REGISTERED NUMBER: 03347373 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

Robin H Perkins Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr Paul Perkins

Mrs Terri-Anne Perkins

REGISTERED OFFICE:

Sunnyside

5 Winslow Road

Wingrave

Aylesbury

Buckinghamshire

HP22 4PS

REGISTERED NUMBER:

03347373 (England and Wales)

ACCOUNTANTS:

DUX Advisory Limited

Chartered Accountants

Kennel Club House

Gatehouse Way

Aylesbury

Buckinghamshire

HP19 8DB

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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Robin H Perkins Limited for the year ended 31 May 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes 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 in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Robin H Perkins Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Robin H Perkins Limited and state those matters that we have agreed to state to the Board of Directors of Robin H Perkins Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Robin H Perkins Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Robin H Perkins Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Robin H Perkins Limited. You consider that Robin H Perkins 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 financial statements of Robin H Perkins 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 financial statements.

DUX Advisory Limited

Chartered Accountants

Kennel Club House

Gatehouse Way

Aylesbury

Buckinghamshire

HP19 8DB

12 October 2026

FIXED ASSETS

Tangible assets

4

23,631

31,759

CURRENT ASSETS

Stocks

2,805

250,306

Debtors

5

42,224

45,744

Cash at bank

21,559

6,278

66,588

302,328

CREDITORS

Amounts falling due within one year

6

48,531

228,088

NET CURRENT ASSETS

18,057

74,240

TOTAL ASSETS LESS CURRENT LIABILITIES

41,688

105,999

CREDITORS

Amounts falling due after more than one year

7

(14,886

)

(23,006

)

PROVISIONS FOR LIABILITIES

(4,490

)

(6,143

)

NET ASSETS

22,312

76,850

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

22,212

76,750

SHAREHOLDERS' FUNDS

22,312

76,850

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 12 October 2026 and were signed on its behalf by:

Mr Paul Perkins - Director

1.	STATUTORY INFORMATION

Robin H Perkins 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.

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 each asset over its estimated useful life.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2025

and 31 May 2026

47,206

DEPRECIATION

At 1 June 2025

15,447

Charge for year

8,128

At 31 May 2026

23,575

NET BOOK VALUE

At 31 May 2026

23,631

At 31 May 2025

31,759

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

38,618

45,744

Other debtors

3,606

-

42,224

45,744

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Hire purchase contracts

8,120

8,120

Trade creditors

12,357

21,431

Taxation and social security

21,117

4,730

Other creditors

6,937

193,807

48,531

228,088

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.26

31.5.25

£

£

Hire purchase contracts

14,886

23,006