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STEVEN ROWLEY LIMITED

Registered Number
06177563
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

STEVEN ROWLEY LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

ROWLEY, Christine
ROWLEY, Steven Alan

Registered Address

1st Floor, Buckley House 31a The Hundred
Romsey
SO51 8GD

Registered Number

06177563 (England and Wales)
STEVEN ROWLEY LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets378,4885,381
78,4885,381
Current assets
Debtors45,62231,931
Cash at bank and on hand780,486740,352
786,108772,283
Creditors amounts falling due within one year5(48,784)(65,327)
Net current assets (liabilities)737,324706,956
Total assets less current liabilities815,812712,337
Creditors amounts falling due after one year6(53,822)-
Net assets761,990712,337
Capital and reserves
Called up share capital150150
Profit and loss account761,840712,187
Shareholders' funds761,990712,337
The financial statements were approved and authorised for issue by the Board of Directors on 6 August 2025, and are signed on its behalf by:
ROWLEY, Steven Alan
Director
Registered Company No. 06177563
STEVEN ROWLEY LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Vehicles25
Office Equipment50
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20252024
Average number of employees during the year40
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 April 242,169-13,66819,26935,106
Additions-76,425-60777,032
At 31 March 252,16976,42513,66819,876112,138
Depreciation and impairment
At 01 April 242,169-11,36216,19429,725
Charge for year-1,6235771,7253,925
At 31 March 252,1691,62311,93917,91933,650
Net book value
At 31 March 25-74,8021,7291,95778,488
At 31 March 24--2,3063,0755,381
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables5,62231,931
Total5,62231,931
5.Creditors: amounts due within one year

2025

2024

££
Taxation and social security25,87042,239
Finance lease and HP contracts18,000-
Dividends payable1,6535,711
Other creditors32214,437
Accrued liabilities and deferred income2,9392,940
Total48,78465,327
6.Creditors: amounts due after one year

2025

2024

££
Other creditors53,822-
Total53,822-
7.Obligations under finance leases

2025

2024

££
Finance lease and HP contracts71,822-