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Company Registration No. 09226946 (England and Wales)
Rowson Concrete Limited Unaudited accounts for the year ended 30 September 2023
Rowson Concrete Limited Unaudited accounts Contents
Page
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Rowson Concrete Limited Company Information for the year ended 30 September 2023
Directors
Daniel Rowson Michael Thomas Rowson
Company Number
09226946 (England and Wales)
Registered Office
46 Calder Drive Worsley Manchester M28 0TH England
Accountants
Xeinadin Group Regent House Folds Road Bolton BL1 2RZ
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Rowson Concrete Limited Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
58,920 
58,920 
Tangible assets
6,536 
20,585 
65,456 
79,505 
Current assets
Inventories
509 
445 
Debtors
(99)
10,021 
Cash at bank and in hand
1,671 
18,125 
2,081 
28,591 
Creditors: amounts falling due within one year
(35,755)
(71,486)
Net current liabilities
(33,674)
(42,895)
Total assets less current liabilities
31,782 
36,610 
Creditors: amounts falling due after more than one year
(17,513)
(23,503)
Provisions for liabilities
Deferred tax
(1,242)
(3,911)
Net assets
13,027 
9,196 
Capital and reserves
Called up share capital
66 
100 
Profit and loss account
12,961 
9,096 
Shareholders' funds
13,027 
9,196 
For the year ending 30 September 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 of Directors and authorised for issue on 3 April 2024 and were signed on its behalf by
Daniel Rowson Director Company Registration No. 09226946
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Rowson Concrete Limited Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
Rowson Concrete Limited is a private company, limited by shares, registered in England and Wales, registration number 09226946. The registered office is 46 Calder Drive, Worsley, Manchester, M28 0TH, England.
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:
Plant & machinery
15% reducing balance method
Motor vehicles
25% reducing balance method
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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Rowson Concrete Limited Notes to the Accounts for the year ended 30 September 2023
4
Intangible fixed assets
Total 
£ 
Cost
At 1 October 2022
58,920 
At 30 September 2023
58,920 
Amortisation
At 1 October 2022
- 
At 30 September 2023
- 
Net book value
At 30 September 2023
58,920 
At 30 September 2022
58,920 
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 October 2022
50,580 
Disposals
(21,995)
At 30 September 2023
28,585 
Depreciation
At 1 October 2022
29,995 
Charge for the year
1,677 
On disposals
(9,623)
At 30 September 2023
22,049 
Net book value
At 30 September 2023
6,536 
At 30 September 2022
20,585 
6
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
66 Ordinary shares of £1 each
66 
100 
7
Average number of employees
During the year the average number of employees was 2 (2022: 4).
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