Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-312024-05-31truefalse2023-06-01falseNo description of principal activity22The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04413119 2023-06-01 2024-05-31 04413119 2022-06-01 2023-05-31 04413119 2024-05-31 04413119 2023-05-31 04413119 2022-06-01 04413119 c:Director3 2023-06-01 2024-05-31 04413119 c:Director4 2023-06-01 2024-05-31 04413119 d:Goodwill 2024-05-31 04413119 d:Goodwill 2023-05-31 04413119 d:CurrentFinancialInstruments 2024-05-31 04413119 d:CurrentFinancialInstruments 2023-05-31 04413119 d:Non-currentFinancialInstruments 2024-05-31 04413119 d:Non-currentFinancialInstruments 2023-05-31 04413119 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 04413119 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 04413119 d:Non-currentFinancialInstruments d:AfterOneYear 2024-05-31 04413119 d:Non-currentFinancialInstruments d:AfterOneYear 2023-05-31 04413119 d:ShareCapital 2023-06-01 2024-05-31 04413119 d:ShareCapital 2024-05-31 04413119 d:ShareCapital 2022-06-01 2023-05-31 04413119 d:ShareCapital 2023-05-31 04413119 d:ShareCapital 2022-06-01 04413119 d:RetainedEarningsAccumulatedLosses 2023-06-01 2024-05-31 04413119 d:RetainedEarningsAccumulatedLosses 2024-05-31 04413119 d:RetainedEarningsAccumulatedLosses 2022-06-01 2023-05-31 04413119 d:RetainedEarningsAccumulatedLosses 2023-05-31 04413119 d:RetainedEarningsAccumulatedLosses 2022-06-01 04413119 c:FRS102 2023-06-01 2024-05-31 04413119 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 04413119 c:FullAccounts 2023-06-01 2024-05-31 04413119 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 04413119 6 2023-06-01 2024-05-31 04413119 e:PoundSterling 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure

Registered number: 04413119










ROWLANDS WOODHOUSE (HOLDINGS) LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2024

 
ROWLANDS WOODHOUSE (HOLDINGS) LIMITED
REGISTERED NUMBER:04413119

STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 5 
256,652
256,652

  
256,652
256,652

Current assets
  

Debtors: amounts falling due within one year
 6 
116
700,133

Bank account
  
2,159
3,017

  
2,275
703,150

Creditors: amounts falling due within one year
 7 
(229,276)
(920,134)

Net current liabilities
  
 
 
(227,001)
 
 
(216,984)

Total assets less current liabilities
  
29,651
39,668

Creditors: amounts falling due after more than one year
 8 
(10,067)
(23,658)

  

Net assets
  
19,584
16,010


Capital and reserves
  

Called up share capital 
  
14,901
14,901

Profit and loss account
  
4,683
1,109

  
19,584
16,010


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on
Page 1

 
ROWLANDS WOODHOUSE (HOLDINGS) LIMITED
REGISTERED NUMBER:04413119
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MAY 2024

23 January 2025.




................................................
Nigel George Gotts
................................................
James Arthur Walker
Director
Director

The notes on pages 5 to 8 form part of these financial statements.

Page 2

 
ROWLANDS WOODHOUSE (HOLDINGS) LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MAY 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 June 2023
14,901
1,109
16,010


Comprehensive income for the year

Profit for the year

-
789,707
789,707


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
789,707
789,707


Contributions by and distributions to owners

Dividends: Equity capital
-
(786,133)
(786,133)


Total transactions with owners
-
(786,133)
(786,133)


At 31 May 2024
14,901
4,683
19,584


The notes on pages 5 to 8 form part of these financial statements.

Page 3

 
ROWLANDS WOODHOUSE (HOLDINGS) LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MAY 2023


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 June 2022
14,901
8,790
23,691


Comprehensive income for the year

Profit for the year

-
23,319
23,319


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
23,319
23,319


Contributions by and distributions to owners

Dividends: Equity capital
-
(31,000)
(31,000)


Total transactions with owners
-
(31,000)
(31,000)


At 31 May 2023
14,901
1,109
16,010


The notes on pages 5 to 8 form part of these financial statements.

Page 4

 
ROWLANDS WOODHOUSE (HOLDINGS) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Rowlands Woodhouse (Holdings) Limited is a private company limited by shares and incorporated in England and Wales, registration number 04413119. The registered office is Laundry Loke Industrial Estate, Folgate Road, North Walsham, Norfolk, NR28 0AJ 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 5

 
ROWLANDS WOODHOUSE (HOLDINGS) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholdera.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Intangible assets




Goodwill

£



Cost


At 1 June 2023
10,000



At 31 May 2024

10,000



Amortisation


At 1 June 2023
10,000



At 31 May 2024

10,000



Net book value



At 31 May 2024
-



At 31 May 2023
-



Page 6

 
ROWLANDS WOODHOUSE (HOLDINGS) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 June 2023
256,652



At 31 May 2024
256,652




Page 7

 
ROWLANDS WOODHOUSE (HOLDINGS) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

6.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
-
700,000

Other debtors
-
20

Prepayments and accrued income
116
113

116
700,133



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
13,198
12,805

Amounts owed to group undertakings
212,700
904,102

Accruals and deferred income
3,378
3,227

229,276
920,134



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
10,067
23,658

10,067
23,658


 
Page 8