ROBERTS CREATIONS LTD


Directors	ROBERTS, Lidia
	ROBERTS, Sion


Registered Address	The Milking Parlour Hurst Farm
	Dairy Lane
	Crockham Hill
	TN8 6RA


Registered Number	16394137 (England and Wales)

Balance Sheet as at
30 April 2026

	Notes	2026
		£	£
Fixed assets
Intangible assets	3		2,400
Tangible assets	4		2,087
			4,487
Current assets
Debtors	5	5,108
Cash at bank and on hand		8,814
		13,922
Creditors amounts falling due within one year	6	(16,312)
Net current assets (liabilities)			(2,390)
Total assets less current liabilities			2,097
Net assets			2,097
Capital and reserves
Called up share capital			220
Profit and loss account			1,877
Shareholders' funds			2,097

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 24 September 2026, and are signed on its behalf by:

ROBERTS, Sion
Director
Registered Company No. 16394137

ROBERTS CREATIONS LTD

Notes to the Financial Statements
for the period ended 30 April 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Amortisation
	Amortisation of Goodwill incorporate from his sole trader over 5 years, straight line.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Land and buildings	25
	Plant and machinery	25
	Fixtures and fittings	25
	Vehicles	25
	Office Equipment	25

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2026
	Average number of employees during the year	2

3.	Intangible assets

		Total
		£
	Cost or valuation
	Additions	3,000
	At 30 April 26	3,000
	Amortisation and impairment
	Charge for year	600
	At 30 April 26	600
	Net book value
	At 30 April 26	2,400
	At 16 April 25	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	Additions	2,268
	At 30 April 26	2,268
	Depreciation and impairment
	Charge for year	181
	At 30 April 26	181
	Net book value
	At 30 April 26	2,087
	At 16 April 25	-

5.	Debtors: amounts due within one year

		2026
		£
	Trade debtors / trade receivables	5,108
	Total	5,108

6.	Creditors: amounts due within one year

		2026
		£
	Taxation and social security	5,204
	Other creditors	10,608
	Accrued liabilities and deferred income	500
	Total	16,312


	Under other creditor £10,608 is the fund owed to the company director.

7.	Share capital
	200 shares of £1 Ordinary shares,10shares of £1 A Ordinary and 10 shares of £1 B ordinary shares, called up and fully paid.