Roberts_Assets_Limited_31_Dec_2025_companies_house_set_of

Roberts Assets Limited

Statement of Financial Position

31 December 2025

		2025		2024
	Note	£		£
Fixed assets
Tangible assets	5	3,000,000		3,000,000
Current assets
Debtors	6	263,245		92,353
Cash at bank and in hand		787,650		683,155
		1,050,895		775,508
Creditors: amounts falling due within one year	7	(182,917	)	(182,015	)
Net current assets		867,978		593,493
Total assets less current liabilities		3,867,978		3,593,493
Provisions for liabilities		(4,474	)	(3,934	)
Net assets		3,863,504		3,589,559
Capital and reserves
Called up share capital		2,440,002		2,440,002
Profit and loss account		1,423,502		1,149,557
Shareholders funds		3,863,504		3,589,559

For the year ending

31 December 2025

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

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.

These

financial statements

were approved by the board of directors and authorised for issue on

31 July 2026

, and are signed on behalf of the board by:

C H Roberts

Director

Company registration number:

12415394

Roberts Assets Limited

Notes to the Financial Statements

Year ended

31 December 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

24 Constable Road

Ipswich

IP4 2UW

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Investment properties

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

4 Average number of employees

The average number of persons employed by the company during the year was nil (2024: nil).

5 Tangible assets

	Land and buildings
	£
Cost
At 1 January 2025 and 31 December 2025	3,000,000
Depreciation
At 1 January 2025 and 31 December 2025	-
Carrying amount
At 31 December 2025	3,000,000
At 31 December 2024	3,000,000

Investment property

Included in land and buildings are the following amounts in relation to investment properties:

	2025
	£
Carrying value at 1 January 2025 and 31 December 2025	3,000,000

Investment properties were valued at £3,000,000 which, in the opinion of the directors, is the fair value of the properties.

6 Debtors

	2025	2024
	£	£
Trade debtors	275	78,275
Amounts owed by group undertakings and undertakings in which the company has a participating interest	1,820	2,704
Other debtors	261,150	11,374
	263,245	92,353

Other debtors includes an amount of £250,000 owed by N E C Roberts, a director of the company. This was repaid in full during April 2026.

7 Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	(77	)	2,008
Amounts owed to group undertakings and undertakings in which the company has a participating interest	4,719		1,986
Taxation and social security	105,065		104,811
Other creditors	73,210		73,210
	182,917		182,015