REGISTERED NUMBER: 07084692 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Robertsons Deli Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

A G Robertson

Registered office:

101 Dunraven Street

Tonypandy

Mid Glamorgan

CF40 1AR

Registered number:

07084692 (England and Wales)

Accountants:

Curtis Bowden & Thomas Limited

Chartered Certified Accountants

101 Dunraven Street

Tonypandy

CF40 1AR

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

27,664

4,775

27,664

4,775

Current assets

Stocks

3,000

2,500

Debtors

6

12,000

10,000

Cash at bank and in hand

24,571

11,353

39,571

23,853

Creditors

Amounts falling due within one year

7

54,719

31,160

Net current liabilities

(15,148

)

(7,307

)

Total assets less current liabilities

12,516

(2,532

)

Creditors

Amounts falling due after more than one year

8

-

(1,427

)

Provisions for liabilities

(5,185

)

(821

)

Net assets/(liabilities)

7,331

(4,780

)

Capital and reserves

Called up share capital

100

100

Retained earnings

7,231

(4,880

)

Shareholders' funds

7,331

(4,780

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 21 August 2026 and were signed by:

A G Robertson - Director

1.	Statutory information

Robertsons Deli Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 3 (2024 - 3 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 December 2024

and 30 November 2025

15,000

Amortisation

At 1 December 2024

and 30 November 2025

15,000

Net book value

At 30 November 2025

-

At 30 November 2024

-

5.	Tangible fixed assets

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 December 2024

10,734

7,950

990

19,674

Additions

971

29,450

-

30,421

At 30 November 2025

11,705

37,400

990

50,095

Depreciation

At 1 December 2024

10,325

4,037

537

14,899

Charge for year

305

7,114

113

7,532

At 30 November 2025

10,630

11,151

650

22,431

Net book value

At 30 November 2025

1,075

26,249

340

27,664

At 30 November 2024

409

3,913

453

4,775

6.

Debtors: amounts falling due within one year

30.11.25

30.11.24

£

£

Trade debtors

12,000

10,000

7.

Creditors: amounts falling due within one year

30.11.25

30.11.24

£

£

Bank loans and overdrafts

2,215

3,300

Hire purchase contracts

-

1,351

Trade creditors

3,499

3,499

Taxation and social security

16,191

16,186

Other creditors

32,814

6,824

54,719

31,160

8.

Creditors: amounts falling due after more than one year

30.11.25

30.11.24

£

£

Bank loans

-

1,427

9.	Ultimate controlling party

The controlling party is A G Robertson.