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Company Registration No. 09037059 (England and Wales)
Rowans Fire Limited Unaudited accounts for the year ended 31 March 2025
Rowans Fire Limited Unaudited accounts Contents
Page
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Rowans Fire Limited Company Information for the year ended 31 March 2025
Directors
Judith Caroline Evans Sarah Weir
Company Number
09037059 (England and Wales)
Registered Office
27 Gringley Road Misterton Notts DN10 4AP
Accountants
Accsafe Ltd T/A D&K Accounting Office 2, The Beehive Bawtry Hall Bawtry South Yorkshire DN10 6JH
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Rowans Fire Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
35,141 
28,229 
Current assets
Debtors
92,914 
25,471 
Cash at bank and in hand
88,473 
191,398 
181,387 
216,869 
Creditors: amounts falling due within one year
(103,011)
(119,093)
Net current assets
78,376 
97,776 
Total assets less current liabilities
113,517 
126,005 
Creditors: amounts falling due after more than one year
(2,492)
(1,674)
Provisions for liabilities
Deferred tax
(2,193)
(6,744)
Net assets
108,832 
117,587 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
108,732 
117,487 
Shareholders' funds
108,832 
117,587 
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 1 May 2025 and were signed on its behalf by
Judith Caroline Evans Director Company Registration No. 09037059
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Rowans Fire Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Rowans Fire Limited is a private company, limited by shares, registered in England and Wales, registration number 09037059. The registered office is 27 Gringley Road, Misterton, Notts, DN10 4AP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% Reducing Balance Method
Plant & machinery
25% Reducing Balance Method
Motor vehicles
25% Reducing Balance Method
Fixtures & fittings
15% Straight Line Method
Computer equipment
33% Reducing Balance Method
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Rowans Fire Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
8,108 
759 
31,687 
- 
4,230 
44,784 
Additions
- 
- 
27,208 
765 
1,698 
29,671 
Disposals
- 
- 
(31,687)
- 
- 
(31,687)
At 31 March 2025
8,108 
759 
27,208 
765 
5,928 
42,768 
Depreciation
At 1 April 2024
1,165 
684 
11,882 
- 
2,824 
16,555 
Charge for the year
139 
19 
5,568 
19 
510 
6,255 
On disposals
- 
- 
(15,183)
- 
- 
(15,183)
At 31 March 2025
1,304 
703 
2,267 
19 
3,334 
7,627 
Net book value
At 31 March 2025
6,804 
56 
24,941 
746 
2,594 
35,141 
At 31 March 2024
6,943 
75 
19,805 
- 
1,406 
28,229 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
92,914 
24,690 
Other debtors
- 
781 
92,914 
25,471 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
36,587 
18,109 
Obligations under finance leases and hire purchase contracts
4,407 
5,929 
Trade creditors
2,470 
58 
Taxes and social security
29,275 
35,960 
Other creditors
- 
258 
Loans from directors
30,272 
58,779 
103,011 
119,093 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
2,492 
1,674 
8
Average number of employees
During the year the average number of employees was 4 (2024: 3).
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