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Rowanfern Limited

Registered Number
SC153385
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2023

Rowanfern Limited
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

Young, Andrew James

Registered Address

Unit 20, 6 Harmony Row
Govan
Glasgow
G51 3BA

Registered Number

SC153385 (Scotland)
Rowanfern Limited
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Current assets
Debtors9121,64998,473
Current asset investments1,0591,059
Cash at bank and on hand15,82444,075
138,532143,607
Creditors amounts falling due within one year10(111,307)(105,901)
Net current assets (liabilities)27,22537,706
Total assets less current liabilities27,22537,706
Creditors amounts falling due after one year11(25,780)(35,650)
Net assets1,4452,056
Capital and reserves
Called up share capital1,4401,440
Profit and loss account5616
Shareholders' funds1,4452,056
The financial statements were approved and authorised for issue by the Director on 27 November 2023, and are signed on its behalf by:
Young, Andrew James
Director
Registered Company No. SC153385
Rowanfern Limited
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Basis of measurement used in 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.
4.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings15-
Office Equipment-3
Intangible assets policy
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.
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year50147
6.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 2217,50017,500
At 31 March 2317,50017,500
Amortisation and impairment
At 01 April 2217,50017,500
At 31 March 2317,50017,500
Net book value
At 31 March 23--
At 31 March 22--
7.Property, plant and equipment

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 April 222,6502,0484,698
At 31 March 232,6502,0484,698
Depreciation and impairment
At 01 April 222,6502,0484,698
At 31 March 232,6502,0484,698
Net book value
At 31 March 23---
At 31 March 22---
8.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Young, Andrew James7,7346,250013,984
7,7346,250013,984
9.Debtors

2023

2022

££
Trade debtors / trade receivables84,45773,935
Other debtors37,19224,538
Total121,64998,473
10.Creditors within one year

2023

2022

££
Trade creditors / trade payables2,3224,170
Bank borrowings and overdrafts9,8709,626
Taxation and social security41,41245,315
Other creditors53,67443,812
Accrued liabilities and deferred income4,0292,978
Total111,307105,901
11.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts25,78035,650
Total25,78035,650