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Rowanfern Limited

Registered Number
SC153385
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2024

Rowanfern Limited
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

YOUNG, Andrew James

Company Secretary

YOUNG, Andrew James

Registered Address

Unit 20, 6 Harmony Row
Govan
Glasgow
G51 3BA

Registered Number

SC153385 (Scotland)
Rowanfern Limited
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Current assets
Debtors147,527121,650
Current asset investments1,0591,059
Cash at bank and on hand-15,824
148,586138,533
Creditors amounts falling due within one year(131,188)(111,308)
Net current assets (liabilities)17,39827,225
Total assets less current liabilities17,39827,225
Creditors amounts falling due after one year(15,661)(25,780)
Net assets1,7371,445
Capital and reserves
Called up share capital1,4401,440
Profit and loss account2975
Shareholders' funds1,7371,445
The financial statements were approved and authorised for issue by the Director on 23 September 2024, and are signed on its behalf by:
YOUNG, Andrew James
Director
Registered Company No. SC153385
Rowanfern Limited
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings15-
Office Equipment-3
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year3050
3.Intangible assets

Total

£
Cost or valuation
At 01 April 2317,500
At 31 March 2417,500
Amortisation and impairment
At 01 April 2317,500
At 31 March 2417,500
Net book value
At 31 March 24-
At 31 March 23-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 234,697
At 31 March 244,697
Depreciation and impairment
At 01 April 234,697
At 31 March 244,697
Net book value
At 31 March 24-
At 31 March 23-
5.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
YOUNG, Andrew James13,98410,303024,287
13,98410,303024,287