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Registered number: 14984768
Robertson Property Holdings and Investments Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2026
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 14984768
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 66,122 65,600
66,122 65,600
CURRENT ASSETS
Debtors 5 8,150 8,150
Cash at bank and in hand 16,744 11,297
24,894 19,447
Creditors: Amounts Falling Due Within One Year 6 (77,372 ) (76,012 )
NET CURRENT ASSETS (LIABILITIES) (52,478 ) (56,565 )
TOTAL ASSETS LESS CURRENT LIABILITIES 13,644 9,035
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,163 ) (1,064 )
NET ASSETS 12,481 7,971
CAPITAL AND RESERVES
Called up share capital 7 1 1
Income Statement 12,480 7,970
SHAREHOLDERS' FUNDS 12,481 7,971
Page 1
Page 2
For the year ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr Colin Robertson
Director
12th October 2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Robertson Property Holdings and Investments Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number 14984768 . The registered office is Chalice House, Bromley Road, Elmstead, Colchester, Essex, CO7 7BY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured by the amount received in rental income.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets other than Freehold land are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Not depreciated
Plant & Machinery 25% reducing balance
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 August 2025 60,000 8,214 68,214
Additions - 2,562 2,562
As at 31 July 2026 60,000 10,776 70,776
Depreciation
As at 1 August 2025 - 2,614 2,614
Provided during the period - 2,040 2,040
As at 31 July 2026 - 4,654 4,654
Net Book Value
As at 31 July 2026 60,000 6,122 66,122
As at 1 August 2025 60,000 5,600 65,600
5. Debtors
2026 2025
£ £
Due within one year
Other debtors 8,150 8,150
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6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 76,413 75,563
Taxation and social security 959 449
77,372 76,012
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
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