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Registered Number: 10726666
England and Wales
ROBLAINE LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

Roblaine Limited Contents Page For the year ended 31 March 2026
Company Information | 1
Accountants' Report | 2
Statement of Financial Position | 3
Notes to the Financial Statements | 4

Roblaine Limited Company Information For the year ended 31 March 2026
Directors | M E Welsh R M Welsh
Registered Number | 10726666
Registered Office | Unit 34 Lune Industrial Estate Lancaster Lancashire LA1 5QP
Accountants | Kazbor Services Limited 102 Fairhope Avenue Bare Morecambe Lancashire LA4 6LA
Bankers | tide 4th Floor 66 City Road London EC1Y 2AL
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Roblaine Limited Accountants' Report For the year ended 31 March 2026
As described in the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 March 2026 and you consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us. .................................................... Kazbor Services Limited 102 Fairhope Avenue Bare Morecambe Lancashire LA4 6LA 11 June 2026 2

Registered Number: 10726666 Roblaine Limited Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 500,000 |  | 500,000
Investments | 4 | 1,403,794 |  | 1,347,646
|  | 1,903,794 |  | 1,847,646
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 121,761 |  | 10,000
Cash at bank and in hand |  | 202,917 |  | 200,990
|  | 324,678 |  | 210,990
Creditors: amount falling due within one year | 6 | (237,923) |  | (258,191)
Net current assets |  | 86,755 |  | (47,201)
Total assets less current liabilities |  | 1,990,549 |  | 1,800,445
Provisions for liabilities | 7 | (293,952) |  | (279,915)
Net assets |  | 1,696,597 |  | 1,520,530
Capital and reserves |  |  |
Called up share capital | 8 | 50 |  | 50
Share Premium Account | 9 | 497,751 |  | 497,751
Revaluation reserve (Fair Values) | 10 | 881,856 |  | 839,745
Profit and loss account |  | 316,940 |  | 182,984
Shareholders' funds |  | 1,696,597 |  | 1,520,530
For the year ended 31 March 2026 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 income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 11 June 2026 and were signed on its behalf by:
------------------------------- R M Welsh Director
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Roblaine Limited Notes to the Financial Statements For the year ended 31 March 2026
General Information Roblaine Limited is a private company, limited by shares, registered in England and Wales, registration number 10726666, registration address Unit 34, Lune Industrial Estate, Lancaster, Lancashire, LA1 5QP. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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) Group accounts The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by Section 399 of the Companies Act 2006 not to prepare group accounts. Going concern basis The directors consider that the company has adequate resources in place to manage its business risks for the foreseeable future which is due to the financial support given by the directors. Therefore, the going concern basis of accounting continues to be used in preparing the financial statements. Turnover Turnover comprises of the annual value of services supplied by the company, net of trade discounts. Turnover is recognised in the accounts when the company becomes entitled to a consideration for the services provided. Taxation The current tax position is based on the taxable profit or loss for the period. The taxable profit or loss may differ from that reported in the financial statements because adjustments are made for items that are treated differently for taxation compared to their treatment for accounting purposes. The company's liability or refund for the current tax year is calculated using tax rates that have been enacted or substantively enacted by the reporting end date. Deferred taxation Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and their treatment for accounting purposes. The deferred tax balance has not been discounted. Dividends Dividends that are deemed to have been approved and paid during the period are included in these financial statements. Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets - Investment properties Investment property is initially measured at the acquisition value plus transaction costs. Subsequent valuations are included in the financial statements using the fair value as at the reporting date. Any movement in fair value during the period is recognised in the profit and loss account and the aggregate surplus or deficit over acquisition value is transferred to a fair value reserve account together with any associated deferred tax implications. The surplus or deficit in fair value is only transferred to distributable profit and loss reserves in the event of an investment property sale. Fixed asset investments Interests in subsidiaries are initially measured at cost which normally includes the transaction price plus the transaction costs. Subsequent valuations are measured at fair value less any accumulated impairment losses. The investments in subsidiaries are assessed at each reporting date and their valuation is based on the current financial statements of each subsidiary. Any gains or losses are recognised immediately in profit or loss account and transferred to the accumulated revaluation reserve (fair values) account together with any associated deferred tax implications. A subsidiary is an entity controlled by the company for which control is defined as the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. 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. Basic financial instruments included within these financial statements are valued at the transaction price ruling at the time of the transaction. 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.
2. | Average number of employees The average number of persons shown below include directors: Average number of employees during the year was 2 (2025 : 2).
3. | Tangible fixed assets
Cost or valuation | Investment properties |  | Total
| £ |  | £
At 01 April 2025 | 230,184 |  | 230,184
Additions | - |  | -
Disposals | - |  | -
Revaluations | 269,816 |  | 269,816
At 31 March 2026 | 500,000 |  | 500,000
Depreciation
At 01 April 2025 | - |  | -
Charge for year | - |  | -
On disposals | - |  | -
At 31 March 2026 | - |  | -
Net book values
Closing balance as at 31 March 2026 | 500,000 |  | 500,000
Opening balance as at 01 April 2025 | 500,000 |  | 500,000
Investments properties The investment property consists of a property that is being let to a group member for trading purposes. A fair value of the investment property was made immediately prior to its acquisition which was prepared by Fisher Wrathall Chartered Surveyors, Lancaster. The valuation was based on the expected open market value at the time of acquisition and valuations since then are based on the director's valuation following a review of other industrial units in the area.
4. | Investments
Cost | Investments in group undertakings |  | Total
| £ |  | £
At 01 April 2025 | 497,802 |  | 497,802
Additions | - |  | -
Disposals | - |  | -
Revaluations | 905,992 |  | 905,992
At 31 March 2026 | 1,403,794 |  | 1,403,794
Fair valuations Fair values in group undertakings are based on a review of the relevant financial statements of the undertaking.
5. | Debtors: amounts falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Debtors | - |  | 10,000
Amount Owed by Group Undertakings | 121,761 |  | -
| 121,761 |  | 10,000
6. | Creditors: amount falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Taxation and Social Security | 10,677 |  | 10,327
Other Creditors | 227,246 |  | 247,864
| 237,923 |  | 258,191
7. | Provisions for liabilities
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Deferred Tax - brought forward | 279,915 |  | 210,870
Deferred Tax - movement in period | 14,037 |  | 69,045
| 293,952 |  | 279,915
8. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
500 Letter class shares of £0.10 each | 50 |  | 50
| 50 |  | 50
9. | Share Premium Account
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Equity Share Premium b/fwd | 497,751 |  | 497,751
| 497,751 |  | 497,751
10. | Revaluation reserve (Fair Values)
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Revaluation Reserve b/fwd | 839,745 |  | 632,610
Transfers Between Reserves | 42,111 |  | 207,135
| 881,856 |  | 839,745
Investment revaluations The following transfers have been made in the investment revaluation reserves:
Details of transfers |  | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Transfer in: Fair value gains on investment in subsidiaries |  | 56,148 |  | 276,180
Transfer in: Fair value gains on property |  | - |  | -
Transfer out: Deferred tax movements |  | (14,037) |  | (69,045)
|  | 42,111 |  | 207,135
The revaluation reserves are attributable to non-distributable reserves.
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