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Registered number: 14167955
Rowan and Robyn Ltd
Unaudited Financial Statements
For the Period 13 June 2022 to 31 May 2023
Hodgson Hey Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14167955
31 May 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 1,823
Investment Properties 5 169,571
171,394
CURRENT ASSETS
Debtors 6 210
Cash at bank and in hand 7,500
7,710
Creditors: Amounts Falling Due Within One Year 7 (66,320 )
NET CURRENT ASSETS (LIABILITIES) (58,610 )
TOTAL ASSETS LESS CURRENT LIABILITIES 112,784
Creditors: Amounts Falling Due After More Than One Year 8 (114,240 )
NET LIABILITIES (1,456 )
CAPITAL AND RESERVES
Called up share capital 9 2
Profit and Loss Account (1,458 )
SHAREHOLDERS' FUNDS (1,456)
Page 1
Page 2
For the period 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr R A Hogan
Director
08/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rowan and Robyn Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14167955 . The registered office is Floor 2 1850 Mill, Shaw Lodge Mills, Halifax, West Yorkshire, HX3 9ET.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable from rental income, net of discounts and value added taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% Reducing Balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 13 June 2022 -
Additions 2,430
As at 31 May 2023 2,430
Depreciation
As at 13 June 2022 -
Provided during the period 607
As at 31 May 2023 607
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 May 2023 1,823
As at 13 June 2022 -
5. Investment Property
31 May 2023
£
Fair Value
As at 13 June 2022 -
Additions 169,571
As at 31 May 2023 169,571
6. Debtors
31 May 2023
£
Due within one year
Trade debtors 210
210
7. Creditors: Amounts Falling Due Within One Year
31 May 2023
£
Other creditors 65,000
Directors' loan accounts 1,320
66,320
8. Creditors: Amounts Falling Due After More Than One Year
31 May 2023
£
Bank loan 114,240
114,240
Bank borrowings are secured against the assets of the company.
9. Share Capital
31 May 2023
£
Allotted, Called up and fully paid 2
Page 4
Page 5
10. Related Party Transactions
During the period the company was lent £65,000 by RH Research Limited, a company in which Mr R Hogan is also a director. £65,000 was due to this company at the year end.
11. Ultimate Controlling Party
The company was controlled by the directors who own 100% of the issued share capital.
Page 5