Caseware UK (AP4) 2024.0.164 2024.0.164 No description of principal activity2024-01-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false11truetruefalse 11246631 2024-01-01 2024-12-31 11246631 2023-01-01 2023-12-31 11246631 2024-12-31 11246631 2023-12-31 11246631 c:Director1 2024-01-01 2024-12-31 11246631 d:CurrentFinancialInstruments 2024-12-31 11246631 d:CurrentFinancialInstruments 2023-12-31 11246631 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 11246631 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11246631 d:ShareCapital 2024-12-31 11246631 d:ShareCapital 2023-12-31 11246631 d:RetainedEarningsAccumulatedLosses 2024-12-31 11246631 d:RetainedEarningsAccumulatedLosses 2023-12-31 11246631 c:FRS102 2024-01-01 2024-12-31 11246631 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11246631 c:FullAccounts 2024-01-01 2024-12-31 11246631 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11246631 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 11246631









Rowlinson Bowes Street Limited







Unaudited

Financial statements

Information for filing with the registrar

For the year ended 31 December 2024

 
Rowlinson Bowes Street Limited
Registered number: 11246631

Balance Sheet
As at 31 December 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
500
344,752

Cash at bank and in hand
 5 
59,266
47,002

  
59,766
391,754

Creditors: amounts falling due within one year
 6 
(61,765)
(390,167)

Net current (liabilities)/assets
  
 
 
(1,999)
 
 
1,587

Total assets less current liabilities
  
(1,999)
1,587

  

Net (liabilities)/assets
  
(1,999)
1,587


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(2,000)
1,586

  
(1,999)
1,587


The director considers 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 director acknowledges his 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 statement of income and retained earnings 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 by: 


D S Chilton
Director

Date: 17 April 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
Rowlinson Bowes Street Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2024

1.


General information

Rowlinson Bowes Street Limited is a private company limited by shares and incorporated in England. The address of the registered office and principal place of business is Gardale House, 118b Gatley Road, Gatley, Cheadle, SK8 4AU. The company's registered number is 11246631.

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

Functional and presentational currency

The company's functional and presentational currency is GBP. 

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Construction contracts
When the outcome of construction contracts can be estimated reliably, contract revenue and contract costs are recognised as revenue and expenses respectively by reference to the stage of completion at the end of the reporting period.
Reliable estimation of the outcome of construction contracts requires reliable estimates of the stage of completion, future costs and collectability of billings.
The stage of completion is measured by surveys of work performed.
When the outcome of a construction contract cannot be estimated reliably, revenue is only recognised to the extent of contract costs incurred that it is probable will be recoverable.
When it is probable that the total contract costs will exceed total contract revenue on a construction contract, the expected loss shall be recognised as an expense immediately, with a corresponding provision for an onerous contract.
Revenue in respect of variations to contracts and incentive payments is recognised when it is probable it will be agreed by the customer.
Own developments
Revenue derived from the sale of speculative developments is recognised upon the transfer of risks and rewards of ownership to the buyer, when there is an exchange of unconditional contracts.

Page 2

 
Rowlinson Bowes Street Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2024

2.Accounting policies (continued)

 
2.4

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.

 
2.5

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to and from related parties. 

 
2.6

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 shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Debtors

2024
2023
£
£


Trade debtors
-
104,252

Other debtors
500
240,500

500
344,752



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
59,266
47,002


Page 3

 
Rowlinson Bowes Street Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
4,750
145,135

Accruals and deferred income
57,015
245,032

61,765
390,167



7.


Controlling party

The parent company is Rowlinson Developments Limited, a company registered in England, registration number 09381847. 

 
Page 4