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Company Registration No. 10206144 (England and Wales)
ROWLAND HAMILTON LIMITED Unaudited accounts for the year ended 31 May 2023
ROWLAND HAMILTON LIMITED Unaudited accounts Contents
Page
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ROWLAND HAMILTON LIMITED Company Information for the year ended 31 May 2023
Director
KAZI MOSTAFIZUR RAHMAN
Company Number
10206144 (England and Wales)
Registered Office
8a Tudor Parade High Road Chadwell Heath Essex RM6 6PS United Kingdom
Accountants
CITYGATE CERTIFIED ACCOUNTANTS EAST LONDON BUSINESS CENTRE 93-101 GREENFIELD ROAD LONDON E1 1EJ
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ROWLAND HAMILTON LIMITED Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Called up share capital not paid
1 
- 
Fixed assets
Tangible assets
142,475 
144,064 
Current assets
Cash at bank and in hand
268,905 
195,124 
Creditors: amounts falling due within one year
(429,402)
(383,900)
Net current liabilities
(160,497)
(188,776)
Net liabilities
(18,021)
(44,712)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(18,022)
(44,713)
Shareholders' funds
(18,021)
(44,712)
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 February 2024 and were signed on its behalf by
KAZI MOSTAFIZUR RAHMAN Director Company Registration No. 10206144
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ROWLAND HAMILTON LIMITED Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
ROWLAND HAMILTON LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10206144. The registered office is 8a Tudor Parade, High Road, Chadwell Heath, Essex, RM6 6PS, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
4
Tangible fixed assets
Land & buildings 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2022
96,000 
54,310 
150,310 
Additions
- 
3,300 
3,300 
At 31 May 2023
96,000 
57,610 
153,610 
Depreciation
At 1 June 2022
- 
6,246 
6,246 
Charge for the year
- 
4,889 
4,889 
At 31 May 2023
- 
11,135 
11,135 
Net book value
At 31 May 2023
96,000 
46,475 
142,475 
At 31 May 2022
96,000 
48,064 
144,064 
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ROWLAND HAMILTON LIMITED Notes to the Accounts for the year ended 31 May 2023
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
5,003 
- 
Trade creditors
138,241 
69,720 
Taxes and social security
619 
- 
Other creditors
- 
5,665 
Loans from directors
217,294 
276,853 
Accruals
68,245 
31,662 
429,402 
383,900 
6
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
7
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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