REGISTERED NUMBER: 06125028 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 March 2025

for

The Rowleys Partnership Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C E Shevas

P T Swann-Jones

M O Hook

T A Copson

M Hutchinson

L Parkes

C E Clifford

REGISTERED OFFICE:

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

REGISTERED NUMBER:

06125028 (England and Wales)

FIXED ASSETS

Tangible assets

4

64,490

74,649

CURRENT ASSETS

Debtors

5

871,112

1,069,119

Cash at bank

430,057

79,839

1,301,169

1,148,958

CREDITORS

Amounts falling due within one year

6

702,883

624,744

NET CURRENT ASSETS

598,286

524,214

TOTAL ASSETS LESS CURRENT LIABILITIES

662,776

598,863

PROVISIONS FOR LIABILITIES

18,166

16,649

NET ASSETS

644,610

582,214

CAPITAL AND RESERVES

Called up share capital

7

300,000

300,000

Retained earnings

344,610

282,214

SHAREHOLDERS' FUNDS

644,610

582,214

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.

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 8 September 2025 and were signed on its behalf by:

C E Shevas - Director

T A Copson - Director

1.	STATUTORY INFORMATION

The Rowleys Partnership Ltd 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

-

over the term of the lease

Plant and machinery etc

-

33% on cost and 20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 67 (2024 - 66 ) .

4.	TANGIBLE FIXED ASSETS

Short

Fixtures

leasehold

and

Computer

improvements

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

89,288

82,244

302,136

473,668

Additions

-

1,502

27,655

29,157

At 31 March 2025

89,288

83,746

329,791

502,825

DEPRECIATION

At 1 April 2024

47,012

72,004

280,003

399,019

Charge for year

9,749

3,900

25,667

39,316

At 31 March 2025

56,761

75,904

305,670

438,335

NET BOOK VALUE

At 31 March 2025

32,527

7,842

24,121

64,490

At 31 March 2024

42,276

10,240

22,133

74,649

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

518,295

619,199

Amounts owed by group undertakings

204

-

Other debtors

352,613

449,920

871,112

1,069,119

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

70,979

75,070

Amounts owed to group undertakings

-

213

Taxation and social security

570,345

450,488

Other creditors

61,559

98,973

702,883

624,744

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

300,000

Ordinary shares

£1

300,000

300,000

8.	OTHER FINANCIAL COMMITMENTS

The company has total commitments as the balance date of £151,429 (2024 £206,494).

9.	ULTIMATE CONTROLLING PARTY