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Registered number: 16437891 ROBECKS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 MAY 2026
ROBECKS LTD CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ROBECKS LTD FOR THE PERIOD ENDED 31 MAY 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Robecks Ltd for the period ended 31 May 2026 which comprise the Statement of financial position and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the director of Robecks Ltd in accordance with the terms of our engagement letter dated 29 May 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Robecks Ltd and state those matters that we have agreed to state to the director of Robecks Ltd in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Robecks Ltd and its director for our work or for this report. It is your duty to ensure that Robecks Ltd 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 profit of Robecks Ltd. You consider that Robecks Ltd is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or review of the financial statements of Robecks Ltd. 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. McColes & Co (Herts) Ltd First Floor 28 Whitehorse Street Baldock Hertfordshire SG7 6QQ 16 August 2026 Page 1
ROBECKS LTD REGISTERED NUMBER: 16437891 STATEMENT OF FINANCIAL POSITION AS AT 31 MAY 2026
|  | 2026
|  | £
Current assets |  |  |
Debtors: amounts falling due within one year | 4 | 16,100 |
Cash at bank and in hand |  | 50,475 |
|  | 66,575 |
Creditors: amounts falling due within one year | 5 | (53,184) |
Net current assets |  |  | 13,391
Total assets less current liabilities |  |  | 13,391
Net assets |  |  | 13,391
Capital and reserves |  |  |
Called up share capital |  |  | 1
Profit and loss account |  |  | 13,390
|  |  | 13,391
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 August 2026.
N Beckford
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
ROBECKS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2026 1.Accounting policies
| 1.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 1.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 1.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 1.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 1.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Page 3
ROBECKS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2026 1.Accounting policies (continued)
| 1.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 1.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 1.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 1.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
2. | General information
The Company is a private company, limited by shares and registered in England. Its registered number is: 16437891 Its Registered Office is: First Floor 28 Whitehorse Street Baldock Hertfordshire SG7 6QQ
3. | Employees
| The average monthly number of employees, including directors, during the period was 1.
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ROBECKS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2026
4. | Debtors
|  |  |  |  | 2026
|  |  |  |  | £
| Prepayments and accrued income | 16,100
|  | 16,100
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026
|  |  |  |  | £
| Corporation tax | 34,912
| Other taxation and social security | 2,588
| Other creditors | 13,884
| Accruals and deferred income | 1,800
|  | 53,184
6. | Related party transactions
| The amount due to the director N Beckford and included in other creditors at the reporting date was £13,884. The loan does not attract a rate of interest and is repayable on demand.
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