REGISTERED NUMBER: 02740369 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Robbin Engineering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J B Hoyle

D Fox

C G Bees

J S Lewis

REGISTERED OFFICE:

Broadmead Lane

Keynsham

BRISTOL

BS31 1ST

REGISTERED NUMBER:

02740369 (England and Wales)

FIXED ASSETS

Tangible assets

4

2,213,561

841,365

CURRENT ASSETS

Stocks

239,351

139,351

Debtors

5

1,014,466

1,004,484

Cash in hand

325

765

1,254,142

1,144,600

CREDITORS

Amounts falling due within one year

6

1,377,463

1,281,633

NET CURRENT LIABILITIES

(123,321

)

(137,033

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,090,240

704,332

CREDITORS

Amounts falling due after more than one year

7

(462,597

)

(384,143

)

PROVISIONS FOR LIABILITIES

8

(399,536

)

(22,411

)

NET ASSETS

1,228,107

297,778

CAPITAL AND RESERVES

Called up share capital

9

8,444

8,444

Share premium

49,444

49,444

Revaluation reserve

10

1,168,694

235,089

Capital redemption reserve

2,121

2,121

Retained earnings

(596

)

2,680

SHAREHOLDERS' FUNDS

1,228,107

297,778

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 22 June 2026 and were signed on its behalf by:

J B Hoyle - Director

1.	STATUTORY INFORMATION

Robbin Engineering Limited 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 as modified by the revaluation of certain assets.

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 represents amounts invoiced and applied for in relation to goods and services provided during the year net of VAT and trade discounts.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 2% straight line

Plant, Machinery & Equipment - 25% and 33% reducing balance

Motor vehicles - 25% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is 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 all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase agreements

Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at fair value. The capital element of the future payments is treated as a liability and the interest is charged to the profit and loss account on a straight line basis.

Pension costs

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the profit and loss account.

Finance lease agreements

Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. The asset is recorded in the balance sheet as a tangible fixed asset and is depreciated in accordance with the above depreciation policies. Future instalments under such leases, net of finance charges, are included within creditors. Rentals payable are apportioned between the finance element which reduces the outstanding obligation for future instalments.

Operating lease agreements

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2024 - 38 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST OR VALUATION

At 1 October 2024

790,000

460,966

201,527

1,452,493

Additions

-

29,656

137,250

166,906

Revaluations

1,145,000

-

-

1,145,000

At 30 September 2025

1,935,000

490,622

338,777

2,764,399

DEPRECIATION

At 1 October 2024

102,700

407,770

100,658

611,128

Charge for year

15,800

17,193

25,217

58,210

Revaluation adjustments

(118,500

)

-

-

(118,500

)

At 30 September 2025

-

424,963

125,875

550,838

NET BOOK VALUE

At 30 September 2025

1,935,000

65,659

212,902

2,213,561

At 30 September 2024

687,300

53,196

100,869

841,365

Included within the net book value of £2,213,561 is £218,515 (2024: £108,354) relating to assets held under hire purchase agreements. The depreciation charged to the financial statements in the year in respect of such assets amounted to £27,088 (2024: £15,759).

Cost or valuation at 30 September 2025 is represented by:

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

Valuation in 2025

1,935,000

-

-

1,935,000

Cost

-

490,622

338,777

829,399

1,935,000

490,622

338,777

2,764,399

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

837,625

854,324

VAT

48,875

32,705

Prepayments and accrued income

127,966

117,455

1,014,466

1,004,484

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

94,690

48,890

Hire purchase contracts

44,275

55,614

Trade creditors

577,576

476,928

Tax

54,746

87,599

Social security and other taxes

138,040

119,859

Other creditors

104,331

268,067

Bibby Account

209,561

-

Directors' current accounts

125,000

165,000

Accruals and deferred income

29,244

59,676

1,377,463

1,281,633

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans >1yr

311,744

330,560

Hire purchase contracts

150,853

53,583

462,597

384,143

In February 2021 the company acquired a bank loan from Natwest for £370,000. This loan is being repaid over 20 years and is secured over the commercial freehold at Broadmead Lane, Keynsham, Bristol, BS31 1ST.

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

399,536

22,411

Deferred

tax

£

Balance at 1 October 2024

22,411

Charge to Income Statement during year

377,125

Balance at 30 September 2025

399,536

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

844,444

Ordinary

1p

8,444

8,444

10.

RESERVES

Revaluation

reserve

£

At 1 October 2024

235,089

Property revaluation

933,605

At 30 September 2025

1,168,694

11.	RELATED PARTY DISCLOSURES

Included within other creditors is £90,000 (2024: £130,000) owed to J Hoyle, £25,000 (2024: £25,000) owed to D Fox, and £10,000 (2024: £10,000) owed to J Lewis, who are all directors of the company. These balances are unsecured, interest free and repayable on demand.