D B Roberts & Partners Limited

Registered Number: 05306981 D B Roberts & Partners Limited
Balance Sheet
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	43,063	50,243
Tangible fixed assets	4	19,438	25,177
Investments	5	-	5
		62,501	75,425
Current assets
Stocks	6	1,341,190	1,361,070
Debtors	7	51,123	38,211
Cash at bank and in hand		137,862	92,830
		1,530,175	1,492,111
Creditors: amount falling due within one year	8	(259,646)	(258,128)
Net current assets		1,270,529	1,233,983

Total assets less current liabilities		1,333,030	1,309,408
Creditors: amount falling due after more than one year	9	(849,249)	(1,077,697)
Net assets		483,781	231,711

Capital and reserves
Called up share capital	10	8,148	8,148
Share Premium Account	11	647,278	647,278
Capital Redemption Reserve	12	1,852	1,852
Profit and loss account		(173,497)	(425,567)
Shareholders' funds		483,781	231,711

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 05 June 2026 and were signed on its behalf by:

-------------------------------
Mr W R Brookes
Director

D B Roberts & Partners Limited
Notes to the Financial Statements
For the year ended 31 December 2025

General Information

D B Roberts & Partners Limited is a private company, limited by shares, registered in England and Wales, registration number 05306981, registration address 6a The Professional Quarter , Shrewsbury Business Park, Shrewsbury, Shropshire, SY2 6LG.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	10% Straight Line
Fixtures and Fittings	20% Straight Line
Computer Equipment	33.3% Straight Line

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Stocks

Work in progress is valued at net realisable value where the customer has a contractual commitment to pay for services provided.

2.	Average number of employees Average number of employees during the year was 46 (2024 : 41).

Intangible fixed assets

Cost	Website Development	Total
	£	£
At 01 January 2025	71,783	71,783
Additions	-	-
Disposals	-	-
At 31 December 2025	71,783	71,783
Amortisation
At 01 January 2025	21,540	21,540
Charge for year	7,180	7,180
On disposals	-	-
At 31 December 2025	28,720	28,720
Net book values
At 31 December 2025	43,063	43,063
At 31 December 2024	50,243	50,243

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Land and Buildings	Total
	£	£	£	£
At 01 January 2025	51,751	88,172	46,147	186,070
Additions	-	6,522	4,550	11,072
Disposals	-	-	-	-
At 31 December 2025	51,751	94,694	50,697	197,142
Depreciation
At 01 January 2025	49,249	77,224	34,420	160,893
Charge for year	1,840	10,214	4,757	16,811
On disposals	-	-	-	-
At 31 December 2025	51,089	87,438	39,177	177,704
Net book values
Closing balance as at 31 December 2025	662	7,256	11,520	19,438
Opening balance as at 01 January 2025	2,502	10,948	11,727	25,177

The net book value of Land and Buildings includes £ 11,520 (2024 £11,727) in respect of assets leased under finance leases or hire purchase contracts.

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 January 2025	5	5
Additions	-	-
Disposals	(5)	(5)
At 31 December 2025	-	-

Stocks

	2025 £		2024 £
Work in Progress	1,341,190		1,361,070
	1,341,190		1,361,070

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	33,306	16,264
Prepayments & Accrued Income	17,817	21,947
	51,123	38,211

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	68,422	57,769
Bank Loans & Overdrafts (Secured)	8,355	20,000
Corporation Tax	895	-
PAYE & Social Security	35,549	31,215
Accrued Expenses	4,380	700
Other Creditors	2,656	2,432
Pensions control	6,075	5,197
VAT	133,314	140,815
	259,646	258,128

Creditors: amount falling due after more than one year

	2025 £	2024 £
Bank Loans & Overdrafts (secured)	-	8,356
Other Creditors	849,249	1,069,341
	849,249	1,077,697

10.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
8,148 Ordinary shares of £1.00 each	8,148		8,148
	8,148		8,148

11.

Share Premium Account

	2025 £		2024 £
Equity Share Premium b/fwd	647,278		647,278
	647,278		647,278

12.

Capital Redemption Reserve

	2025 £		2024 £
Capital Redemption Reserve b/fwd	1,852		1,852
	1,852		1,852

13.	Controlling Parties The company's ultimate controlling party is Mr WR Brookes by virtue of his interest in the share capital of the company.

Registered Number: 05306981
England and Wales
Unaudited Financial Statements

for the year ended 31 December 2025
for
D B ROBERTS & PARTNERS LIMITED