ACCOUNTS - Final Accounts preparation

Company registration number: 01375001

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2025

	F.J. ROWLEY AND SON LIMITED


F.J. ROWLEY AND SON LIMITED

COMPANY INFORMATION

Directors	I J Rowley
	F J Rowley


Company secretary	I J Rowley


Registered number	01375001


Registered office	Richmond House
	Walkern Road
	Stevenage
	SG1 3QP


Accountants	Menzies LLP
	Chartered Accountants
	Richmond House
	Walkern Road
	Stevenage
	SG1 3QP


F.J. ROWLEY AND SON LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 6


F.J. ROWLEY AND SON LIMITED REGISTERED NUMBER:01375001

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		25,000		25,000
Investments	5		386,462		357,921
			411,462		382,921
Current assets
Cash at bank and in hand		52,586		38,291
		52,586		38,291
Creditors: amounts falling due within one year	6	(13,609)		(10,488)
Net current assets			38,977		27,803
Total assets less current liabilities			450,439		410,724

Net assets			450,439		410,724

Capital and reserves
Called up share capital	10,000	10,000
Profit and loss account	440,439	400,724
	450,439	410,724

Page 1


F.J. ROWLEY AND SON LIMITED REGISTERED NUMBER:01375001

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2025

The directors consider 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 directors acknowledge their 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 income and retained earnings 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 by:

................................................

I J Rowley

Director

Date: 4 September 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2


F.J. ROWLEY AND SON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

F. J. Rowley and Son 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.
The presentation currency of the financial statements is the Pound Sterling (£).

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3


F.J. ROWLEY AND SON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.3

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Freehold property	-	10%	on cost
Land	-		not depreciated
Plant and machinery	-	25%	on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.4

Valuation of investments

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 4


F.J. ROWLEY AND SON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4.	Tangible fixed assets

	Freehold property	Plant and machinery	Total
	£	£	£
Cost or valuation
At 1 April 2024	71,391	254,093	325,484
Disposals	-	(20,910)	(20,910)
At 31 March 2025	71,391	233,183	304,574
Depreciation
At 1 April 2024	46,391	254,093	300,484
Disposals	-	(20,910)	(20,910)
At 31 March 2025	46,391	233,183	279,574
Net book value
At 31 March 2025	25,000	-	25,000
At 31 March 2024	25,000	-	25,000

5.	Fixed asset investments

		Other fixed asset investments
		£
	Cost or valuation
	At 1 April 2024	357,921
	Additions	20,000
	Movement	8,541
	At 31 March 2025	386,462

Page 5


F.J. ROWLEY AND SON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Corporation tax	9,374	8,019
Other creditors	635	495
Accruals and deferred income	3,600	1,974
	13,609	10,488

Page 6