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REGISTERED NUMBER: 01241563 (England and Wales)






















PJ Rowbottom Limited

Financial Statements for the Year Ended 31 May 2023






PJ Rowbottom Limited (Registered number: 01241563)






Contents of the Financial Statements
for the year ended 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


PJ Rowbottom Limited

Company Information
for the year ended 31 May 2023







DIRECTORS: R.A. Rowbottom
R.E.M. Rowbottom





SECRETARY: R.A. Rowbottom





REGISTERED OFFICE: Plowlands Farm
Patrington Road
Welwick
East Yorkshire
HU12 0RU





REGISTERED NUMBER: 01241563 (England and Wales)





ACCOUNTANTS: Smailes Goldie Limited
Chartered Accountants
Regent's Court
Princess Street
Hull
East Yorkshire
HU2 8BA

PJ Rowbottom Limited (Registered number: 01241563)

Balance Sheet
31 May 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Investments 4 2 2

CURRENT ASSETS
Debtors 5 433,517 437,517

CREDITORS
Amounts falling due within one year 6 144,730 148,730
NET CURRENT ASSETS 288,787 288,787
TOTAL ASSETS LESS CURRENT
LIABILITIES

288,789

288,789

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 287,789 287,789
SHAREHOLDERS' FUNDS 288,789 288,789

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 February 2024 and were signed on its behalf by:





R.A. Rowbottom - Director


PJ Rowbottom Limited (Registered number: 01241563)

Notes to the Financial Statements
for the year ended 31 May 2023

1. STATUTORY INFORMATION

PJ Rowbottom 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
The financial statements have been prepared in accordance with applicable accounting standards including Section 1A of Financial Reporting Standard 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The financial statements have been prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Preparation of consolidated financial statements
The financial statements contain information about PJ Rowbottom Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries
Investments in subsidiaries are accounted for at cost less impairment in the individual financial statements.

Investments in joint ventures are recognised initially at the transaction price and subsequently adjusted to reflect the company's share of total comprehensive income and equity of the joint venture, less any impairment.

Investment shares in Stallion Syndicates are stated at cost less provision for diminution in value.

Current & deferred tax
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current and past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 and other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

PJ Rowbottom Limited (Registered number: 01241563)

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

4. FIXED ASSET INVESTMENTS
Investment
in group
undertakin
£   
COST
At 1 June 2022
and 31 May 2023 2
NET BOOK VALUE
At 31 May 2023 2
At 31 May 2022 2

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by group undertakings 433,517 437,517

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 93,730 97,730
Accruals and deferred income 51,000 51,000
144,730 148,730

7. RELATED PARTY DISCLOSURES

Entities over which the entity has control

2023 2022

Amount due from related parties 433,517 437,517