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REGISTERED NUMBER: 06499426

Unaudited Financial Statements

for the Year Ended 28 February 2025

for

Rowan Tree Surgery Limited

Rowan Tree Surgery Limited (Registered number: 06499426)

Contents of the Financial Statements

for the Year Ended 28 February 2025

Page |

Company Information | 1 |

Report of the Accountants | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 5 |

Rowan Tree Surgery Limited

Company Information

for the Year Ended 28 February 2025

| DIRECTOR: | Mr Michael Burns

| SECRETARY: | Stones Book Keeping Services (Sussex) Limited

| REGISTERED OFFICE: | 398 Coast Road

| Pevensey Bay

| East Sussex

| BN24 6NY

| REGISTERED NUMBER: | 06499426

Rowan Tree Surgery Limited

Report of the Accountants to the Director of

Rowan Tree Surgery Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

You consider that the company is exempt from an audit for the period ended as above. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial period and of its profit or loss for the financial period.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

Date: .............................................

Rowan Tree Surgery Limited (Registered number: 06499426)

Balance Sheet

28 February 2025

| 28/2/25 | 29/2/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 1 |  |

Tangible assets | 5 | 57,107 |  | 50,088 |  |

57,107 |  | 50,089 |  |

CURRENT ASSETS

Cash at bank | 6,898 |  | 161 |  |

CREDITORS

Amounts falling due within one year | 6 | 62,908 |  | 54,510 |  |

NET CURRENT LIABILITIES | (56,010 | ) | (54,349 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,097 |  | (4,260 | ) |

PROVISIONS FOR LIABILITIES | 3,145 |  | 3,931 |  |

NET LIABILITIES | (2,048 | ) | (8,191 | ) |

CAPITAL AND RESERVES

Called up share capital | 500 |  | 500 |  |

Retained earnings | (2,548 | ) | (8,691 | ) |

SHAREHOLDERS' FUNDS | (2,048 | ) | (8,191 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Rowan Tree Surgery Limited (Registered number: 06499426)

Balance Sheet - continued

28 February 2025

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 director and authorised for issue on 13 October 2025 and were signed by:

Mr Michael Burns - Director

Rowan Tree Surgery Limited (Registered number: 06499426)

Notes to the Financial Statements

for the Year Ended 28 February 2025

1. | STATUTORY INFORMATION

| Rowan Tree Surgery Limited is a private company, limited by shares , registered in Not specified/Other. 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

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 8995, is being amortised evenly over its estimated useful life of fifteen years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Computer equipment | - | 20% on reducing balance

| 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.

Rowan Tree Surgery Limited (Registered number: 06499426)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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 4 (2024 - 4 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 March 2024

| and 28 February 2025 | 8,995 |  |

| AMORTISATION

| At 1 March 2024 | 8,994 |  |

| Charge for year | 1 |  |

| At 28 February 2025 | 8,995 |  |

| NET BOOK VALUE

| At 28 February 2025 | - |  |

| At 29 February 2024 | 1 |  |

Rowan Tree Surgery Limited (Registered number: 06499426)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 March 2024 | 78,126 |  | 20,659 |  | 38,668 |  | 1,923 |  | 139,376 |  |

| Additions | 4,487 |  | - |  | 13,143 |  | - |  | 17,630 |  |

| At 28 February 2025 | 82,613 |  | 20,659 |  | 51,811 |  | 1,923 |  | 157,006 |  |

| DEPRECIATION

| At 1 March 2024 | 42,606 |  | 19,681 |  | 25,791 |  | 1,210 |  | 89,288 |  |

| Charge for year | 7,478 |  | 195 |  | 2,795 |  | 143 |  | 10,611 |  |

| At 28 February 2025 | 50,084 |  | 19,876 |  | 28,586 |  | 1,353 |  | 99,899 |  |

| NET BOOK VALUE

| At 28 February 2025 | 32,529 |  | 783 |  | 23,225 |  | 570 |  | 57,107 |  |

| At 29 February 2024 | 35,520 |  | 978 |  | 12,877 |  | 713 |  | 50,088 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 28/2/25 |  | 29/2/24

£ | £ |

| Bank loans and overdrafts | 8,982 |  | 1,288 |  |

| Trade creditors | 343 |  | 1,644 |  |

| Tax | 6,173 |  | - |  |

| Social security and other taxes | 93 |  | 53 |  |

| VAT | 4,252 |  | 5,417 |  |

| Directors' loan accounts | 41,652 |  | 44,994 |  |

| Accrued expenses | 1,413 |  | 1,114 |  |

62,908 |  | 54,510 |  |

7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| At the year end, the directors loan account shown on the balance sheet was owed to the sole director of the company. Interest has been charged for this loan at 4% and there is no set repayment date. The loan is repayable on demand.

8. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr Michael Burns.