Roberts Transport (Sussex) Limited 31/03/2026 iXBRL

Company registration number: 07316854

Roberts Transport (Sussex) Limited

Unaudited filleted financial statements

31 March 2026

Roberts Transport (Sussex) Limited

Contents

Statement of financial position

Notes to the financial statements

Roberts Transport (Sussex) Limited

Statement of financial position

31 March 2026


	Note	£	£	£	£

Fixed assets
Intangible assets	5	-		-
Tangible assets	6	380,291		496,880
		_______		_______
			380,291		496,880

Current assets
Debtors	7	1,695,852		1,379,247
Cash at bank and in hand		102,862		85,349
		_______		_______
		1,798,714		1,464,596
Creditors: amounts falling due
within one year	8	( 1,963,618)		( 1,791,292)
		_______		_______
Net current liabilities			( 164,904)		( 326,696)
			_______		_______
Total assets less current liabilities			215,387		170,184

Creditors: amounts falling due
after more than one year	9		( 413,503)		( 485,735)
			_______		_______
Net liabilities			( 198,116)		( 315,551)
			_______		_______

Capital and reserves
Called up share capital			2		2
Profit and loss account			( 198,118)		( 315,553)
			_______		_______
Shareholder deficit			( 198,116)		( 315,551)
			_______		_______

For the 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 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 directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 14 July 2026 , and are signed on behalf of the board by:

Mr D Roberts

Director

Company registration number: 07316854

Roberts Transport (Sussex) Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Brooklands House, 58 Marlborough Road, Lancing, West Sussex, BN15 8AF.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

At 31 March 2026 the company had excess liabilities over assets totalling £174,547. The company is dependent upon the continued financial support of the director and creditors and on the basis that this support is forthcoming, the director considers it appropriate for the financial statements to be prepared on the going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	10 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Short leasehold property	-	20 %	straight line
Plant and machinery	-	20 %	straight line
Fittings fixtures and equipment	-	20 %	straight line
Motor vehicles	-	25 %	straight line & reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 57 (2025: 51 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 April 2025 and 31 March 2026	20,000	20,000
	_______	_______
Amortisation
At 1 April 2025 and 31 March 2026	20,000	20,000
	_______	_______
Carrying amount
At 31 March 2026	-	-
	_______	_______
At 31 March 2025	-	-
	_______	_______

6. Tangible assets

	Short leasehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 April 2025	13,437	16,321	40,593	1,396,894	1,467,245
Additions	9,205	-	1,182	80,359	90,746
Disposals	-	-	-	( 240,250)	( 240,250)
	_______	_______	_______	_______	_______
At 31 March 2026	22,642	16,321	41,775	1,237,003	1,317,741
	_______	_______	_______	_______	_______
Depreciation
At 1 April 2025	1,650	13,438	32,043	923,234	970,365
Charge for the year	2,858	1,602	3,462	194,257	202,179
Disposals	-	-	-	( 235,094)	( 235,094)
	_______	_______	_______	_______	_______
At 31 March 2026	4,508	15,040	35,505	882,397	937,450
	_______	_______	_______	_______	_______
Carrying amount
At 31 March 2026	18,134	1,281	6,270	354,606	380,291
	_______	_______	_______	_______	_______
At 31 March 2025	11,787	2,883	8,550	473,660	496,880
	_______	_______	_______	_______	_______

7. Debtors


	£	£
Trade debtors	1,318,371	1,073,403
Other debtors	377,481	305,844
	_______	_______
	1,695,852	1,379,247
	_______	_______

8. Creditors: amounts falling due within one year


	£	£
Bank loans and overdrafts	89,469	53,330
Trade creditors	489,834	427,145
Corporation tax	20,420	21,493
Social security and other taxes	567,324	500,089
Other creditors	796,571	789,235
	_______	_______
	1,963,618	1,791,292
	_______	_______

Included in other creditors above are amounts totalling £560,831 (2025-£4462,455) which are secured by a fixed and floating charge over the whole of the company's assets.

Included in other creditors above are amounts owed under hire purchase agreements totalling £131,686 (2025 - £234,401) which are secured on the assets to which the agreements relate.

9. Creditors: amounts falling due after more than one year


	£	£
Bank loans and overdrafts	169,400	182,023
Other creditors	244,103	303,712
	_______	_______
	413,503	485,735
	_______	_______

Included in other creditors above are amounts owed under hire purchase agreements totalling £244, 103 (2025 - £301,561) which are secured on the assets to which the agreements relate.

10. Directors advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

Year ended
	Balance brought forward	Advances /(credits) to the directors	Balance o/standing
	£	£	£
Mr D Roberts	141,688	60,505	202,193
	_______	_______	_______

Period ended
	Balance brought forward	Advances /(credits) to the directors	Balance o/standing
	£	£	£
Mr D Roberts	78,005	63,684	141,689
	_______	_______	_______

The loan is provided on an interest free basis and is repayable on demand.

11. Controlling party

The company is under the control of Mr D Roberts .