REGISTERED NUMBER: 11424021 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

ROBUST VENTURES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTORS:

A B Nalcacioglu

B C Yucaoglu

REGISTERED OFFICE:

First Floor, Oceana House, 39-49 Commerc

Southampton

SO15 1GA

REGISTERED NUMBER:

11424021 (England and Wales)

ACCOUNTANTS:

Mint Accounting Ltd

63 Dock Street

Dundee

Scotland

DD1 3DU

FIXED ASSETS

Intangible assets

5

23,349

23,349

Tangible assets

6

1,141

1,838

24,490

25,187

CURRENT ASSETS

Stocks

7

846,312

1,267,079

Debtors

8

938,036

203,204

Cash at bank

251,027

276,666

2,035,375

1,746,949

CREDITORS

Amounts falling due within one year

9

1,483,815

1,724,630

NET CURRENT ASSETS

551,560

22,319

TOTAL ASSETS LESS CURRENT LIABILITIES

576,050

47,506

CREDITORS

Amounts falling due after more than one year

10

-

439,270

NET ASSETS/(LIABILITIES)

576,050

(391,764

)

CAPITAL AND RESERVES

Called up share capital

25,513

20,000

Share premium

472,916

176,096

Retained earnings

77,621

(587,860

)

576,050

(391,764

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

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.

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 Board of Directors and authorised for issue on 17 September 2026 and were signed on its behalf by:

A B Nalcacioglu - Director

1.	STATUTORY INFORMATION

Robust Ventures Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Computer equipment

-

straight line over 3 years

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

A financial asset or a financial liability is recognised only when the entity becomes a party to the

contractual provisions of the instrument. Basic financial instruments are initially recognised at

transaction price and measured at amortised cost using the effective interest method. Where

investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise

be measured reliably, the investment is subsequently measured at fair value through profit and loss. All

other investments are subsequently measured at cost less impairment.

Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of

impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss

is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other

financial assets that are individually significant, are assessed individually for impairment.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension plan for the benefit of its employees.

Contributions are recognised as expenses as they become payable. Differences between contributions

payable in the year and those actually paid are recognised as either prepayments or accruals in the

balance sheet. The assets of the defined contribution pension scheme are held separately from those of

the company in an independently administered fund.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 23 ) .

5.	INTANGIBLE FIXED ASSETS

Patents and

licences

£

COST

At 1 October 2024

and 30 September 2025

23,349

NET BOOK VALUE

At 30 September 2025

23,349

At 30 September 2024

23,349

6.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 October 2024

and 30 September 2025

2,114

DEPRECIATION

At 1 October 2024

276

Charge for year

697

At 30 September 2025

973

NET BOOK VALUE

At 30 September 2025

1,141

At 30 September 2024

1,838

7.

STOCKS

30.9.25

30.9.24

£

£

Stocks

846,312

1,267,079

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

829,410

18,742

Other debtors

94,753

151,313

Prepayments and accrued income

13,873

33,149

938,036

203,204

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

32,318

460,954

Withholding tax

25,609

-

VAT

34,847

697

Other creditors

684,746

641,410

Director's current account

5,168

-

Accruals and deferred income

701,127

621,569

1,483,815

1,724,630

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Other creditors

-

439,270

11.	ULTIMATE CONTROLLING PARTY

The controlling party is SKYWALKER GLOBAL INVESTMENTS LTD.

The following reproduces the text of the report prepared for the directors 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 Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 September 2025 set out on pages one to three and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Mint Accounting Ltd

63 Dock Street

Dundee

Scotland

DD1 3DU

17 September 2026