ACCOUNTS - Final Accounts

Company Registration Number: 04179189

ST ROBERTS HOMES LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

ST ROBERTS HOMES LTD

REGISTERED NUMBER: 04179189

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		50		50
			50		50
Current assets
Debtors: amounts falling due within one year	5	5		30,000
Cash at bank and in hand		63,671		81,017
		63,676		111,017
Creditors: amounts falling due within one year	6	(1,951)		(55,690)
Net current assets			61,725		55,327
Total assets less current liabilities			61,775		55,377

Net assets			61,775		55,377

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ST ROBERTS HOMES LTD

REGISTERED NUMBER: 04179189

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Capital and reserves
Called up share capital	7	2	2
Profit and loss account		61,773	55,375
		61,775	55,377

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

P Cable

Director

Date: 6 November 2025

The notes on pages 3 to 5 form part of these financial statements.

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ST ROBERTS HOMES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

St Roberts Homes Limited is a private company limited by shares, incorporated in England and Wales under company number 04179189. The address of the registered office is 1 Rudgate Court Rudgate Court, Walton, Wetherby, England, LS23 7BF.
These accounts have been prepared in pound sterling as this is the currency of the primary economic environment in which the Company operates.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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ST ROBERTS HOMES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

4.	Fixed asset investments

		Investments in joint venture
		£
	Cost or valuation
	At 1 April 2024	50
	At 31 March 2025	50

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ST ROBERTS HOMES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Debtors

					2025	2024
					£	£


Other debtors	5	30,000
	5	30,000

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	200	583
Other creditors	-	2,989
Accruals and deferred income	1,751	52,118
	1,951	55,690

7.	Share capital
		2025	2024
		£	£

Allotted, called up

2 (2024 - 2) Ordinary shares shares of £1.00 each	2	2

8.	Related party transactions
	CFK Developments Limited is the parent company of St Roberts Homes Limited. An intercompany loan of £28,535 (£117,967 2024) due from CFK Development Limited was written off in 2025. In the year ended 31 March 2025, investment income of £6,000 (2024: £50,000) was received from St Roberts Home Westgate Limited.

9.	Controlling party

The company is a wholly owned subsidiary of CFK Developments Limited, registered in England and
Wales and which has the same registered office as this company.

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