REGISTERED NUMBER: 12849466 (England and Wales)

Financial Statements

for the Year Ended 31 March 2026

for

William Roberts Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

W F D Roberts

REGISTERED OFFICE:

Suite 5 Manor House

1 Macaulay Road

Broadstone

BH18 8AS

REGISTERED NUMBER:

12849466 (England and Wales)

ACCOUNTANTS:

Parker Cavendish

Chartered Accountants

Suite 301, Stanmore Business

and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

FIXED ASSETS

Intangible assets

4

-

13,148

Tangible assets

5

442

2,997

442

16,145

CURRENT ASSETS

Debtors

6

142,690

125,239

Cash at bank

256

2,764

142,946

128,003

CREDITORS

Amounts falling due within one year

7

(8,937

)

(35,659

)

NET CURRENT ASSETS

134,009

92,344

TOTAL ASSETS LESS CURRENT LIABILITIES

134,451

108,489

CAPITAL AND RESERVES

Called up share capital

1

1

Share premium

150,001

150,001

Retained earnings

(15,551

)

(41,513

)

134,451

108,489

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 director acknowledges his 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 director and authorised for issue on 18 August 2026 and were signed by:

W F D Roberts - Director

1.	STATUTORY INFORMATION

William Roberts 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.	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.

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.

Development costs are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

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

Plant and machinery etc

-

33.33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

66,925

AMORTISATION

At 1 April 2025

53,777

Charge for year

13,148

At 31 March 2026

66,925

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

13,148

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

7,662

DEPRECIATION

At 1 April 2025

4,665

Charge for year

2,555

At 31 March 2026

7,220

NET BOOK VALUE

At 31 March 2026

442

At 31 March 2025

2,997

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

142,690

125,239

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

2,166

2,166

Taxation and social security

4,271

4,271

Other creditors

2,500

29,222

8,937

35,659

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included with other debtors at the year end is an amount of £34,192 (2025: £33,317) due from the director W F D Roberts. Interest of £1,274 (2025: £370) has been charged on the overdrawn balance during the year at a rate of 3.75%.

There have been no advances which individually were considered material and no advance exceeding £10,000 to the director.

It is the intention of the director to repay the overdrawn balance within 9 months of the year end.

9.	RELATED PARTY DISCLOSURES

Included within other debtors is an amount of £91,400 (2025: £87,600) due from WFDR Ltd, a company in which the shareholder has an interest in. This amount has been provided unsecured, interest free and is repayable on demand.

Also included with other debtors is an amount of £17,098 (2025: £29,222 other creditors) due from @ Limited. This amount has been provided unsecured, interest free and repayable on demand