ROBEL LIMITED - Filleted accounts

ROBEL LIMITED
Registered number:		08479592
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		-			25,000

Current assets
Debtors	4	1,802			12,709
Cash at bank and in hand		89,258			92,358
		91,060			105,067

Creditors: amounts falling due within one year	5	(76,882)			(23,856)

Net current assets			14,178			81,211

Total assets less current liabilities			14,178			106,211

Creditors: amounts falling due after more than one year	6		-			(92,042)



Net assets			14,178			14,169

Capital and reserves
Called up share capital			2			2
Profit and loss account			14,176			14,167

Shareholders' funds			14,178			14,169

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


Mrs E Stewart
Director
Approved by the board on 25 June 2026

ROBEL LIMITED
Notes to the Accounts
for the year ended 31 March 2026

1	Accounting policies
	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less any accumulative impairment losses.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2	Employees	2026		2025
Number			Number

	Average number of persons employed by the company	5		5







3	Intangible fixed assets			£
	Goodwill:

	Cost
	At 1 April 2025			25,000
	Disposals			(25,000)
	At 31 March 2026			-

	Amortisation
	At 31 March 2026			-

	Net book value
	At 31 March 2026			-
	At 31 March 2025			25,000



4	Debtors	2026		2025
£			£

	Other debtors	1,802		12,709

5	Creditors: amounts falling due within one year	2026		2025
£			£

	Trade creditors	735		43
	Corporation tax	2		763
	Other taxes and social security costs	1,041		770
	Other creditors	75,104		22,280
		76,882		23,856


6	Creditors: amounts falling due after one year	2026		2025
£			£

	Other creditors	-		92,042


7	Other information

	ROBEL LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	4 Fernhill Close
	Priestwood
	Bracknell
	Berkshire
	RG42 1SS