Registration number: 06048301

Cole Roberts Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

Cole Roberts Ltd

Company Information

Directors

S. L. Roberts M. J. Cole

Registered office

9 Prince William Road Loughborough Leicestershire LE11 5GU

Accountants

Robert Whowell & Partners LLP Chartered AccountantsWestwood House 78 Loughborough Road Quorn Loughborough Leicestershire LE12 8DX

Cole Roberts Ltd

(Registration number: 06048301)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	76,163	87,813
Current assets
Stocks	5	48,365	96,833
Debtors	6	273,271	160,957
Cash at bank and in hand		23,756	20,731
		345,392	278,521
Creditors: Amounts falling due within one year	7	(414,054)	(346,467)
Net current liabilities		(68,662)	(67,946)
Total assets less current liabilities		7,501	19,867
Creditors: Amounts falling due after more than one year	7	-	(12,100)
Provisions for liabilities		(5,223)	(6,601)
Net assets		2,278	1,166
Capital and reserves
Called up share capital	8	1,000	1,000
Retained earnings		1,278	166
Shareholders' funds		2,278	1,166

Cole Roberts Ltd

(Registration number: 06048301)
Balance Sheet as at 31 January 2026

For the financial year ending 31 January 2026 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 7 September 2026 and signed on its behalf by:
 

......................................... M. J. Cole Director

Cole Roberts Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
9 Prince William Road
Loughborough
Leicestershire
LE11 5GU

These financial statements were authorised for issue by the Board on 7 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Cole Roberts Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

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 taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Leasehold improvements	10% reducing balance
Motor vehicles	20% reducing balance
Equipment	20% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the trade debtors.

Cole Roberts Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Cole Roberts Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2025 - 7).

4	Tangible assets

	Leasehold improvements £	Motor vehicles  £	Equipment £	Total £
Cost
At 1 February 2025	110,856	48,843	33,412	193,111
Disposals	-	-	(6,188)	(6,188)
At 31 January 2026	110,856	48,843	27,224	186,923
Depreciation
At 1 February 2025	45,352	38,085	21,861	105,298
Charge for the year	6,651	2,151	2,310	11,112
Eliminated on disposal	-	-	(5,650)	(5,650)
At 31 January 2026	52,003	40,236	18,521	110,760
Carrying amount
At 31 January 2026	58,853	8,607	8,703	76,163
At 31 January 2025	65,504	10,758	11,551	87,813

5

Stocks

	2026 £	2025 £
Stocks	48,365	96,833

Cole Roberts Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

6

Debtors

Current	2026 £	2025 £
Trade debtors	123,096	3,143
Prepayments	7,494	4,554
Other debtors	142,681	153,260
	273,271	160,957

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	12,100	24,200
Trade creditors		87,700	89,598
Taxation and social security		29,550	59,748
Accruals and deferred income		32,885	1,800
Other creditors		251,819	171,121
		414,054	346,467

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	9	-	12,100

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	1,000	1,000	1,000	1,000

Cole Roberts Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

9	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	-	12,100

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	12,100	24,200

10	Related party transactions

Transactions with directors

2026	At 1 February 2025 £	Advances to director £	Repayments by director £	At 31 January 2026 £
S. L. Roberts
	(1,361)	32,386	(37,384)	(6,359)
M. J. Cole
	11,356	30,191	(41,547)	-

2025	At 1 February 2024 £	Advances to director £	Repayments by director £	At 31 January 2025 £
S. L. Roberts
	(2,057)	78,683	(77,987)	(1,361)
M. J. Cole
	(5)	89,348	(77,987)	11,356

Cole Roberts Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Summary of transactions with other related parties

During the year the directors received dividends of £21,524 (2025 - £137,782).

Rent totalling £38,333 (2025 - £38,958) was paid to a company controlled by the directors of Cole Roberts Ltd.

At the balance sheet date the company was owed £142,681 (2025 - £140,481) by a company controlled by the directors of Cole Roberts Ltd.