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Registered number: 08674684 ROBIN DAND COMMODITIES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
ROBIN DAND COMMODITIES LIMITED REGISTERED NUMBER:08674684
BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Cash at bank and in hand | 5 | 4,972 |  | 9,053 |
|  | 4,972 |  | 9,053 |
Creditors: amounts falling due within one year | 6 | (20,430) |  | (20,978) |
Net current liabilities |  |  | (15,458) |  | (11,925)
Net liabilities |  |  | (15,458) |  | (11,925)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (15,558) |  | (12,025)
|  |  | (15,458) |  | (11,925)
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ROBIN DAND COMMODITIES LIMITED REGISTERED NUMBER:08674684
BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 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 year 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 profit and loss account 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 by:
R J Dand
Director
Date: 19 August 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
ROBIN DAND COMMODITIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
The Company is limited by shares and incorporated in England, registered number 08674684. Its registered office is 910 The Crescent, Colchester Business Park, Colchester, Essex, CO4 9YQ and its principal place of business is 31 Grange Road Kingston upon Thames Surrey KT1 2QU. 2.Accounting policies
| 2.1 | 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 financial statements are presented in pound sterling which is also the functional currency and rounded to the nearest pound. The following principal accounting policies have been applied:
| 2.2 | Going concern
The Director assesses whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Company to continue as a going concern. The Director makes this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements. The Director has agreed to financially support the Company to ensure that there are adequate resources to continue in operational existence for the foreseeable future, thus he continues to adopt the going concern basis of accounting in preparing the financial statements.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | Straight line over 4 years
|  |  |  | Computer equipment | - | Straight line over 4 years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 3
ROBIN DAND COMMODITIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.4 | 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.
| 2.5 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Plant and machinery | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 September 2024 | 30,905 | 6,149 | 37,054
| At 31 August 2025 | 30,905 | 6,149 | 37,054
| Depreciation |  |  |
| At 1 September 2024 | 30,905 | 6,149 | 37,054
| At 31 August 2025 | 30,905 | 6,149 | 37,054
| Net book value |  |  |
| At 31 August 2025 | - | - | -
| At 31 August 2024 | - | - | -
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ROBIN DAND COMMODITIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 4,972 | 9,053
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 2,892 | -
| Other creditors | 16,398 | 19,898
| Accruals and deferred income | 1,140 | 1,080
|  | 20,430 | 20,978
7. | Related party transactions
| The Company owes the director £16,398 (2024: £19,898) at the balance sheet date. The Company's controlling party is the director.
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