Company registration number 04031163 (England and Wales)
ROBERTSON HOMES (EAST ANGLIA) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ROBERTSON HOMES (EAST ANGLIA) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
ROBERTSON HOMES (EAST ANGLIA) LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
28,637
38,182
Current assets
Stocks
2,405,000
3,005,000
Debtors
5
52,061
10,880
Cash at bank and in hand
95,515
415,844
2,552,576
3,431,724
Creditors: amounts falling due within one year
6
(1,313,975)
(2,188,096)
Net current assets
1,238,601
1,243,628
Total assets less current liabilities
1,267,238
1,281,810
Provisions for liabilities
(5,441)
(7,255)
Net assets
1,261,797
1,274,555
Capital and reserves
Called up share capital
126,600
126,600
Profit and loss reserves
1,135,197
1,147,955
Total equity
1,261,797
1,274,555
ROBERTSON HOMES (EAST ANGLIA) LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 16 July 2026 and are signed on its behalf by:
Mrs J Robertson
Director
Company Registration No. 04031163
ROBERTSON HOMES (EAST ANGLIA) LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
31 December 2025
- 3 -
1
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2
Accounting policies
Company information

Robertson Homes (East Anglia) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 23 London Road, Downham Market, Norfolk, PE38 9BJ and the business address is St. Andrews House, 133 Main Street, Hockwold, Thetford, Norfolk, IP26 4LX.

2.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

2.2
Turnover

The company's turnover represents the value, excluding Value Added Tax, of goods and services supplied to customers during the year. Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partly completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Motor vehicles
25% reducing balance basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

ROBERTSON HOMES (EAST ANGLIA) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2
Accounting policies
(Continued)
- 4 -
2.4
Impairment of fixed assets

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

2.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2.6
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

ROBERTSON HOMES (EAST ANGLIA) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
2
Accounting policies
(Continued)
- 5 -
2.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2.9
Retirement benefits

The company operates a defined contribution scheme for the benefit of the directors. Contributions payable are charged to the profit and loss account in the year they are payable.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
4
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025 and 31 December 2025
91,643
Depreciation and impairment
At 1 January 2025
53,461
Depreciation charged in the year
9,545
At 31 December 2025
63,006
Carrying amount
At 31 December 2025
28,637
At 31 December 2024
38,182
ROBERTSON HOMES (EAST ANGLIA) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
174
-
0
Other debtors
51,887
10,880
52,061
10,880
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
0
23,267
Taxation and social security
11,172
4,991
Other creditors
1,302,803
2,159,838
1,313,975
2,188,096
2025-12-31 2025-01-01 false false false 20 July 2026 CCH Software CCH Accounts Production 2026.200 No description of principal activity Mrs J Robertson K. Robertson Esq.Mrs J Robertson 04031163 2025-01-01 2025-12-31 04031163 2025-12-31 04031163 2024-12-31 04031163 core:OtherPropertyPlantEquipment 2025-12-31 04031163 core:OtherPropertyPlantEquipment 2024-12-31 04031163 core:WithinOneYear 2025-12-31 04031163 core:WithinOneYear 2024-12-31 04031163 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 04031163 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 04031163 core:ShareCapital 2025-12-31 04031163 core:ShareCapital 2024-12-31 04031163 core:RetainedEarningsAccumulatedLosses 2025-12-31 04031163 core:RetainedEarningsAccumulatedLosses 2024-12-31 04031163 bus:CompanySecretaryDirector1 2025-01-01 2025-12-31 04031163 core:MotorVehicles 2025-01-01 2025-12-31 04031163 2024-01-01 2024-12-31 04031163 core:OtherPropertyPlantEquipment 2024-12-31 04031163 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 04031163 core:CurrentFinancialInstruments 2025-12-31 04031163 core:CurrentFinancialInstruments 2024-12-31 04031163 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04031163 bus:FRS102 2025-01-01 2025-12-31 04031163 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 04031163 bus:Director1 2025-01-01 2025-12-31 04031163 bus:Director2 2025-01-01 2025-12-31 04031163 bus:CompanySecretary1 2025-01-01 2025-12-31 04031163 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04031163 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP