Robertson Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC259005 (Scotland)

ROBERTSON SERVICES LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2025

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

D W Robertson

REGISTERED OFFICE:

32 Orleans Avenue

Jordanhill

Glasgow

G14 9NG

REGISTERED NUMBER:

SC259005 (Scotland)

ACCOUNTANTS:

Callanders Limited

Chartered Certified Accountants

4 Royal Crescent

Glasgow

G3 7SL

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Robertson Services Limited for the year ended 30th November 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of Robertson Services Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Robertson Services Limited and state those matters that we have agreed to state to the director of Robertson Services Limited in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Robertson Services 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 profit of Robertson Services Limited. You consider that Robertson Services 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 Robertson Services 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.

Callanders Limited

Chartered Certified Accountants

4 Royal Crescent

Glasgow

G3 7SL

31st August 2026

FIXED ASSETS

Tangible assets

4

9,442

2,974

Investment property

5

160,000

119,256

169,442

122,230

CURRENT ASSETS

Stocks

1,250

2,500

Cash at bank

87,747

105,779

88,997

108,279

CREDITORS

Amounts falling due within one year

6

63,261

62,696

NET CURRENT ASSETS

25,736

45,583

TOTAL ASSETS LESS CURRENT
LIABILITIES

195,178

167,813

PROVISIONS FOR LIABILITIES

-

174

NET ASSETS

195,178

167,639

CAPITAL AND RESERVES

Called up share capital

7

1

Retained earnings

195,177

167,638

SHAREHOLDERS' FUNDS

195,178

167,639

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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 31st August 2026 and were signed by:

D W Robertson - Director

1.	STATUTORY INFORMATION

Robertson Services Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Going concern

The financial statements have been prepared on the going concern basis which the director believes to be appropriate.

Turnover

The turnover shown in the profit and loss account represents rental income receivable for the period, exclusive of Value Added Tax.

Tangible fixed assets

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

Fittings and equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Investment property

Investment properties are shown at fair value. Gains are recognised in the income statement. Deferred

taxation is provided on these gains at the rate expected to apply when the property is sold.

Stocks

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

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fittings

and

Motor

equipment

vehicles

Totals

£

COST

At 1st December 2024

6,534

30,657

37,191

Additions

-

9,594

Disposals

(2,123

)

(20,157

)

(22,280

)

At 30th November 2025

4,411

20,094

24,505

DEPRECIATION

At 1st December 2024

6,087

28,130

34,217

Charge for year

111

2,024

2,135

Eliminated on disposal

(2,085

)

(19,204

)

(21,289

)

At 30th November 2025

4,113

10,950

15,063

NET BOOK VALUE

At 30th November 2025

298

9,144

9,442

At 30th November 2024

447

2,527

2,974

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st December 2024

119,256

Revaluations

40,744

At 30th November 2025

160,000

NET BOOK VALUE

At 30th November 2025

160,000

At 30th November 2024

119,256

Fair value at 30th November 2025 is represented by:

£

Valuation in 2025

40,744

Cost

119,256

160,000

If investment properties had not been revalued they would have been included at the following historical cost:

30.11.25

30.11.24

£

Cost

119,256

Investment properties were valued on an open market basis on 30th November 2025 by David Robertson .

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Other creditors

63,261

62,696

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

1

Ordinary

£1

1

8.	ULTIMATE CONTROLLING PARTY

The company was under the control of David Robertson throughout the current and previous year.