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Registered number: 04391284
Rowan Care Limited
Unaudited Financial Statements
For the Period 1 October 2023 to 31 March 2025
Alexander Myerson & Co Limited
Alexander House
61 Rodney Street
Liverpool
Merseyside
L1 9ER
Contents
Page
Balance Sheet 1
Statement of Changes in Equity 2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04391284
31 March 2025 30 September 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 74,903 63,008
Cash at bank and in hand 11,693 21,819
86,596 84,827
Creditors: Amounts Falling Due Within One Year 5 (9,428 ) (7,659 )
NET CURRENT ASSETS (LIABILITIES) 77,168 77,168
TOTAL ASSETS LESS CURRENT LIABILITIES 77,168 77,168
NET ASSETS 77,168 77,168
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 77,068 77,068
SHAREHOLDERS' FUNDS 77,168 77,168
For the period 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
Ms H M Ollivier
Director
30 September 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 1
Page 2
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 October 2022 100 77,067 77,167
Profit for period - 64,009 64,009
Distribution to parent charity under gift aid - (64,008) (64,008)
Other comprehensive income for the year - (64,008 ) (64,008 )
Total comprehensive income for the year - 1 1
As at 30 September 2023 and 1 October 2023 100 77,068 77,168
Profit for period - 70,202 70,202
Distribution to parent charity under gift aid - (70,202) (70,202)
Other comprehensive income for the period - (70,202 ) (70,202 )
Total comprehensive income for the period - - -
As at 31 March 2025 100 77,068 77,168
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rowan Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04391284 . The registered office is 151 Stanley Road, Bootle, Liverpool, Merseyside, L20 3DL.
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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added taxes and other sales taxes.
2.3. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. 
2.4. 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. 
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
2.6. Group relief
The financial statements have been prepared on the assumption that group relief will be used to facilitate the transfer of corporation tax losses between companies in the group. No compensation is made in respect of any loss relief between companies.  
2.7. Gift aid payment to parent charity
The company donates its taxable profits for the reporting period under the gift aid scheme, subject to there being sufficient reserves. These gift aid payments are recognised as distributions to owners of equity within retained earnings. 
3. Average Number of Employees
Average number of employees, including directors, during the period was: 4 (2023: 6)
4 6
Page 3
Page 4
4. Debtors
31 March 2025 30 September 2023
£ £
Due within one year
Trade debtors 5,796 8,825
Prepayments and accrued income 456 -
Other debtors 68,651 54,183
74,903 63,008
5. Creditors: Amounts Falling Due Within One Year
31 March 2025 30 September 2023
£ £
Other taxes and social security 4,210 2,625
Other creditors 2,098 2,034
Accruals and deferred income 3,120 3,000
9,428 7,659
6. Share Capital
31 March 2025 30 September 2023
£ £
Allotted, Called up and fully paid 100 100
7. Related Party Transactions
The company has taken advantage of the disclosure exemptions to which it is entitled regarding transactions with its parent as a 100% owned subsidiary company within the group. 
Expect LtdParent company

Expect Ltd

Parent company

Expect Ltd is the parent company of Rowan Care Limited, which draws up consolidated financial statements. The address of Expect Ltd's registered office and principal place of business is 151 Stanley Road, Bootle, L20 3DL. 
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