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Registration number: 09638565

Rowe Leisure Foods Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 30 June 2024

 

Rowe Leisure Foods Ltd

Contents

Company Information

1

Director's Report

2

Balance Sheet

3 to 4

Notes to the Unaudited Financial Statements

5 to 8

 

Rowe Leisure Foods Ltd

Company Information





 

Director




 

J Rowe

Registered office





 

Unit 1 Reins Mill
Honley
Holmfirth
West Yorkshire
HD9 6NB

Accountants

D & A Hill
No.18 T8/9 Brooke's Mill
Armitage Bridge
Huddersfield
West Yorkshire
HD4 7NR

 

Rowe Leisure Foods Ltd

Director's Report
for the Year Ended 30 June 2024

The director presents his report and the financial statements for the year ended 30 June 2024.

Director of the company

The director who held office during the year was as follows:

J Rowe

Principal activity

The principal activity of the company is that of a fast food outlet.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 30 January 2025
 

.........................................
J Rowe
Director

 

Rowe Leisure Foods Ltd

(Registration number: 09638565 )
Balance Sheet as at 30 June 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

11,084

13,262

Current assets

 

Stocks

5

2,525

2,450

Debtors

6

25,477

25,519

Cash at bank and in hand

 

399

387

 

28,401

28,356

Creditors: Amounts falling due within one year

7

(67,098)

(54,933)

Net current liabilities

 

(38,697)

(26,577)

Total assets less current liabilities

 

(27,613)

(13,315)

Creditors: Amounts falling due after more than one year

7

(7,926)

(11,259)

Net liabilities

 

(35,539)

(24,574)

Capital and reserves

 

Called up share capital

8

1

1

Retained earnings

(35,540)

(24,575)

Shareholders' deficit

 

(35,539)

(24,574)

For the financial year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 January 2025
 

 

Rowe Leisure Foods Ltd

(Registration number: 09638565 )
Balance Sheet as at 30 June 2024

.........................................
J Rowe
Director

 

Rowe Leisure Foods Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 30 June 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 1 Reins Mill
Honley
Holmfirth
West Yorkshire
HD9 6NB
England

These financial statements were authorised for issue by the director on 30 January 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

Rowe Leisure Foods Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 30 June 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Improvements to property

10% on reducing balance

Equipment

20% on reducing balance

Fixtures and fittings

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2023 - 6).

 

Rowe Leisure Foods Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 30 June 2024

4

Tangible assets

Fixtures and fittings
£

Improvements to property
£

Equipment
£

Total
£

Cost or valuation

At 1 July 2023

8,769

8,931

19,719

37,419

At 30 June 2024

8,769

8,931

19,719

37,419

Depreciation

At 1 July 2023

5,944

4,184

14,029

24,157

Charge for the year

565

475

1,138

2,178

At 30 June 2024

6,509

4,659

15,167

26,335

Carrying amount

At 30 June 2024

2,260

4,272

4,552

11,084

At 30 June 2023

2,825

4,747

5,690

13,262

5

Stocks

2024
£

2023
£

Other inventories

2,525

2,450

6

Debtors

Current

2024
£

2023
£

Other debtors

25,477

25,519

 

25,477

25,519

 

Rowe Leisure Foods Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 30 June 2024

7

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Taxation and social security

21,350

12,640

Accruals and deferred income

3,540

1,580

Other creditors

42,208

40,713

67,098

54,933

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Due after one year

 

Loans and borrowings

9

7,926

11,259

8

Share capital

Allotted, called up and fully paid shares

 

2024

2023

 

No.

£

No.

£

Ordinary of £1 each

1

1

1

1

         

9

Loans and borrowings

2024
£

2023
£

Non-current loans and borrowings

Other borrowings

7,926

11,259