Company registration number 12327546 (England and Wales)
LOUISE ROBERTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
LOUISE ROBERTS LIMITED
CONTENTS
Page
Accountants' report
1
Profit and loss account
2
Balance sheet
3
Notes to the financial statements
4 - 7
Detailed trading profit and loss account
LOUISE ROBERTS LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF LOUISE ROBERTS LIMITED FOR THE YEAR ENDED 30 NOVEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Louise Roberts Limited for the year ended 30 November 2025 which comprise the profit and loss account, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Louise Roberts Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Louise Roberts Limited and state those matters that we have agreed to state to the b oard of d irectors of Louise Roberts Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Louise Roberts Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Louise Roberts Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Louise Roberts Limited. You consider that Louise Roberts Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Louise Roberts Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Nunn Hayward LLP
Chartered Accountants
2-4 Packhorse Road
Gerrards Cross
Buckinghamshire
SL9 7QE
4 June 2026
LOUISE ROBERTS LIMITED
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 2 -
2025
2024
£
£
Turnover
19,445
59,320
Cost of sales
(1,759)
(6,325)
Gross profit
17,686
52,995
Administrative expenses
(21,274)
(47,490)
Operating (loss)/profit
(3,588)
5,505
Interest receivable and similar income
25
-
0
(Loss)/profit before taxation
(3,563)
5,505
Tax on (loss)/profit
6,726
(1,058)
Profit for the financial year
3,163
4,447

The profit and loss account has been prepared on the basis that all operations are continuing operations.

LOUISE ROBERTS LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 3 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
616
-
0
Current assets
Debtors
4
4,000
15,335
Cash at bank and in hand
3,478
16,633
7,478
31,968
Creditors: amounts falling due within one year
5
(3,705)
(29,242)
Net current assets
3,773
2,726
Net assets
4,389
2,726
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
4,388
2,725
Total equity
4,389
2,726

The notes on pages 4 to 7 form part of these financial statements.

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 4 June 2026
..............................................
Miss L Roberts
Director
Company registration number 12327546 (England and Wales)
LOUISE ROBERTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 4 -
1
Accounting policies
Company information

Louise Roberts Limited is a private company limited by shares incorporated in England and Wales. The registered office is 20-22 Wenlock Road, London, N1 7GU.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the provision of services is recognised when the company has provided the agreed service and has the right to raise an invoice. Revenue is recorded based on the invoiced amount, which reflects the actual service delivered to date. This approach ensures that income is recognised in line with the completion stage and the company’s entitlement to payment.

Revenue related to reimbursable expenses, such as travel costs, is recognised at the same time as the corresponding service revenue. These amounts are included within the relevant invoice raised for the services provided, ensuring that income from both services and associated recoverable expenses is matched and recognised consistently, regardless of when the expenses were incurred.

1.4
Tangible fixed assets

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

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 bases:

Computers
25% Straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

LOUISE ROBERTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

LOUISE ROBERTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 6 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
LOUISE ROBERTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 7 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 December 2024
-
0
Additions
799
At 30 November 2025
799
Depreciation and impairment
At 1 December 2024
-
0
Depreciation charged in the year
183
At 30 November 2025
183
Carrying amount
At 30 November 2025
616
At 30 November 2024
-
0
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
4,000
14,894
Other debtors
-
0
441
4,000
15,335
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
0
1,800
Other creditors
3,705
27,442
3,705
29,242
2025-11-30 2024-12-01 false false false 04 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity L Roberts 12327546 2024-12-01 2025-11-30 12327546 2025-11-30 12327546 2023-12-01 2024-11-30 12327546 2024-11-30 12327546 core:OtherPropertyPlantEquipment 2025-11-30 12327546 core:OtherPropertyPlantEquipment 2024-11-30 12327546 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 12327546 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 12327546 core:CurrentFinancialInstruments 2025-11-30 12327546 core:CurrentFinancialInstruments 2024-11-30 12327546 core:ShareCapital 2025-11-30 12327546 core:ShareCapital 2024-11-30 12327546 core:RetainedEarningsAccumulatedLosses 2025-11-30 12327546 core:RetainedEarningsAccumulatedLosses 2024-11-30 12327546 bus:Director1 2024-12-01 2025-11-30 12327546 core:ComputerEquipment 2024-12-01 2025-11-30 12327546 core:OtherPropertyPlantEquipment 2024-11-30 12327546 core:OtherPropertyPlantEquipment 2024-12-01 2025-11-30 12327546 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 12327546 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 12327546 bus:FRS102 2024-12-01 2025-11-30 12327546 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 12327546 bus:FullAccounts 2024-12-01 2025-11-30 xbrli:pure xbrli:shares iso4217:GBP