REGISTERED NUMBER: 11496026 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

Robertson Restoration Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A Tait

REGISTERED OFFICE:

Sherwood House

41 Queens Road

Farnborough

Hants

GU14 6JP

REGISTERED NUMBER:

11496026 (England and Wales)

ACCOUNTANTS:

Jones & Co

Sherwood House

41 Queens Road

Farnborough

Hants

GU14 6JP

FIXED ASSETS

Tangible assets

4

192,964

198,622

CURRENT ASSETS

Debtors

5

239,527

219,455

Cash at bank

88,020

171,055

327,547

390,510

CREDITORS

Amounts falling due within one year

6

95,168

118,616

NET CURRENT ASSETS

232,379

271,894

TOTAL ASSETS LESS CURRENT LIABILITIES

425,343

470,516

CREDITORS

Amounts falling due after more than one year

7

(12,868

)

(22,915

)

PROVISIONS FOR LIABILITIES

(45,390

)

(44,042

)

NET ASSETS

367,085

403,559

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

367,065

403,539

367,085

403,559

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 May 2026 and were signed by:

A Tait - Director

1.	STATUTORY INFORMATION

Robertson Restoration Ltd 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.

Turnover

Turnover represents the sale of services net of value added tax and is recognised when claims are accepted by insurers.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

20% on reducing balance

Taxation

Taxation for the period comprises current tax, 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 timing differences which have originated and not been reversed at the balance sheet date.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 September 2024

36,162

248,688

2,635

Additions

-

30,541

-

At 31 August 2025

36,162

279,229

2,635

DEPRECIATION

At 1 September 2024

13,707

116,165

605

Charge for year

4,491

32,613

406

At 31 August 2025

18,198

148,778

1,011

NET BOOK VALUE

At 31 August 2025

17,964

130,451

1,624

At 31 August 2024

22,455

132,523

2,030

Motor

Office

vehicles

equipment

Totals

£

£

£

COST

At 1 September 2024

90,121

2,639

380,245

Additions

14,440

1,018

45,999

At 31 August 2025

104,561

3,657

426,244

DEPRECIATION

At 1 September 2024

49,900

1,246

181,623

Charge for year

13,665

482

51,657

At 31 August 2025

63,565

1,728

233,280

NET BOOK VALUE

At 31 August 2025

40,996

1,929

192,964

At 31 August 2024

40,221

1,393

198,622

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 September 2024

57,381

Transfer to ownership

(26,940

)

At 31 August 2025

30,441

DEPRECIATION

At 1 September 2024

15,294

Charge for year

5,708

Transfer to ownership

(7,684

)

At 31 August 2025

13,318

NET BOOK VALUE

At 31 August 2025

17,123

At 31 August 2024

42,087

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

80,030

88,865

Other debtors

159,497

130,590

239,527

219,455

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

3,334

4,000

Hire purchase contracts

6,713

16,388

Trade creditors

11,417

2,433

Taxation and social security

49,970

59,496

Other creditors

23,734

36,299

95,168

118,616

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

-

3,334

Hire purchase contracts

12,868

19,581

12,868

22,915

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

A Tait

Balance outstanding at start of year

51,423

57,405

Amounts advanced

176,012

184,018

Amounts repaid

(160,000

)

(190,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

67,435

51,423