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REGISTERED NUMBER: 09732816 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2023

for

Rowgrace Ltd

Rowgrace Ltd (Registered number: 09732816)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Rowgrace Ltd

Company Information
for the Year Ended 31 August 2023







DIRECTOR: Mr R T Alexander





REGISTERED OFFICE: 4 Sandy Flatts Lane
Bluebell Park
Acklam
Middlesbrough
TS5 7YY





REGISTERED NUMBER: 09732816 (England and Wales)





ACCOUNTANTS: JBC Accountants Limited
Chartered Accountants
3B Lockheed Court
Preston Farm
Stockton on Tees
TS18 3SH

Rowgrace Ltd (Registered number: 09732816)

Balance Sheet
31 August 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 666 1,087
Investments 5 1 1
667 1,088

CURRENT ASSETS
Debtors 6 8,968 14,055
Cash at bank 147 3,768
9,115 17,823
CREDITORS
Amounts falling due within one year 7 9,826 14,914
NET CURRENT (LIABILITIES)/ASSETS (711 ) 2,909
TOTAL ASSETS LESS CURRENT
LIABILITIES

(44

)

3,997

CREDITORS
Amounts falling due after more than one
year

8

(18,200

)

(20,196

)

PROVISIONS FOR LIABILITIES (127 ) (207 )
NET LIABILITIES (18,371 ) (16,406 )

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings (18,381 ) (16,416 )
SHAREHOLDERS' FUNDS (18,371 ) (16,406 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Rowgrace Ltd (Registered number: 09732816)

Balance Sheet - continued
31 August 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 May 2024 and were signed by:





Mr R T Alexander - Director


Rowgrace Ltd (Registered number: 09732816)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

Rowgrace Ltd 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
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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost and 15% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account.
Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.
Tax deferred or accelerated is accounted for in respect of all material timing differences.

Current and deferred 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 1 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022
and 31 August 2023 7,236
DEPRECIATION
At 1 September 2022 6,149
Charge for year 421
At 31 August 2023 6,570
NET BOOK VALUE
At 31 August 2023 666
At 31 August 2022 1,087

Rowgrace Ltd (Registered number: 09732816)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 September 2022
and 31 August 2023 1
NET BOOK VALUE
At 31 August 2023 1
At 31 August 2022 1

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 8,968 14,055

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 449 5,550
Other creditors 9,377 9,364
9,826 14,914

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Other creditors 18,200 20,196

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2023 and 31 August 2022:

2023 2022
£    £   
Mr R T Alexander
Balance outstanding at start of year 14,055 3,173
Amounts advanced 669 17,141
Amounts repaid (5,836 ) (6,259 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 8,888 14,055

Interest has been charged on the above loan at 2%.