REGISTERED NUMBER: 11996127 (England and Wales)

Unaudited Financial Statements

for the Period 1 September 2024 to 30 August 2025

for

GB Robotics Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D P Higgs

P R Smart

REGISTERED OFFICE:

Britannia Court

5 Moor Street

Worcester

Worcestershire

WR1 3DB

REGISTERED NUMBER:

11996127 (England and Wales)

ACCOUNTANTS:

Chandler and Partners Limited

5 Moor Street

Worcester

Worcestershire

WR1 3DB

FIXED ASSETS

Tangible assets

4

153,356

204,585

CURRENT ASSETS

Debtors

5

35,926

374,628

Cash at bank and in hand

103,493

350,538

139,419

725,166

CREDITORS

Amounts falling due within one year

6

(101,857

)

(385,161

)

NET CURRENT ASSETS

37,562

340,005

TOTAL ASSETS LESS CURRENT LIABILITIES

190,918

544,590

CREDITORS

Amounts falling due after more than one year

7

(103,447

)

(134,793

)

NET ASSETS

87,471

409,797

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

87,469

409,795

87,471

409,797

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 August 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2026 and were signed on its behalf by:

D P Higgs - Director

P R Smart - Director

1.	STATUTORY INFORMATION

GB Robotics 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.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the period 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 period 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 period was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

208

298,441

20,067

318,716

Additions

-

-

999

999

At 30 August 2025

208

298,441

21,066

319,715

DEPRECIATION

At 1 September 2024

80

103,475

10,576

114,131

Charge for period

25

48,741

3,462

52,228

At 30 August 2025

105

152,216

14,038

166,359

NET BOOK VALUE

At 30 August 2025

103

146,225

7,028

153,356

At 31 August 2024

128

194,966

9,491

204,585

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

18,447

46,493

Other debtors

2,120

292,904

VAT

-

10,656

Prepayments

15,359

24,575

35,926

374,628

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,371

Hire purchase contracts

12,131

12,131

Trade creditors

64,489

293,651

Tax

4,759

64,046

Social security and other taxes

568

2,417

VAT

2,888

-

Credit card

2,277

-

Accrued expenses

4,745

2,545

101,857

385,161

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

2,500

10,000

Bank loans - 2-5 years

-

2,500

Hire purchase contracts

100,947

122,293

103,447

134,793