REGISTERED NUMBER: 04611673 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ROBELEC LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Robinson

SECRETARY:

M Robinson

REGISTERED OFFICE:

127 Beanacre

Melksham

Wiltshire

SN12 7PU

REGISTERED NUMBER:

04611673 (England and Wales)

ACCOUNTANTS:

Graham Barber Accountancy Limited

18 Minster Way

Bath

BA2 6RH

BANKERS:

Barclays Bank plc

20 Bank Street

Melksham

Wiltshire

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

23,237

23,897

23,237

23,897

CURRENT ASSETS

Debtors

223,714

159,731

Cash at bank

36,410

24,255

260,124

183,986

CREDITORS

Amounts falling due within one year

(225,517

)

(150,749

)

NET CURRENT ASSETS

34,607

33,237

TOTAL ASSETS LESS CURRENT LIABILITIES

57,844

57,134

CREDITORS

Amounts falling due after more than one year

(7,956

)

(35,085

)

PROVISIONS FOR LIABILITIES

(4,235

)

(4,288

)

NET ASSETS

45,653

17,761

CAPITAL AND RESERVES

Called up share capital

7

20

20

Retained earnings

8

45,633

17,741

SHAREHOLDERS' FUNDS

45,653

17,761

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 director and authorised for issue on 14 October 2026 and were signed by:

M Robinson - Director

1.	STATUTORY INFORMATION

Robelec 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, and on the basis that the company will continue as a going concern, which following the loss for the year is dependent on an improvement in trading conditions.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of five years.

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.

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

-

20% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on cost

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 5 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

30,000

AMORTISATION

At 1 January 2025

and 31 December 2025

30,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

272,258

Additions

21,645

Disposals

(86,008

)

At 31 December 2025

207,895

DEPRECIATION

At 1 January 2025

248,361

Charge for year

8,480

Eliminated on disposal

(72,183

)

At 31 December 2025

184,658

NET BOOK VALUE

At 31 December 2025

23,237

At 31 December 2024

23,897

6.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

14,801

13,371

Bounce back loan

12,133

9,100

Invoice finance loan

10,347

4,255

37,281

26,726

Amounts falling due between one and two years:

Bank loans - 1-2 years

7,956

14,801

Bounce back loan

-

9,100

7,956

23,901

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

7,956

Bounce back loan

-

3,228

-

11,184

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

20

Ordinary

£1

20

20

8.

RESERVES

Retained

earnings

£

At 1 January 2025

17,741

Profit for the year

107,892

Dividends

(80,000

)

At 31 December 2025

45,633

9.	OTHER FINANCIAL COMMITMENTS

Outstanding pension contributions at 31 December 2025 were £892 (2024 £950).

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

M Robinson

Balance outstanding at start of year

174,774

159,159

Amounts advanced

124,303

102,043

Amounts repaid

(86,427

)

(86,428

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

212,650

174,774