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REGISTERED NUMBER: 01485187 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

A. & I. ROWLANDS LIMITED
TRADING AS
ROWLANDS BROS

A. & I. ROWLANDS LIMITED (REGISTERED NUMBER: 01485187)
TRADING AS ROWLANDS BROS






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A. & I. ROWLANDS LIMITED
TRADING AS ROWLANDS BROS

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: I D Rowlands
R S Rowlands



SECRETARY: R S Rowlands



REGISTERED OFFICE: Dunkirk
Aylsham
Norfolk
NR11 6SU



REGISTERED NUMBER: 01485187 (England and Wales)



ACCOUNTANTS: Quinneys
Chartered Certified Accountants
Saxon House
Hellesdon Park Road
Norwich
Norfolk
NR6 5DR



BANKERS: Barclays Bank Plc
Market Place
Aylsham
Norfolk
NR11 6EW

A. & I. ROWLANDS LIMITED (REGISTERED NUMBER: 01485187)
TRADING AS ROWLANDS BROS

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,007,998 808,595

CURRENT ASSETS
Stocks 290,770 379,883
Debtors 5 618,779 580,092
Cash at bank and in hand 998,615 924,529
1,908,164 1,884,504
CREDITORS
Amounts falling due within one year 6 272,820 382,374
NET CURRENT ASSETS 1,635,344 1,502,130
TOTAL ASSETS LESS CURRENT LIABILITIES 2,643,342 2,310,725

PROVISIONS FOR LIABILITIES 197,208 146,105
NET ASSETS 2,446,134 2,164,620

CAPITAL AND RESERVES
Called up share capital 66 66
Capital redemption reserve 34 34
Retained earnings 2,446,034 2,164,520
SHAREHOLDERS' FUNDS 2,446,134 2,164,620

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

A. & I. ROWLANDS LIMITED (REGISTERED NUMBER: 01485187)
TRADING AS ROWLANDS BROS

BALANCE SHEET - continued
31 MARCH 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 July 2025 and were signed on its behalf by:




R S Rowlands - Director



I D Rowlands - Director


A. & I. ROWLANDS LIMITED (REGISTERED NUMBER: 01485187)
TRADING AS ROWLANDS BROS

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

A. & I. Rowlands Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost
Plant and machinery etc - 25% on reducing balance, 15% on reducing balance and 2% on cost

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 22 ) .

A. & I. ROWLANDS LIMITED (REGISTERED NUMBER: 01485187)
TRADING AS ROWLANDS BROS

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 April 2024 253,366 83,630 2,036,705
Additions - - 295,000
Disposals - - -
At 31 March 2025 253,366 83,630 2,331,705
DEPRECIATION
At 1 April 2024 70,618 42,202 1,457,750
Charge for year 3,336 1,672 92,199
Eliminated on disposal - - -
At 31 March 2025 73,954 43,874 1,549,949
NET BOOK VALUE
At 31 March 2025 179,412 39,756 781,756
At 31 March 2024 182,748 41,428 578,955

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2024 16,861 92,174 40,256 2,522,992
Additions - 3,454 - 298,454
Disposals - (21,000 ) - (21,000 )
At 31 March 2025 16,861 74,628 40,256 2,800,446
DEPRECIATION
At 1 April 2024 15,357 88,539 39,931 1,714,397
Charge for year 225 1,556 63 99,051
Eliminated on disposal - (21,000 ) - (21,000 )
At 31 March 2025 15,582 69,095 39,994 1,792,448
NET BOOK VALUE
At 31 March 2025 1,279 5,533 262 1,007,998
At 31 March 2024 1,504 3,635 325 808,595

A. & I. ROWLANDS LIMITED (REGISTERED NUMBER: 01485187)
TRADING AS ROWLANDS BROS

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 600,399 562,014
Other debtors 18,380 18,078
618,779 580,092

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 151,863 175,101
Taxation and social security 104,546 187,910
Other creditors 16,411 19,363
272,820 382,374

7. ULTIMATE CONTROLLING PARTY

The ultimate controlling party of the company are the directors, I D Rowlands and R S Rowlands.