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REGISTERED NUMBER: 01073233 (England and Wales)





















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

H ROWLEY (HOLDINGS) LIMITED

H ROWLEY (HOLDINGS) LIMITED (REGISTERED NUMBER: 01073233)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


H ROWLEY (HOLDINGS) LIMITED

COMPANY INFORMATION
for the year ended 31 March 2023







DIRECTORS: Mrs K M Rowley
J Rowley





SECRETARY: Mrs K M Rowley





REGISTERED OFFICE: One Eastwood Harry Weston Road
Binley Business Park
Coventry
West Midlands
CV3 2UB





REGISTERED NUMBER: 01073233 (England and Wales)





ACCOUNTANTS: Dafferns LLP
Chartered Accountants
One Eastwood
Harry Weston Road
Binley Business Park
Coventry
CV3 2UB

H ROWLEY (HOLDINGS) LIMITED (REGISTERED NUMBER: 01073233)

BALANCE SHEET
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,383,503 1,383,508

CURRENT ASSETS
Debtors 5 37,250 10,303
Investments 6 245,960 245,960
Cash at bank 122,861 142,030
406,071 398,293
CREDITORS
Amounts falling due within one year 7 45,532 31,590
NET CURRENT ASSETS 360,539 366,703
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,744,042

1,750,211

CAPITAL AND RESERVES
Called up share capital 103,000 103,000
Share premium 156,792 156,792
Other reserves 20,000 20,000
Retained earnings 1,464,250 1,470,419
SHAREHOLDERS' FUNDS 1,744,042 1,750,211

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

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

H ROWLEY (HOLDINGS) LIMITED (REGISTERED NUMBER: 01073233)

BALANCE SHEET - continued
31 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 Board of Directors and authorised for issue on 14 February 2024 and were signed on its behalf by:





J Rowley - Director


H ROWLEY (HOLDINGS) LIMITED (REGISTERED NUMBER: 01073233)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2023

1. STATUTORY INFORMATION

H Rowley (Holdings) 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.

Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is not charged on freehold land. Depreciation on other tangible fixed assets is provided at rates calculated to write off the cost of those assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold investment properties - see note below
L/term leasehold investment property - see note below
Fixtures and fittings - 15% reducing balance

Investment properties

Investment properties are included in the Balance sheet at their open market value in accordance with the Finance Reporting Standard for Smaller Entities (effective January 2015) and are not depreciated. This treatment is contrary to Companies Act 2006 which states that fixed assets should be depreciated but is, in the opinion of the directors, necessary in order to give a true and fair view of the financial position of the company.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

H ROWLEY (HOLDINGS) LIMITED (REGISTERED NUMBER: 01073233)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2022
and 31 March 2023 1,383,473 558 1,384,031
DEPRECIATION
At 1 April 2022 - 523 523
Charge for year - 5 5
At 31 March 2023 - 528 528
NET BOOK VALUE
At 31 March 2023 1,383,473 30 1,383,503
At 31 March 2022 1,383,473 35 1,383,508

The investment properties of £1,383,473 (2022: £1,383,473) were valued by the directors on an open market value for existing use basis as at 31 March 2023.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 29,606 1,160
Other debtors 7,644 9,143
37,250 10,303

6. CURRENT ASSET INVESTMENTS
2023 2022
£    £   
Listed investments 245,960 245,960

The market value of the listed investments at 31 March 2023 was £114,911 (2022: £106,448).

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors - 1,496
Taxation and social security 27,944 19,870
Other creditors 17,588 10,224
45,532 31,590

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J Rowley.