REGISTERED NUMBER: 06977838 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Roberts Transport Solutions Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr L Roberts

Ms B Roberts

Mr S Roberts

Mrs E Roberts

REGISTERED OFFICE:

Commercial Brow

Hyde

Cheshire

SK14 2JW

REGISTERED NUMBER:

06977838 (England and Wales)

ACCOUNTANTS:

IN Accountancy Limited

2 Station View

Bramhall Moor Lane

Hazel Grove

Stockport

Cheshire

SK7 5ER

FIXED ASSETS

Tangible assets

4

809,738

586,697

CURRENT ASSETS

Debtors

5

388,998

382,120

Cash at bank

798,779

983,631

1,187,777

1,365,751

CREDITORS

Amounts falling due within one year

6

192,921

176,225

NET CURRENT ASSETS

994,856

1,189,526

TOTAL ASSETS LESS CURRENT LIABILITIES

1,804,594

1,776,223

CREDITORS

Amounts falling due after more than one year

7

(101,038

)

(64,735

)

PROVISIONS FOR LIABILITIES

(153,850

)

(93,627

)

NET ASSETS

1,549,706

1,617,861

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,549,606

1,617,761

SHAREHOLDERS' FUNDS

1,549,706

1,617,861

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 October 2026 and were signed on its behalf by:

Mr L Roberts - Director

1.	STATUTORY INFORMATION

Roberts Transport Solutions Limited 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

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

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and equipment 25% straight line

Motor vehicles 25% straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2025 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

1,196,471

Additions

514,115

Disposals

(306,461

)

At 31 March 2026

1,404,125

DEPRECIATION

At 1 April 2025

609,774

Charge for year

262,756

Eliminated on disposal

(278,143

)

At 31 March 2026

594,387

NET BOOK VALUE

At 31 March 2026

809,738

At 31 March 2025

586,697

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2025

111,900

Additions

224,956

At 31 March 2026

336,856

DEPRECIATION

At 1 April 2025

14,150

Charge for year

60,683

At 31 March 2026

74,833

NET BOOK VALUE

At 31 March 2026

262,023

At 31 March 2025

97,750

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

317,570

311,668

Other debtors

71,428

70,452

388,998

382,120

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts (see note 8)

62,109

20,731

Trade creditors

74,465

59,686

Taxation and social security

36,794

75,405

Other creditors

19,553

20,403

192,921

176,225

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts (see note 8)

101,038

64,735

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.3.26

31.3.25

£

£

Net obligations repayable:

Within one year

62,109

20,731

Between one and five years

101,038

64,735

163,147

85,466

Non-cancellable

operating leases

31.3.26

31.3.25

£

£

Within one year

43,976

38,968

Between one and five years

82,425

-

126,401

38,968

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Hire purchase contracts

163,147

85,466

10.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mr L and Mrs E Roberts.