Registration number: 06263293

A P Roberts Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

A P Roberts Ltd

Company Information

Directors

Mr AP Roberts Mrs RM Roberts

Company secretary

Mrs RM Roberts

Registered office

Mole End Shorts Green Lane Motcombe Dorset SP7 9PA

Accountants

Nicola Brookes Chartered AccountantMole End Shorts Green Lane Motcombe Dorset SP7 9PA

A P Roberts Ltd

(Registration number: 06263293)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	13,172	17,598
Current assets
Debtors	5	7,298	4,188
Cash at bank and in hand		6,089	21,941
		13,387	26,129
Creditors: Amounts falling due within one year	6	(19,302)	(26,858)
Net current liabilities		(5,915)	(729)
Total assets less current liabilities		7,257	16,869
Creditors: Amounts falling due after more than one year	6	(4,600)	(6,590)
Provisions for liabilities		(2,557)	(3,344)
Net assets		100	6,935
Capital and reserves
Called up share capital		100	100
Retained earnings		-	6,835
Shareholders' funds		100	6,935

For the financial year ending 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 5 July 2026 and signed on its behalf by:
 

Mr AP Roberts Director

A P Roberts Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Mole End
Shorts Green Lane
Motcombe
Dorset
SP7 9PA

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

A P Roberts Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% Reducing balance
Motor vehicles	25% Reducing balance

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

A P Roberts Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	10,540	24,797	35,337
Disposals	(1,338)	-	(1,338)
At 31 March 2026	9,202	24,797	33,999
Depreciation
At 1 April 2025	6,981	10,758	17,739
Charge for the year	881	3,510	4,391
Eliminated on disposal	(1,303)	-	(1,303)
At 31 March 2026	6,559	14,268	20,827
Carrying amount
At 31 March 2026	2,643	10,529	13,172
At 31 March 2025	3,559	14,039	17,598

5

Debtors

Current	2026 £	2025 £
Trade debtors	3,967	3,846
Prepayments	-	342
Other debtors	3,331	-
	7,298	4,188

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	7	1,975	1,795
Trade creditors		1,829	6,479
Taxation and social security		14,545	11,981
Accruals and deferred income		750	745
Other creditors		203	5,858
		19,302	26,858

A P Roberts Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	7	4,600	6,590

7	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	4,600	6,590

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	1,975	1,795

8	Related party transactions

Transactions with directors

2026	At 1 April 2025 £	Advances to director £	At 31 March 2026 £
	955	(4,278)	(3,323)
	-	-	-
	955	(4,278)	(3,323)

2025	At 1 April 2024 £	Repayments by director £	At 31 March 2025 £
	773	182	955
	773	182	955

Other transactions with directors

At 31 March 2026 the company directors, Mr AP & Mrs RM Roberts, owed the company £3,323 (2025 - company owed the company directors £955).