Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312025-05-202024-04-01falseNo description of principal activity1falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true1false 13410515 2024-04-01 2025-03-31 13410515 2023-04-01 2024-03-31 13410515 2025-03-31 13410515 2024-03-31 13410515 c:Director1 2024-04-01 2025-03-31 13410515 d:CurrentFinancialInstruments 2025-03-31 13410515 d:CurrentFinancialInstruments 2024-03-31 13410515 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 13410515 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13410515 d:ShareCapital 2025-03-31 13410515 d:ShareCapital 2024-03-31 13410515 c:OrdinaryShareClass1 2024-04-01 2025-03-31 13410515 c:OrdinaryShareClass1 2025-03-31 13410515 c:FRS102 2024-04-01 2025-03-31 13410515 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13410515 c:FullAccounts 2024-04-01 2025-03-31 13410515 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13410515 6 2024-04-01 2025-03-31 13410515 e:PoundSterling 2024-04-01 2025-03-31 13410515 d:EntityControlledByKeyManagementPersonnel1 2024-04-01 2025-03-31 13410515 d:EntityControlledByKeyManagementPersonnel1 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13410515









MJ ROWLANDS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
MJ ROWLANDS LIMITED
REGISTERED NUMBER: 13410515

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025


2025

2024
Note
£
£
£
£

Fixed assets
  

Investments
 4 
1
1

  
1
1

Current assets
  

Cash at bank and in hand
 5 
100
100

  
100
100

Creditors: amounts falling due within one year
 6 
(1)
(1)

Net current assets
  
 
 
99
 
 
99

Net assets
  
100
100


Capital and reserves
  

Called up share capital 
 7 
100
100

  
100
100


Page 1

 
MJ ROWLANDS LIMITED
REGISTERED NUMBER: 13410515
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

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 comprehensive income 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 on 20 May 2025.




M J O'Hara
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
MJ ROWLANDS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

MJ Rowlands Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is 101 Rowlands Avenue, Hatch End, Pinner, Middlesex, England, HA5 4AW.
The company is a holding company.

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

Valuation of investments

Investments in associates are measured at cost less accumulated impairment.

 
2.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).


4.


Fixed asset investments





Investment in associate

£



Cost 


At 1 April 2024
1



At 31 March 2025
1




Page 3

 
MJ ROWLANDS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
100
100

100
100



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Amounts owed to associated undertaking
1
1

1
1



7.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1 each
100
100



8.


Related party transactions

At the year end, the company owed £1 (2024 - £1) to its associated undertaking.


9.


Controlling party

The ultimate controlling party is the director by virtue of his shareholding.

Page 4