Julian Rowe-Jones Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04686777

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		22,912		26,271

			22,912		26,271
CURRENT ASSETS
Debtors	5	22,237		1,582
Cash at bank and in hand		191,717		357,512

		213,954		359,094
Creditors: Amounts Falling Due Within One Year	6	(228,996 )		(227,540 )

NET CURRENT ASSETS (LIABILITIES)			(15,042 )		131,554

TOTAL ASSETS LESS CURRENT LIABILITIES			7,870		157,825

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		(5,728 )		-

NET ASSETS			2,142		157,825

CAPITAL AND RESERVES
Called up share capital	8		1,000		1,000
Profit and Loss Account			1,142		156,825

SHAREHOLDERS' FUNDS			2,142		157,825

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Julian Rowe-Jones Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Dr J M Rowe Jones

Director

10/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Julian Rowe-Jones Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04686777 . The registered office is Albany House, Claremont Lane, Esher, Surrey, KT10 9FQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

Presentational Currency

The accounts are presented in and rounded to the nearest £1 sterling.

2.2. Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts,rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Income from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

2.3. Tangible Fixed Assets and Depreciation

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Plant & Machinery	15% reducing balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	15% reducing balance

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 the statement of income and retained earnings.

2.4. Financial Instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

2.5. Taxation

Tax is recognised in the statement of income and retained earnings, 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 balance sheet date in the countries where the Company operates and generates income.

Deferred Tax is recognised on accelerated capital allowances as a liability on the balance sheet based on the tax rates enacted into law and anticipated by the company.

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Julian Rowe-Jones Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7. Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8. Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.9. Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	39,282	28,922	91,877	160,081
Additions	-	-	4,498	4,498
Disposals	-	-	(16,198 )	(16,198 )

As at 31 March 2025	39,282	28,922	80,177	148,381

Depreciation
As at 1 April 2024	39,282	23,154	71,374	133,810
Provided during the period	-	866	2,852	3,718
Disposals	-	-	(12,059 )	(12,059 )

As at 31 March 2025	39,282	24,020	62,167	125,469

Net Book Value
As at 31 March 2025	-	4,902	18,010	22,912

As at 1 April 2024	-	5,768	20,503	26,271

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	494	952
Prepayments and accrued income	1,752	630
Directors' loan accounts	19,991	-

	22,237	1,582

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Julian Rowe-Jones Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	858	4,270
Corporation tax	116,744	129,152
Other taxes and social security	1,158	843
Other creditors	966	4,029
Accruals and deferred income	109,270	89,214
Directors' loan accounts	-	32

	228,996	227,540

7. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Accelerated capital allowances	5,728	-

8. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1,000 Ordinary Shares of £ 1.00 each	1,000	1,000

9. Other Commitments

The total of future minimum lease payments under operating leases are as following:

	2025	2024
	£	£
Not later than one year	21,556	40,162

	21,556	40,162

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Dr Julian Rowe Jones	(32 )	10,027	-	-	9,995
Mrs Emma Rowe Jones	-	9,995	-	-	9,995

The above loan is unsecured, interest free and repayable on demand. The amounts were repaid in full within 9 months of the year end.

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