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Registration number: 00645431

H.L. Robinson (Holdings) Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 September 2025

H.L. Robinson (Holdings) Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 10

H.L. Robinson (Holdings) Limited

Company Information

Director | Mr K J Robinson

Company secretary | Mrs J E Robinson

Registered office | St Ethelbert House Ryelands Street Hereford Herefordshire England HR4 0LA

Accountants | Young & Co (Hereford) Limited Chartered AccountantsSt Ethelbert House Ryelands Street Hereford Herefordshire HR4 0LA

H.L. Robinson (Holdings) Limited

(Registration number: 00645431)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 139 | 200
Investment property | 5 | 1,379,074 | 1,379,074
|  | 1,379,213 | 1,379,274
Current assets |  |  |
Debtors | 6 | 2,257 | 1,463
Cash at bank and in hand |  | 1,038,678 | 965,358
|  | 1,040,935 | 966,821
Creditors: Amounts falling due within one year | 7 | (37,015) | (38,204)
Net current assets |  | 1,003,920 | 928,617
Total assets less current liabilities |  | 2,383,133 | 2,307,891
Provisions for liabilities |  | (95,781) | (95,796)
Net assets |  | 2,287,352 | 2,212,095
Capital and reserves |  |  |
Called up share capital | 8 | 9,005 | 9,005
Revaluation reserve |  | 606,769 | 606,769
Retained earnings |  | 1,671,578 | 1,596,321
Shareholders' funds |  | 2,287,352 | 2,212,095

For the financial 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.

Director's responsibilities:

H.L. Robinson (Holdings) Limited

(Registration number: 00645431)
Balance Sheet as at 30 September 2025
(continued)

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 3 June 2026

......................................... Mr K J Robinson Director

H.L. Robinson (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
St Ethelbert House
Ryelands Street
Hereford
Herefordshire
HR4 0LA
England

The principal place of business is:
1 Bodenham Road
Hereford
Herefordshire
HR1 2TN
England

These financial statements were authorised for issue by the director on 3 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

H.L. Robinson (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025
(continued)

2 | Accounting policies (continued)

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

H.L. Robinson (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025
(continued)

2 | Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 15% of written down value per annum

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

H.L. Robinson (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025
(continued)

2 | Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

H.L. Robinson (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025
(continued)

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 October 2024 | 3,548 | 3,548
At 30 September 2025 | 3,548 | 3,548
Depreciation
At 1 October 2024 | 3,348 | 3,348
Charge for the year | 61 | 61
At 30 September 2025 | 3,409 | 3,409
Carrying amount
At 30 September 2025 | 139 | 139
At 30 September 2024 | 200 | 200

5 | Investment properties

| 2025 £
At 1 October | 1,379,074
At 30 September | 1,379,074

H.L. Robinson (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025
(continued)

5 | Investment properties (continued)

The fair value of investment property is determined by the director using a multiple of current annual rental value. The multiple is based on the age and condition of the property and on its use.

There has been no valuation of investment property by an independent valuer.

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 750 | -
Prepayments | 1,507 | 1,374
Other debtors | - | 89
| 2,257 | 1,463

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | - | 3,078
Taxation and social security | 34,714 | 33,316
Accruals and deferred income | 1,647 | 1,571
Other creditors | 654 | 239
| 37,015 | 38,204

H.L. Robinson (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025
(continued)

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 9,005 | 9,005 | 9,005 | 9,005