1 January 2024 false No description of principal activity Taxfiler 2024.6 true 05046678business:PrivateLimitedCompanyLtd2024-01-012024-12-31 050466782023-12-31 050466782024-01-012024-12-31 05046678business:AuditExemptWithAccountantsReport2024-01-012024-12-31 05046678business:FilletedAccounts2024-01-012024-12-31 050466782024-12-31 05046678business:Director12024-01-012024-12-31 05046678business:CompanySecretary12024-01-012024-12-31 05046678business:RegisteredOffice2024-01-012024-12-31 050466782023-12-31 05046678core:WithinOneYear2024-12-31 05046678core:WithinOneYear2023-12-31 05046678core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 05046678core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 05046678core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 05046678core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 05046678core:PreviouslyStatedAmount2024-12-31 05046678core:PreviouslyStatedAmount2023-12-31 05046678business:SmallEntities2024-01-012024-12-31 05046678countries:EnglandWales2024-01-012024-12-31 05046678core:PlantMachinery2024-01-012024-12-31 05046678core:PlantMachinery2023-12-31 05046678core:PlantMachinery2024-12-31 05046678business:OrdinaryShareClass12024-01-012024-12-31 05046678business:OrdinaryShareClass12023-01-012023-12-31 050466782023-01-012023-12-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 05046678 (England and Wales)
Rowlands Roofing Ltd Unaudited accounts for the year ended 31 December 2024
Rowlands Roofing Ltd Unaudited accounts Contents
Page
- 2 -
Rowlands Roofing Ltd Company Information for the year ended 31 December 2024
Director
A P Rowlands
Secretary
D K Rowlands
Company Number
05046678 (England and Wales)
Registered Office
Wyebank House Canon Bridge Madley, Hereford HR2 9JF England
Accountants
Diana Duggan & Co 27 East Street Hereford HR1 2LU
- 3 -
Rowlands Roofing Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,706 
7,608 
Current assets
Inventories
77,125 
57,843 
Debtors
75,958 
1,746 
Cash at bank and in hand
113,413 
176,100 
266,496 
235,689 
Creditors: amounts falling due within one year
(67,456)
(50,069)
Net current assets
199,040 
185,620 
Net assets
204,746 
193,228 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
203,746 
192,228 
Shareholders' funds
204,746 
193,228 
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 September 2025 and were signed on its behalf by
A P Rowlands Director Company Registration No. 05046678
- 4 -
Rowlands Roofing Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Rowlands Roofing Ltd is a private company, limited by shares, registered in England and Wales, registration number 05046678. The registered office is Wyebank House, Canon Bridge, Madley, Hereford, HR2 9JF, England.
2
Compliance with accounting standards
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. There were no material changes to accounting policies following adoption. The financial statements have been prepared under the historical cost convention.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. There were no material changes to accounting policies following adoption. The financial statements have been prepared under the historical cost convention. convention.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant & machinery
Plant and machinery 25% on reducing balance
Stocks
Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Going concern
There are no material uncertainties that may cast significant doubt about the company's ability to continue as a going concern.
- 5 -
Rowlands Roofing Ltd Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2024
34,253 
At 31 December 2024
34,253 
Depreciation
At 1 January 2024
26,645 
Charge for the year
1,902 
At 31 December 2024
28,547 
Net book value
At 31 December 2024
5,706 
At 31 December 2023
7,608 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
74,078 
- 
Accrued income and prepayments
985 
851 
Other debtors
895 
895 
75,958 
1,746 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
15,509 
17,865 
Other creditors
15,127 
7,569 
Loans from directors
35,607 
23,495 
Accruals
1,213 
1,140 
67,456 
50,069 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
8
Transactions with related parties
The company is controlled by the directors. During the year the directors have introduced £12112 into their loan account making a balance of £35607 (2023 £23495) which is included in other creditors.
9
Average number of employees
During the year the average number of employees was 2 (2023: 2).
- 6 -