Company No: 04011014 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2024		2023
		£		£
Fixed assets
Investment property	3	4,225,000		3,014,500
		4,225,000		3,014,500
Current assets
Debtors
- due within one year	4	334,474		128,161
- due after more than one year	4	550		550
Cash at bank and in hand		4,855,403		5,078,193
		5,190,427		5,206,904
Creditors: amounts falling due within one year	5	( 2,657,450)		( 2,910,320)
Net current assets		2,532,977		2,296,584
Total assets less current liabilities		6,757,977		5,311,084
Provision for liabilities		( 313,306)		0
Net assets		6,444,671		5,311,084
Capital and reserves
Called-up share capital		65		65
Revaluation reserve		933,904		933,904
Capital redemption reserve		35		35
Undistributable reserve		907,875		0
Profit and loss account		4,602,792		4,377,080
Total shareholder's funds		6,444,671		5,311,084

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Rowlinson Investments Limited (registered number: 04011014) were approved and authorised for issue by the Director on 29 September 2025. They were signed on its behalf by:

D J Roberts Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Rowlinson Investments Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 3 Stockport Exchange, Stockport, SK1 3GG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised:

Revenue derived from the sale of property, including land, is recognised upon the transfer of risks and rewards of ownership to the buyer, when there is an exchange of unconditional contracts.

Rental income is recognised in the period it falls due.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to and from related parties.

2. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year.	0		0

The director did not receive remuneration from the company other than a pension contribution.

3. Investment property

	Investment property
	£
Valuation
As at 01 January 2024	3,014,500
Fair value movement	1,210,500
As at 31 December 2024	4,225,000

Valuation

A professional valuation of investment property was completed by Thomson & Associates Chartered Surveyors on 31 March 2025.

The valuation above, has been based upon a valuation carried out by the directors based upon the independent valuation and their knowledge of the market.

Historic cost

The historic cost of the properties as at 31 December 2024 was £2,080,596 (2023: £2,080,596).

4. Debtors

	2024		2023
	£		£
Debtors: amounts falling due within one year
Trade debtors	26,656		25,899
Other debtors	307,818		102,262
	334,474		128,161
Debtors: amounts falling due after more than one year
Other debtors	550		550

5. Creditors: amounts falling due within one year

	2024		2023
	£		£
Trade creditors	16,273		6,204
Amounts owed to director	2,460,269		2,762,112
Accruals and deferred income	30,365		31,869
Taxation and social security	101,111		53,985
Other creditors	49,432		56,150
	2,657,450		2,910,320