Acorah Software Products - Accounts Production 16.3.350 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 06549569 Mr Christopher John Morris Mr Paul Wilkinson Morris Mr Thomas Anthony Morris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06549569 2024-02-29 06549569 2025-02-28 06549569 2024-03-01 2025-02-28 06549569 frs-core:CurrentFinancialInstruments 2025-02-28 06549569 frs-core:CapitalRedemptionReserve 2025-02-28 06549569 frs-core:ShareCapital 2025-02-28 06549569 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 06549569 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 06549569 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 06549569 frs-bus:SmallEntities 2024-03-01 2025-02-28 06549569 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 06549569 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 06549569 frs-core:CostValuation 2024-02-29 06549569 frs-core:CostValuation 2025-02-28 06549569 frs-core:ProvisionsForImpairmentInvestments 2024-02-29 06549569 frs-core:ProvisionsForImpairmentInvestments 2025-02-28 06549569 frs-bus:Director1 2024-03-01 2025-02-28 06549569 frs-bus:Director2 2024-03-01 2025-02-28 06549569 frs-bus:Director3 2024-03-01 2025-02-28 06549569 frs-countries:EnglandWales 2024-03-01 2025-02-28 06549569 2023-02-28 06549569 2024-02-29 06549569 2023-03-01 2024-02-29 06549569 frs-core:CurrentFinancialInstruments 2024-02-29 06549569 frs-core:CapitalRedemptionReserve 2024-02-29 06549569 frs-core:ShareCapital 2024-02-29 06549569 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 06549569
Rowant Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
Rowant Ltd
Contents
Contents

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

Page 1
Rowant Ltd
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: 06549569

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 5,100 |  | 5,100
|  |  | 5,100 |  | 5,100
CURRENT ASSETS
Debtors | 5 | 875,000 |  | 875,000 |
Cash at bank and in hand |  | 192 |  | 700 |
|  | 875,192 |  | 875,700 |
Creditors: Amounts Falling Due Within One Year | 6 | (18,308 ) |  | (18,249 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 856,884 |  | 857,451
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 861,984 |  | 862,551
NET ASSETS |  |  | 861,984 |  | 862,551
CAPITAL AND RESERVES
Called up share capital | 7 |  | 4,002 |  | 4,000
Capital redemption reserve |  |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 856,982 |  | 857,551
SHAREHOLDERS' FUNDS |  |  | 861,984 |  | 862,551

For the year ending 28 February 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

Mr Christopher John Morris Director
05/08/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Rowant Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
Rowant Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06549569 . The registered office is Shotover Kilns Old Road, Headington, Oxford, OX3 8ST.
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. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 hose 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.
2.3. Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
2.4. Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Investments

| Other
--- | ---
| £
Cost
As at 1 March 2024 | 5,100
As at 28 February 2025 | 5,100
Provision
As at 1 March 2024 | -
As at 28 February 2025 | -
Net Book Value
As at 28 February 2025 | 5,100
As at 1 March 2024 | 5,100

Page 2
Page 3
Rowant Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 875,000 |  | 875,000

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 660 |  | 599
Directors' loan accounts | 98 |  | 100
Amounts owed to group undertakings | 17,550 |  | 17,550
| 18,308 |  | 18,249

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4,002 |  | 4,000

Page 3