| REGISTERED NUMBER: |
| Robinson Builders Merchant Limited |
| Unaudited Financial Statements for the Year Ended 31st December 2025 |
| REGISTERED NUMBER: |
| Robinson Builders Merchant Limited |
| Unaudited Financial Statements for the Year Ended 31st December 2025 |
| Robinson Builders Merchant Limited (Registered number: 04934151) |
| Contents of the Financial Statements |
| for the year ended 31st December 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Robinson Builders Merchant Limited |
| Company Information |
| for the year ended 31st December 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Regent's Court |
| Princess Street |
| Hull |
| East Yorkshire |
| HU2 8BA |
| Robinson Builders Merchant Limited (Registered number: 04934151) |
| Balance Sheet |
| 31st December 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investments | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
8 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 10 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The directors acknowledge their 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. |
| Robinson Builders Merchant Limited (Registered number: 04934151) |
| Balance Sheet - continued |
| 31st December 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Robinson Builders Merchant Limited (Registered number: 04934151) |
| Notes to the Financial Statements |
| for the year ended 31st December 2025 |
| 1. | STATUTORY INFORMATION |
| Robinson Builders Merchant Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| At the time of signing the financial statements, the directors believe that the company has sufficient financial resources to meet its trading obligations as and when they fall due and accordingly these financial statements have been prepared on a going concern basis. |
| Turnover |
| Turnover represents amounts receivable for goods and services net of VAT and trade discounts. Turnover is recognised when the economic risks and rewards are transferred to the third party, which is usually on delivery. |
| Tangible fixed assets |
| Tangible assets are initially recognised at cost and subsequently stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
| Land and buildings | - | 4% of net book value |
| Plant and machinery | - | 15-25% of net book value and 4% of cost |
| Motor vehicles | - | 20-25% of net book value |
| Furniture, fixtures and equipment | - | 25% of net book value |
| 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. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| 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. |
| Robinson Builders Merchant Limited (Registered number: 04934151) |
| Notes to the Financial Statements - continued |
| for the year ended 31st December 2025 |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and |
| Land and | machinery |
| buildings | etc | Totals |
| £ | £ | £ |
| COST |
| At 1st January 2025 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31st December 2025 |
| DEPRECIATION |
| At 1st January 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31st December 2025 |
| NET BOOK VALUE |
| At 31st December 2025 |
| At 31st December 2024 |
| 5. | FIXED ASSET INVESTMENTS |
| Other |
| investments |
| £ |
| COST |
| At 1st January 2025 |
| and 31st December 2025 |
| NET BOOK VALUE |
| At 31st December 2025 |
| At 31st December 2024 |
| Investments held as fixed assets are initially recognised at cost and subsequently stated at cost less provisions for impairment. |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Hire purchase contracts (see note 9) |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| Robinson Builders Merchant Limited (Registered number: 04934151) |
| Notes to the Financial Statements - continued |
| for the year ended 31st December 2025 |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Hire purchase contracts (see note 9) |
| Amounts falling due in more than five years: |
| Repayable by instalments |
| Hire purchase | 77,143 | 154,286 |
| 9. | LEASING AGREEMENTS |
| Minimum lease payments fall due as follows: |
| Hire purchase |
| contracts |
| 2025 | 2024 |
| £ | £ |
| Net obligations repayable: |
| Within one year |
| Between one and five years |
| In more than five years |
| Non-cancellable |
| operating leases |
| 2025 | 2024 |
| £ | £ |
| Within one year |
| Between one and five years |
| 10. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | £0.10 | 2 | 2 |
| 2025: 20 ordinary shares of £0.10 each (2024: 20 ordinary shares of £0.10 each) |
| 11. | RELATED PARTY DISCLOSURES |
| The land on which the company's buildings are sited is owned by M S Robinson, V L Cope and K Stathers, directors of the company. In the year, the company was due to pay rent of £18,000 of which £4,500 was waived. |