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REGISTERED NUMBER: 12178096 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ROWLANDS AND HAMES 2019 LIMITED

ROWLANDS AND HAMES 2019 LIMITED (REGISTERED NUMBER: 12178096)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ROWLANDS AND HAMES 2019 LIMITED

COMPANY INFORMATION
for the year ended 31 December 2024







DIRECTORS: J A Isles
I J Robinson
A Farnworth





REGISTERED OFFICE: Chiltern House
181 Bristol Avenue
Blackpool
Lancashire
FY2 0FP





REGISTERED NUMBER: 12178096 (England and Wales)





ACCOUNTANTS: Jones Harris Limited
17 St Peters Place
Fleetwood
Lancashire
FY7 6EB

ROWLANDS AND HAMES 2019 LIMITED (REGISTERED NUMBER: 12178096)

BALANCE SHEET
31 December 2024

2024 2023
Notes £    £   
FIXED ASSETS
Investments 4 839,337 839,337

CURRENT ASSETS
Debtors 5 - 7,275
Cash at bank 1,723 5,334
1,723 12,609
CREDITORS
Amounts falling due within one year 6 (776,055 ) (791,365 )
NET CURRENT LIABILITIES (774,332 ) (778,756 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

65,005

60,581

CAPITAL AND RESERVES
Called up share capital 70 75
Capital redemption reserve 44 39
Retained earnings 64,891 60,467
65,005 60,581

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 March 2025 and were signed on its behalf by:





J A Isles - Director


ROWLANDS AND HAMES 2019 LIMITED (REGISTERED NUMBER: 12178096)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024

1. STATUTORY INFORMATION

Rowlands and Hames 2019 Limited 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 as modified by the revaluation of certain assets.

Investments in subsidiaries
Investments in subsidiary undertakings are reflected at cost or fair value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Going concern
The directors are satisfied at the time of approving the financial statements that the company has adequate resources to continue to operate for the foreseeable future and as such, continues to adopt the going concern basis in preparing the financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

ROWLANDS AND HAMES 2019 LIMITED (REGISTERED NUMBER: 12178096)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST OR VALUATION
At 1 January 2024
and 31 December 2024 839,337
NET BOOK VALUE
At 31 December 2024 839,337
At 31 December 2023 839,337

Cost or valuation at 31 December 2024 is represented by:

Shares in
group
undertakings
£   
Valuation in 2021 839,337

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors - 7,275

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed to group undertakings 767,029 738,334
Directors' current accounts 6,626 50,493
Accruals and deferred income 2,400 2,538
776,055 791,365

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

2024 2023
£    £   
J A Isles and I J Robinson
Balance outstanding at start of year - -
Amounts advanced 12,395 -
Amounts repaid (12,395 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

During the year, dividends amounting to £187,936 (2023 - £224,667) have been paid to the directors.