Shaun Rowland Building Contractors Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 04209074

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		416,538		404,527

			416,538		404,527
CURRENT ASSETS
Debtors	5	6,170		29,666
Cash at bank and in hand		169,200		118,056

		175,370		147,722
Creditors: Amounts Falling Due Within One Year	6	(56,043 )		(22,316 )

NET CURRENT ASSETS (LIABILITIES)			119,327		125,406

TOTAL ASSETS LESS CURRENT LIABILITIES			535,865		529,933

Creditors: Amounts Falling Due After More Than One Year	7		(3,393 )		(4,537 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(48,468 )		(38,674 )

NET ASSETS			484,004		486,722

CAPITAL AND RESERVES
Called up share capital	9		100		100
Fair value reserve	11		246,259		246,259
Profit and Loss Account			237,645		240,363

SHAREHOLDERS' FUNDS			484,004		486,722

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Shaun Rowland Building Contractors Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

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 Shaun Rowland

Director

16 October 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Shaun Rowland Building Contractors Limited is a private company, limited by shares, incorporated in England, registered number 04209074. The registered office is Unit 1c Eagle Industrial Estate, Church Green, Witney, Oxfordshire, United Kingdom, OX28 4YR.

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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0%
Plant & Machinery	33% Straight Line
Motor Vehicles	25% Straight Line
Computer Equipment	33% Straight Line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Shaun Rowland Building Contractors Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 4)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 September 2024	400,000	16,679	54,037	749	471,465
Additions	-	19,860	-	1,956	21,816

As at 31 August 2025	400,000	36,539	54,037	2,705	493,281

Depreciation
As at 1 September 2024	-	12,407	54,037	494	66,938
Provided during the period	-	8,912	-	893	9,805

As at 31 August 2025	-	21,319	54,037	1,387	76,743

Net Book Value
As at 31 August 2025	400,000	15,220	-	1,318	416,538

As at 1 September 2024	400,000	4,272	-	255	404,527

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Plant & Machinery	12,233	-

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,000	2,000
Other debtors	4,170	27,666

	6,170	29,666

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Shaun Rowland Building Contractors Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	4,000	-
Trade creditors	1,171	8,751
Bank loans and overdrafts	6,122	3,134
Other creditors	3,041	2,473
Taxation and social security	41,709	7,958

	56,043	22,316

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	3,393	-
Bank loans	-	4,537

	3,393	4,537

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	4,000	-
Later than one year and not later than five years	3,393	-

	7,393	-

	7,393	-

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans with directors:

	As at 1 September 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 August 2025
	£	£	£	£	£
Mr Shaun Rowland	488	80,878	80,567	-	800

As at the year end, the company owed the director, Mr S Rowland, £800.00 (2024: £488.26) by way of directors loan.

The above loan is unsecured, interest free and repayable on demand.

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Shaun Rowland Building Contractors Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

11. Reserves

	Fair Value Reserve
	£
As at 1 September 2024	246,259

As at 31 August 2025	246,259

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