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Company Registration No. 14354953 (England and Wales)
Robush Components Ltd Unaudited accounts for the year ended 30 September 2025
Robush Components Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Robush Components Ltd Company Information for the year ended 30 September 2025
Director
Matthew Cummings
Company Number
14354953 (England and Wales)
Registered Office
Gull Farm Grundisburgh Woodbridge Suffolk IP13 6RN England
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Robush Components Ltd Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
32,636
41,267
Current assets
Inventories
78,545
75,256
Debtors
5
105,466
80,619
Cash at bank and in hand
25,422
24,111
209,433
179,986
Creditors: amounts falling due within one year
6
(134,558)
(163,385)
Net current assets
74,875
16,601
Total assets less current liabilities
107,511
57,868
Provisions for liabilities
Deferred tax
(8,164)
(10,317)
Net assets
99,347
47,551
Capital and reserves
Profit and loss account
99,347
47,551
Shareholders' funds
99,347
47,551
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 June 2026 and were signed on its behalf by
Matthew Cummings Director Company Registration No. 14354953
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Robush Components Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Robush Components Ltd is a private company, limited by shares, registered in England and Wales, registration number 14354953. The registered office is Gull Farm, Grundisburgh, Woodbridge, Suffolk, IP13 6RN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20%
Motor vehicles
20% (COMMERCIAL VEHICLES) 50% (BICYCLES)
Fixtures & fittings
25%
Computer equipment
25%
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Robush Components Ltd Notes to the Accounts for the year ended 30 September 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 October 2024
7,073
32,680
11,834
13,386
64,973
Additions
23,652
4,217
873
249
28,991
Disposals
-
(25,650)
(374)
(2,495)
(28,519)
At 30 September 2025
30,725
11,247
12,333
11,140
65,445
Depreciation
At 1 October 2024
2,524
10,327
5,510
5,345
23,706
Charge for the year
5,640
9,071
3,177
3,409
21,297
On disposals
-
(10,260)
(187)
(1,747)
(12,194)
At 30 September 2025
8,164
9,138
8,500
7,007
32,809
Net book value
At 30 September 2025
22,561
2,109
3,833
4,133
32,636
At 30 September 2024
4,549
22,353
6,324
8,041
41,267
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
-
467
Trade debtors
105,466
72,064
Other debtors
-
8,088
105,466
80,619
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
9,075
-
Trade creditors
141,784
83,715
Taxes and social security
46,684
18,665
Other creditors
(22,436)
289
Loans from directors
(70,989)
-
Accruals
2,700
(1,350)
Deferred income
27,740
62,066
134,558
163,385
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Robush Components Ltd Notes to the Accounts for the year ended 30 September 2025
7
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Daniel Cummings
Amount debited during the year
3,818
69,960
7,866
65,912
Matthew Cummings
Amount debited during the year
4,269
12,480
11,674
5,075
8,087
82,440
19,540
70,987
At the balance sheet date, the amount outstanding in respect of directors' loan accounts was £18,477 owed by the directors to the company (2024: £29,455 owed by the company to the directors). The loans are unsecured, interest-free, and repayable on demand.
8
Transactions with related parties
During the year, the company made a loan to a related party, being a company under common control of the director and shareholder, M Cummings. At the balance sheet date, the balance outstanding due from the related party was £22,436. The loan is unsecured, interest-free, and is repayable on demand. No amounts have been written off or provided for in respect of this balance.
9
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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