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Company No: 10743773 (England and Wales)

ROWAN HAZEL HOMES LIMITED

Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

ROWAN HAZEL HOMES LIMITED

Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

ROWAN HAZEL HOMES LIMITED

COMPANY INFORMATION

For the financial year ended 31 March 2025
ROWAN HAZEL HOMES LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 31 March 2025
DIRECTORS Thomas Robert Stebbing
Sarah-Jane Stebbing
REGISTERED OFFICE Bonnie Doon
Albert Street
Bury St Edmunds
IP33 3EA
United Kingdom
COMPANY NUMBER 10743773 (England and Wales)
CHARTERED ACCOUNTANTS Gascoynes
Gascoyne House
Moseleys Farm Business Centre
Fornham All Saints
Bury St Edmunds
Suffolk
IP28 6JY
ROWAN HAZEL HOMES LIMITED

BALANCE SHEET

As at 31 March 2025
ROWAN HAZEL HOMES LIMITED

BALANCE SHEET (continued)

As at 31 March 2025
Note 2025 2024
£ £
Fixed assets
Tangible assets 3 431 450,574
431 450,574
Current assets
Stocks 204,792 1,097,581
Debtors 4 97,665 189
Cash at bank and in hand 528,407 1,923
830,864 1,099,693
Creditors: amounts falling due within one year 5 ( 640,506) ( 1,413,511)
Net current assets/(liabilities) 190,358 (313,818)
Total assets less current liabilities 190,789 136,756
Net assets 190,789 136,756
Capital and reserves
Called-up share capital 6 100 100
Profit and loss account 190,689 136,656
Total shareholders' funds 190,789 136,756

For the financial 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.

Directors' responsibilities:

The financial statements of Rowan Hazel Homes Limited (registered number: 10743773) were approved and authorised for issue by the Board of Directors on 09 May 2025. They were signed on its behalf by:

Thomas Robert Stebbing
Director
ROWAN HAZEL HOMES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
ROWAN HAZEL HOMES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Rowan Hazel Homes Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Bonnie Doon, Albert Street, Bury St Edmunds, IP33 3EA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including directors 2 2

3. Tangible assets

Plant and machinery etc. Total
£ £
Cost
At 01 April 2024 451,814 451,814
Transfers ( 450,000) ( 450,000)
At 31 March 2025 1,814 1,814
Accumulated depreciation
At 01 April 2024 1,240 1,240
Charge for the financial year 143 143
At 31 March 2025 1,383 1,383
Net book value
At 31 March 2025 431 431
At 31 March 2024 450,574 450,574

4. Debtors

2025 2024
£ £
Other debtors 97,665 189

5. Creditors: amounts falling due within one year

2025 2024
£ £
Taxation and social security 17,777 116
Other creditors 622,729 1,413,395
640,506 1,413,511

6. Called-up share capital

2025 2024
£ £
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100 100