Support Robotics Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10686847

Support Robotics Ltd

Filleted Unaudited Financial Statements

For the year ended

31 March 2026

Support Robotics Ltd

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Intangible assets	5	6,069	16,475
Tangible assets	6	6,855	17,651
		--------	--------
		12,924	34,126

Current assets

Debtors	7	44,556	59,688
Cash at bank and in hand		70,085	155,157
		---------	---------
		114,641	214,845

Creditors: amounts falling due within one year	8	38,344		160,782
		---------		---------
Net current assets			76,297		54,063
			--------		--------
Total assets less current liabilities			89,221		88,189
			--------		--------
Net assets			89,221		88,189
			--------		--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	89,121	88,089
	--------	--------
Shareholders funds	89,221	88,189
	--------	--------

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.

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 members have 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 .

Support Robotics Ltd

Statement of Financial Position (continued)

31 March 2026

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 S Holland

Director

Company registration number: 10686847

Support Robotics Ltd

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 St. John's Innovation Centre, Cowley Road, Cambridge, CB4 0WS, United Kingdom.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Research and development Research and development expenditure is written off in the period in which it is incurred. Revenue recognition Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably. 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. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable. Income tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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. Foreign currencies Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account. Intangible assets Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

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:

	Patents, trademarks and licences	-	Amortised over 9 years

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 subsequently stated at cost less any accumulated depreciation and 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:

Motor vehicles	-	25% reducing balance
Equipment	-	25% - 50% straight line

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2025: 3 ).

5. Intangible assets

	Patents, trademarks and licences
	£
Cost
At 1 April 2025 and 31 March 2026	93,650
	--------
Amortisation
At 1 April 2025	77,175
Charge for the year	10,406
	--------
At 31 March 2026	87,581
	--------
Carrying amount
At 31 March 2026	6,069
	--------
At 31 March 2025	16,475
	--------

6. Tangible assets

	Motor vehicles	Equipment	Total
	£	£	£
Cost
At 1 April 2025	27,990	60,206	88,196
Additions	–	541	541
	--------	--------	--------
At 31 March 2026	27,990	60,747	88,737
	--------	--------	--------
Depreciation
At 1 April 2025	16,092	54,453	70,545
Charge for the year	6,997	4,340	11,337
	--------	--------	--------
At 31 March 2026	23,089	58,793	81,882
	--------	--------	--------
Carrying amount
At 31 March 2026	4,901	1,954	6,855
	--------	--------	--------
At 31 March 2025	11,898	5,753	17,651
	--------	--------	--------

7. Debtors

	2026	2025
	£	£
Trade debtors	34,890	53,280
Other debtors	9,666	6,408
	--------	--------
	44,556	59,688
	--------	--------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	404	1,093
Social security and other taxes	7,190	22,995
Other creditors	30,750	136,694
	--------	---------
	38,344	160,782
	--------	---------