Caseware UK (AP4) 2024.0.164 2024.0.164 No description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true12024-01-011falsetruefalse 09856185 2024-01-01 2024-12-31 09856185 2023-01-01 2023-12-31 09856185 2024-12-31 09856185 2023-12-31 09856185 c:Director3 2024-01-01 2024-12-31 09856185 d:CurrentFinancialInstruments 2024-12-31 09856185 d:CurrentFinancialInstruments 2023-12-31 09856185 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 09856185 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09856185 d:ShareCapital 2024-12-31 09856185 d:ShareCapital 2023-12-31 09856185 d:RetainedEarningsAccumulatedLosses 2024-12-31 09856185 d:RetainedEarningsAccumulatedLosses 2023-12-31 09856185 c:FRS102 2024-01-01 2024-12-31 09856185 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09856185 c:FullAccounts 2024-01-01 2024-12-31 09856185 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09856185 2 2024-01-01 2024-12-31 09856185 6 2024-01-01 2024-12-31 09856185 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 09856185









Rowlinson Partnerships Limited (formerly Rowlinson Homes Limited)







Unaudited

Financial statements

Information for filing with the registrar

For the year ended 31 December 2024

 
Rowlinson Partnerships Limited
Registered number: 09856185

Balance Sheet
As at 31 December 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
-
25

Current assets
  

Debtors: amounts falling due within one year
 5 
8,750
6,000

Cash at bank and in hand
 6 
29,462
304,332

  
38,212
310,332

Creditors: amounts falling due within one year
 7 
(35,525)
(296,904)

Net current assets
  
 
 
2,687
 
 
13,428

  

Net assets
  
2,687
13,453


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
2,686
13,452

  
2,687
13,453


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 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 Partnerships Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2024

1.


General information

Rowlinson Homes 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, Cheshire, SK8 4AU. The company's registered number is 09856185. 

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies.

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:

Revenue derived from the sale of property, including land, is recognised upon the transfer of risks and rewards of ownership to the buyer, when there is an exchange of unconditional contracts.
Rental income is recognised in the period it falls due.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

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.

Page 2

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

2.Accounting policies (continued)

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

 
2.7

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.8

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, loans from third parties and loans to and from related parties.

 
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 shareholders at an annual general meeting.


3.


Employees

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


4.


Fixed asset investments





Investments in subsidiary companies

£





At 1 January 2024
25


Disposals
(25)



At 31 December 2024
-




Page 3

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

5.


Debtors

2024
2023
£
£


Trade debtors
4,750
6,000

Other debtors
4,000
-

8,750
6,000



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
29,462
304,332



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
-
241,039

Corporation tax
1,619
-

Other creditors
22,090
44,049

Accruals and deferred income
11,816
11,816

35,525
296,904


 
Page 4