1 May 2024 v2025.57.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activity00falsetruexbrli:purexbrli:sharesiso4217:GBP112910332024-05-012025-04-30112910332025-04-30112910332024-04-3011291033core:WithinOneYear2025-04-3011291033core:WithinOneYear2024-04-3011291033core:ShareCapital2025-04-3011291033core:ShareCapital2024-04-3011291033core:RetainedEarningsAccumulatedLosses2025-04-3011291033core:RetainedEarningsAccumulatedLosses2024-04-3011291033bus:Director12024-05-012025-04-3011291033bus:Director22024-05-012025-04-3011291033bus:RegisteredOffice2024-05-012025-04-3011291033core:LandBuildings2024-05-0111291033core:LandBuildings2024-05-012025-04-3011291033core:LandBuildings2025-04-3011291033core:LandBuildings2024-04-30112910332024-05-011129103312024-05-012025-04-30112910332023-05-012024-04-3011291033countries:EnglandWales2024-05-012025-04-3011291033bus:AuditExempt-NoAccountantsReport2024-05-012025-04-3011291033bus:PrivateLimitedCompanyLtd2024-05-012025-04-3011291033bus:SmallEntities2024-05-012025-04-3011291033bus:FullAccounts2024-05-012025-04-30
Company registration number:
11291033
Rowley Estates Limited
Unaudited Filleted Financial Statements for the year ended
30 April 2025
Rowley Estates Limited
Statement of Financial Position
30 April 2025
20252024
Note££
Fixed assets    
Tangible assets 5
585,000
 
545,000
 
Current assets    
Cash at bank and in hand
1,034
 
874
 
Creditors: amounts falling due within one year 6
(419,891
)
(436,050
)
Net current liabilities
(418,857
)
(435,176
)
Total assets less current liabilities 166,143   109,824  
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account
166,043
 
109,724
 
Shareholders funds
166,143
 
109,824
 
For the year ending
30 April 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
1 September 2025
, and are signed on behalf of the board by:
Mr. P Rowley
Mrs. S Rowley
DirectorDirector
Company registration number:
11291033
Rowley Estates Limited
Notes to the Financial Statements
Year ended
30 April 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Bramhall House, 14 Ack Lane East
,
Bramhall
,
Stockport
,
SK7 2BY
, England.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Investment properties

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

4 Average number of employees

The average number of persons employed by the company during the year was Nil (2024: Nil).

5 Tangible assets

Land and buildings
£
Cost or valuation  
At
1 May 2024
545,000
 
Revaluations
40,000
 
At
30 April 2025
585,000
 
Depreciation  
At
1 May 2024
and
30 April 2025
-  
Carrying amount  
At
30 April 2025
585,000
 
At 30 April 2024
545,000
 

Tangible assets held at valuation

In respect of tangible assets held at valuation, the comparable amounts that would have been recognised if the assets had been carried under the historical cost model are as follows:
Land and buildingsLand and buildings
20252024
££
Aggregate historical cost 345,606   345,606  
Carrying amount 345,606   345,606  

Investment property

Included in land and buildings are the following amounts in relation to investment properties:
2025
£
Carrying amount at
1 May 2024
545,000
 
Fair value adjustments
40,000
 
Carrying amount at
30 April 2025
585,000
 

6 Creditors: amounts falling due within one year

20252024
££
Bank loans and overdrafts
316,123
 
316,135
 
Other creditors
103,768
 
119,915
 
419,891
 
436,050