REGISTERED NUMBER: 12534671 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Rowberrys Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Miss S Bhatti

S Halliday

Mrs M I Halliday

Ms R L Ellerbeck

REGISTERED OFFICE:

Suite 2 Victoria House

South Street

Farnham

Surrey

GU9 7QU

REGISTERED NUMBER:

12534671 (England and Wales)

ACCOUNTANTS:

Branston Adams

Suite 2, Victoria House

South Street

Farnham

Surrey

GU9 7QU

FIXED ASSETS

Property, plant and equipment

4

128,953

29,167

CURRENT ASSETS

Inventories

50,000

45,000

Debtors

5

260,739

186,294

Cash at bank and in hand

718,408

599,270

1,029,147

830,564

CREDITORS

Amounts falling due within one year

6

620,941

565,465

NET CURRENT ASSETS

408,206

265,099

TOTAL ASSETS LESS CURRENT LIABILITIES

537,159

294,266

CREDITORS

Amounts falling due after more than one year

7

47,318

87,625

NET ASSETS

489,841

206,641

CAPITAL AND RESERVES

Called up share capital

100

100

Share premium

21,175

21,175

Retained earnings

468,566

185,366

489,841

206,641

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 1 September 2025 and were signed on its behalf by:

S Halliday - Director

1.	STATUTORY INFORMATION

Rowberrys 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.

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

Revenue 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.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 16 (2024 - 16 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

27,704

16

22,667

50,387

Additions

4,611

84,380

24,022

113,013

At 31 March 2025

32,315

84,396

46,689

163,400

DEPRECIATION

At 1 April 2024

11,840

7

9,373

21,220

Charge for year

4,196

1,760

7,271

13,227

At 31 March 2025

16,036

1,767

16,644

34,447

NET BOOK VALUE

At 31 March 2025

16,279

82,629

30,045

128,953

At 31 March 2024

15,864

9

13,294

29,167

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

200,776

134,659

Other debtors

59,963

51,635

260,739

186,294

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

6,181

3,156

Taxation and social security

265,573

160,668

Other creditors

349,187

401,641

620,941

565,465

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

47,318

87,625