M H Roberts Limited - Filleted accounts

Registered number

07704435

M H Roberts Limited

Filleted Accounts

31 December 2025

M H Roberts Limited
Registered number:		07704435
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		45,092			57,567
Tangible assets	4		18,455			22,073
			63,547			79,640

Current assets
Stocks		16,175			13,524
Debtors	5	3,002			12,289
Cash at bank and in hand		55,020			70,895
		74,197			96,708

Creditors: amounts falling due within one year	6	(53,813)			(46,408)

Net current assets			20,384			50,300

Total assets less current liabilities			83,931			129,940


Provisions for liabilities			(3,968)			(4,555)


Net assets			79,963			125,385

Capital and reserves
Called up share capital			100			100
Profit and loss account			79,863			125,285

Shareholders' funds			79,963			125,385

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Mr M V Roberts
Director
Approved by the board on 30 July 2026

M H Roberts Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold improvements	over 10 years
	Plant and machinery	20%/30% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			24		24


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 January 2025					249,500
	At 31 December 2025					249,500

	Amortisation
	At 1 January 2025					191,933
	Provided during the year					12,475
	At 31 December 2025					204,408

	Net book value
	At 31 December 2025					45,092
	At 31 December 2024					57,567

	Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 January 2025	25,367		59,873		85,240
	Additions	-		2,739		2,739
	At 31 December 2025	25,367		62,612		87,979

	Depreciation
	At 1 January 2025	24,478		38,689		63,167
	Charge for the year	889		5,468		6,357
	At 31 December 2025	25,367		44,157		69,524

	Net book value
	At 31 December 2025	-		18,455		18,455
	At 31 December 2024	889		21,184		22,073


5	Debtors			2025		2024
£					£

	Other debtors			3,002		12,289


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			9,885		4,123
	Taxation and social security costs			38,948		36,708
	Other creditors			4,980		5,577
				53,813		46,408


7	Other financial commitments			2025		2024
£					£

	Total future minimum payments under non-cancellable operating leases			78,801		115,579


8	Controlling party

	The company is controlled by the directors.


9	Other information

	M H Roberts Limited is a private company limited by shares and incorporated in England. Its registered office is:
	32 Trevarrian Drive
	Redcar
	TS10 2RZ