Company Registration No. SC434930 (Scotland)
Robert Housely Limited
Unaudited accounts
for the year ended 31 December 2025
Robert Housely Limited
Unaudited accounts
Contents
Robert Housely Limited
Company Information
for the year ended 31 December 2025
Director
Ross Alexander Harper
Company Number
SC434930 (Scotland)
Registered Office
Building 3
42-46 Munro Place
Glasgow
Lanarkshire
G13 2UP
Scotland
Accountants
SYKAM & Co Limited
19 Greek Thomson Road
Balfron
Glasgow
G63 0RE
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Robert Housely Limited for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Robert Housely Limited for the year ended
31 December 2025 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
SYKAM & Co Limited
Chartered Accountants
19 Greek Thomson Road
Balfron
Glasgow
G63 0RE
11 September 2026
Robert Housely Limited
Statement of financial position
as at 31 December 2025
Cash at bank and in hand
8,033
3,277
Creditors: amounts falling due within one year
(799,627)
(625,703)
Net current liabilities
(333,120)
(220,996)
Total assets less current liabilities
(322,245)
(220,996)
Creditors: amounts falling due after more than one year
-
(4,167)
Provisions for liabilities
Net liabilities
(322,245)
(225,448)
Called up share capital
100
100
Profit and loss account
(322,345)
(225,548)
Shareholders' funds
(322,245)
(225,448)
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 September 2026 and were signed on its behalf by
Ross Alexander Harper
Director
Company Registration No. SC434930
Robert Housely Limited
Notes to the Accounts
for the year ended 31 December 2025
Robert Housely Limited is a private company, limited by shares, registered in Scotland, registration number SC434930. The registered office is Building 3, 42-46 Munro Place, Glasgow, Lanarkshire, G13 2UP, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding
discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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.
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.
Robert Housely Limited
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
9,112
2,544
2,637
14,293
Additions
14,500
-
-
14,500
Disposals
-
(2,544)
(2,637)
(5,181)
At 31 December 2025
23,612
-
-
23,612
At 1 January 2025
9,112
2,544
2,637
14,293
Charge for the year
3,625
-
-
3,625
On disposals
-
(2,544)
(2,637)
(5,181)
At 31 December 2025
12,737
-
-
12,737
At 31 December 2025
10,875
-
-
10,875
Amounts falling due within one year
Other debtors
411,430
401,430
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
4,167
10,000
Trade creditors
111,067
36,279
Amounts owed to group undertakings and other participating interests
427,969
249,494
Taxes and social security
1,447
(927)
Other creditors
254,977
330,857
7
Creditors: amounts falling due after more than one year
2025
2024
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).