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REGISTERED NUMBER: 11271613 (England and Wales)









Unaudited Financial Statements

for the Year Ended 31st March 2023

for

Rowlinson Commercial & Industrial
Services Ltd

Rowlinson Commercial & Industrial
Services Ltd (Registered number: 11271613)






Contents of the Financial Statements
for the year ended 31st March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Rowlinson Commercial & Industrial
Services Ltd

Company Information
for the year ended 31st March 2023







DIRECTOR: Mr T J Rowlinson





REGISTERED OFFICE: 4 Dillistone Court Crunch Croft
Sturmer
Haverhill
Suffolk
CB9 7YX





REGISTERED NUMBER: 11271613 (England and Wales)





ACCOUNTANTS: TWR Accountants
The Old Registrars
57a High Street
Brandon
Suffolk
IP27 0AU

Rowlinson Commercial & Industrial
Services Ltd (Registered number: 11271613)

Balance Sheet
31st March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 2,000
Tangible assets 5 13,705 10,436
13,705 12,436

CURRENT ASSETS
Stocks 150 150
Debtors 6 19,863 20,754
Cash at bank and in hand 1,197 2,893
21,210 23,797
CREDITORS
Amounts falling due within one year 7 31,279 35,950
NET CURRENT LIABILITIES (10,069 ) (12,153 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,636 283

CREDITORS
Amounts falling due after more than one
year

8

3,239

-
NET ASSETS 397 283

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 297 183
397 283

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2023 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.

Rowlinson Commercial & Industrial
Services Ltd (Registered number: 11271613)

Balance Sheet - continued
31st March 2023


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 director and authorised for issue on 25th October 2023 and were signed by:





Mr T J Rowlinson - Director


Rowlinson Commercial & Industrial
Services Ltd (Registered number: 11271613)

Notes to the Financial Statements
for the year ended 31st March 2023

1. STATUTORY INFORMATION

Rowlinson Commercial & Industrial Services Ltd 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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 - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year 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.


Rowlinson Commercial & Industrial
Services Ltd (Registered number: 11271613)

Notes to the Financial Statements - continued
for the year ended 31st March 2023

2. ACCOUNTING POLICIES - continued
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 3 (2022 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st April 2022
and 31st March 2023 10,000
AMORTISATION
At 1st April 2022 8,000
Charge for year 2,000
At 31st March 2023 10,000
NET BOOK VALUE
At 31st March 2023 -
At 31st March 2022 2,000

Rowlinson Commercial & Industrial
Services Ltd (Registered number: 11271613)

Notes to the Financial Statements - continued
for the year ended 31st March 2023

5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1st April 2022 15,364 14,416 29,780
Additions - 10,120 10,120
Disposals (310 ) (4,833 ) (5,143 )
At 31st March 2023 15,054 19,703 34,757
DEPRECIATION
At 1st April 2022 10,186 9,158 19,344
Charge for year 1,281 3,288 4,569
Eliminated on disposal (255 ) (2,606 ) (2,861 )
At 31st March 2023 11,212 9,840 21,052
NET BOOK VALUE
At 31st March 2023 3,842 9,863 13,705
At 31st March 2022 5,178 5,258 10,436

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 15,480 8,435
Other debtors 13 -
Directors' current accounts 363 8,046
Tax 2,300 2,300
Prepayments 1,707 1,973
19,863 20,754

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 14,118 11,428
Hire purchase contracts 2,106 656
Trade creditors 772 3,086
Tax 7,443 13,237
Social security and other taxes 330 552
VAT 5,421 5,934
Accrued expenses 1,089 1,057
31,279 35,950

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 3,239 -

Rowlinson Commercial & Industrial
Services Ltd (Registered number: 11271613)

Notes to the Financial Statements - continued
for the year ended 31st March 2023

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2023 and 31st March 2022:

2023 2022
£    £   
Mr T J Rowlinson
Balance outstanding at start of year 8,046 8,056
Amounts advanced 25,317 51,490
Amounts repaid (33,000 ) (51,500 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 363 8,046

Interest has been charged on this overdrawn balance at the HMRC Official rate of 2%.

10. ULTIMATE CONTROLLING PARTY

The controlling party is Mr T J Rowlinson.