ROEBUCK__HOLMES_LIMITED_30_Nov_2025_companies_house_set_of

ROEBUCK & HOLMES LIMITED

Report to the board of directors on the preparation of the unaudited statutory financial statements of ROEBUCK & HOLMES LIMITED

Year ended

30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements

ROEBUCK & HOLMES LIMITED

for the year ended

30 November 2025

which comprise the income statement, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Members/Doc/rule/2018-rulebook.pdf.

This report is made solely to the Board of Directors of

ROEBUCK & HOLMES LIMITED

, as a body, in accordance with the terms of our engagement letter dated 21 July 2026. Our work has been undertaken solely to prepare for your approval the

financial statements

ROEBUCK & HOLMES LIMITED

and state those matters that we have agreed to state to the Board of Directors of

ROEBUCK & HOLMES LIMITED

, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than

ROEBUCK & HOLMES LIMITED

and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that

ROEBUCK & HOLMES LIMITED

has kept adequate accounting records and to prepare statutory

financial statements

that give a true and fair view of the assets, liabilities, financial position and loss of

ROEBUCK & HOLMES LIMITED

. You consider that

ROEBUCK & HOLMES LIMITED

is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of ROEBUCK & HOLMES LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

G&T Accountancy Services Limited

Chartered Certified Accountants

Unit 1b Denby Dale Bus Park

Wakefield Road

Huddersfield

West Yorkshire

HD8 8QH

United Kingdom

Date:

21 July 2026

ROEBUCK & HOLMES LIMITED

Statement of Financial Position

30 November 2025

		2025		2024
	Note	£		£
Fixed assets
Tangible assets	5	511,461		550,516
Current assets
Stocks		143,278		198,622
Debtors	6	92,137		144,230
Cash at bank and in hand		(40,308	)	26,369
		195,107		369,221
Creditors: amounts falling due within one year	7	(459,102	)	(548,644	)
Net current liabilities		(263,995	)	(179,423	)
Total assets less current liabilities		247,466		371,093
Creditors: amounts falling due after more than one year	8	(56,229	)	(81,819	)
Provisions for liabilities		(5,904	)	(11,177	)
Net assets excluding defined benefit pension plan balance		185,333		278,097
Defined benefit pension liability		-		(16,865	)
Net assets including defined benefit pension plan balance		185,333		261,232
Capital and reserves
Called up share capital		124		124
Revaluation reserve		423,415		423,415
Profit and loss account		(238,206	)	(162,307	)
Shareholders funds		185,333		261,232

For the year ending

30 November 2025

, 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.

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.

These

financial statements

were approved by the board of directors and authorised for issue on

21 July 2026

, and are signed on behalf of the board by:

Mr J Roebuck

Director

Company registration number:

01578088

ROEBUCK & HOLMES LIMITED

Notes to the Financial Statements

Year ended

30 November 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

Farnley Mill

Moor Lane

Farnley Tyas

Huddersfield

HD4 6UN

, .

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to 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 assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

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

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership 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.

Current tax

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.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

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

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

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

Land and buildings	2% straight line
Plant and machinery	15% reducing balance
Motor vehicles	25% reducing balance
Fixtures and fittings	33% straight line

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.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Defined contribution pension plan

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.

4 Average number of employees

The average number of persons employed by the company during the year was

(2024:

20.00

5 Tangible assets

	Land and buildings	Plant and machinery etc.		Total
	£	£		£
Cost
At 1 December 2024	565,236	492,088		1,057,324
Additions	-	507		507
Disposals	-	(16,839	)	(16,839	)
At 30 November 2025	565,236	475,756		1,040,992
Depreciation
At 1 December 2024	109,240	397,568		506,808
Charge	11,305	18,785		30,090
Disposals	-	(7,367	)	(7,367	)
At 30 November 2025	120,545	408,986		529,531
Carrying amount
At 30 November 2025	444,691	66,770		511,461
At 30 November 2024	455,996	94,520		550,516

6 Debtors

	2025	2024
	£	£
Trade debtors	88,353	98,389
Other debtors	3,784	45,841
	92,137	144,230

7 Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	103,034	118,006
Trade creditors	185,763	241,122
Taxation and social security	115,851	171,838
Other creditors	54,454	17,678
	459,102	548,644

8 Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	51,383	66,942
Other creditors	4,846	14,877
	56,229	81,819

9 Related party transactions

The aggregate amount of remuneration paid to or receivable by directors in respect of qualifying services was £136,844 (2024: £134,366). Company pension contributions to defined contribution schemes on behalf of directors amounted to £15,001 (2024: £15,289)

10 Controlling party

The company was not under the control of any one individual throughout the current and previous year.