Roberts Medical Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 09203999

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,588		2,411
Investments	5		632,115		439,275

			634,703		441,686
CURRENT ASSETS
Debtors	6	82,565		55,637
Investments	7	198,040		109,248
Cash at bank and in hand		182,078		177,743

		462,683		342,628
Creditors: Amounts Falling Due Within One Year	8	(84,568 )		(76,844 )

NET CURRENT ASSETS (LIABILITIES)			378,115		265,784

TOTAL ASSETS LESS CURRENT LIABILITIES			1,012,818		707,470

PROVISIONS FOR LIABILITIES
Deferred Taxation			(647 )		(458 )

NET ASSETS			1,012,171		707,012

CAPITAL AND RESERVES
Called up share capital	9		180		180
Profit and Loss Account			1,011,991		706,832

SHAREHOLDERS' FUNDS			1,012,171		707,012

Page 1

Page 2

Roberts Medical Ltd

Balance Sheet (continued)

As At 30 September 2025

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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Dr N Roberts

Director

19/06/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Roberts Medical Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09203999 . The registered office is The Lexicon, Mount Street, Manchester, M2 5NT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the provision of professional services is recognised on delivery of the service.

2.3. Tangible Fixed Assets and Depreciation

Tangible Fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment loss.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:

Fixtures & Fittings	25% on cost
Computer Equipment	25% on cost

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.4. Deferred tax

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

Page 3

Page 4

Roberts Medical Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.5. Critical Accounting Judgement and Key Sources of Estimation Uncretainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised

in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

There have been no critical judgements, estimates or assumptions made in the preparation of these financial statements.

3. Average Number of Employees

Average number of employees during the year was: 1 (2024: 2)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 October 2024	1,676	2,653	4,329
Additions	359	1,175	1,534

As at 30 September 2025	2,035	3,828	5,863

Depreciation
As at 1 October 2024	1,144	774	1,918
Provided during the period	498	859	1,357

As at 30 September 2025	1,642	1,633	3,275

Net Book Value
As at 30 September 2025	393	2,195	2,588

As at 1 October 2024	532	1,879	2,411

5. Investments

	Listed
	£
Cost or Valuation
As at 1 October 2024	439,275
Additions	121,000
Disposals	(2,821 )
Revaluations	74,661

As at 30 September 2025	632,115

Provision
As at 1 October 2024	-

As at 30 September 2025	-

Net Book Value
As at 30 September 2025	632,115

As at 1 October 2024	439,275

Page 4

Page 5

Roberts Medical Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

	Listed investment
Valuation in 2024	439,275
Valuation in 2025	192,840
	632,115

Market value of listed investments at 30 September 2025 - £632,115 (2024 - £439,275). The fixed asset investments represents holdings in listed shares. The listed shares are recognised at market value.

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	81,449	55,637
Directors' loan accounts	1,116	-

	82,565	55,637

7. Current Asset Investments

	2025	2024
	£	£
Unlisted investments	180,540	109,248
Other investments, held for sale	17,500	-

	198,040	109,248

Included in current asset investment are shares in Devonshire Diagnostic Centre Limited and debenture in Twickenham.

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	70,722	69,320
VAT	8,826	6,410
Accruals and deferred income	5,020	-
Directors' loan accounts	-	1,114

	84,568	76,844

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
120 Ordinary A shares of £ 1.00 each	120	120
60 Ordinary B shares of £ 1.00 each	60	60

	180	180

The A Shares confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

The B Shares do not confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

The A and B Shares rank pari passu in respect of dividend and capital distribution rights.

Page 5

Page 6

Roberts Medical Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

10. Directors Advances, Credits and Guarantees

The following advances and credits to directors subsisted during the years ended 30th September 2025:

	As at 1 October 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 September 2025
	£	£	£	£	£
Dr Neil Roberts	(1,114 )	8,042	(5,812 )	-	1,116

The loan is repayable on demand and no interest was charged during the year.

11. Exceptional Items

	30.09.2025	30.09.2024
Profit/(loss) on sale of investment	197	(1,760)

12. Ultimate Controlling Party

The ultimate controlling party is Dr N Roberts by virtue of holding 100% of the voting share capital.

Page 6