-
	Bank loans and overdrafts					-		-
	Obligations under finance lease and hire purchase contracts					-		-
	Trade creditors					-		-
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					-		-
	Taxation and social security costs					7,481		7,324
	Other creditors					20,305		20,305
						27,786		27,629


10	Creditors: amounts falling due after one year					2025		2024
£							£

	Non-equity preference shares					-		-
	Bank loans					-		-
	Obligations under finance lease and hire purchase contracts					-		-
	Trade creditors					-		-
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					-		-
	Other creditors					-		-
						-		-


11	Loans					2025		2024
£							£
	Creditors include:
	Amounts payable otherwise than by instalment falling due for payment after more than five years					-		-
	Instalments falling due for payment after more than five years					-		-
						-		-


	Secured bank loans					-		-

	[Give an indication of the nature and form of the security for the bank loans]


12	Revaluation reserve					2025		2024
£							£

	At 1 September 2024					-		-
	Gain on revaluation of land and buildings					-		-
	Deferred taxation arising on the revaluation of land and buildings					-		-

	At 31 August 2025					-		-