Registration number: SC616267

Robertson Art Group Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 8

Robertson Art Group Limited

Company Information

Directors

Mr Gordon Robertson Mrs Senga Robertson

Registered office Registration number

31 Townsend Place Kirkcaldy Fife KY1 1HB SC616267

Accountants

Brown, Scott & Main Chartered Accountants31 Townsend Place Kirkcaldy Fife KY1 1HB

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Robertson Art Group 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 financial statements of Robertson Art Group Limited for the year ended 31 December 2025 as set out on pages 3 to 8 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 of Scotland, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance

This report is made solely to you, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial information of Robertson Art Group Limited and state those matters that we have agreed to state to you in this report in accordance with the requirements of The Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company for our work or for this report.

It is your duty to ensure that Robertson Art Group Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Robertson Art Group Limited. You consider that Robertson Art Group Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Robertson Art Group Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Brown, Scott & Main
Chartered Accountants
31 Townsend Place
Kirkcaldy
Fife
KY1 1HB

23 September 2026

Robertson Art Group Limited

(Registration number: SC616267)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	3,400	5,100
Investment property	6	200,000	112,999
Investments	7	165,100	165,100
		368,500	283,199
Current assets
Debtors	8	55,200	15,850
Cash at bank and in hand		2,035	2,596
		57,235	18,446
Creditors: Amounts falling due within one year	9	(119,361)	(78,308)
Net current liabilities		(62,126)	(59,862)
Total assets less current liabilities		306,374	223,337
Creditors: Amounts falling due after more than one year	9	(44,166)	(53,333)
Provisions for liabilities	11	(21,750)	-
Net assets		240,458	170,004
Capital and reserves
Called up share capital	12	165,200	165,200
Other reserves		65,251	-
Retained earnings		10,007	4,804
Shareholders' funds		240,458	170,004

For the financial 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 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 23 September 2026 and signed on its behalf by:
 

......................................... Mr Gordon Robertson Director

Robertson Art Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
31 Townsend Place
Kirkcaldy
Fife
KY1 1HB

These financial statements were authorised for issue by the Board on 23 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 except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency is sterling.

Group accounts not prepared

The financial statements contain information about Robertson Art Group Limited as an individual company and do not contain consolidated financial information as the parent of the group. The company has taken the option under Section 398 of the Companies Act 2006 not to prepare consolidated financial statements..

Revenue recognition

Turnover represents rental income receivable for the year.

Tax

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

The corporation 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.

Current or deferred taxation assets and liabilities are not discounted.

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 fixed assets are stated at historical cost less accumulated depreciation and accumulated impairment losses. Assets under construction are not depreciated.

Robertson Art Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value and is shown at its most recent valuation at the reporting end date. The surplus or deficit on revaluation is recognised in the profit and loss account. This is transferred, for ease of identification, to a non distributable reserve which displays the cumulative net unrealised surplus on revaluation. Transfers and the resultant balances are shown in the Statement of Changes in Equity.

Impairment of assets

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.
If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Investments in subsidiaries

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

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.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 1).

4

Taxation

The tax charge on the profit for the year was as follows:
	2025		2024
	£		£
UK corporation tax	3,070		1,516
Deferred tax	21,750		-
	24,820		1,516

Robertson Art Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5	Tangible assets

	Motor vehicles  £	Total £
Cost
At 1 January 2025	8,500	8,500
At 31 December 2025	8,500	8,500
Depreciation
At 1 January 2025	3,400	3,400
Charge for the year	1,700	1,700
At 31 December 2025	5,100	5,100
Carrying amount
At 31 December 2025	3,400	3,400
At 31 December 2024	5,100	5,100

6	Investment properties at valuation

	2025 £
At 1 January	112,999
Fair value adjustments	87,001
At 31 December	200,000

The investment property was valued by the director at 31 December 2025. The historic cost of the property is £112,999 (2024 £112,999).

7	Investments

	2025 £	2024 £
Investments in subsidiaries	165,100	165,100