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REGISTERED NUMBER: 11271613 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31st March 2025 |

| for |

| Rowlinson Commercial & Industrial |

| Services Ltd |

Rowlinson Commercial & Industrial

Services Ltd (Registered number: 11271613)

Contents of the Financial Statements

for the year ended 31st March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Rowlinson Commercial & Industrial

Services Ltd

Company Information

for the year ended 31st March 2025

| DIRECTOR: | Mr T J Rowlinson

| REGISTERED OFFICE: | 4 Dillistone Court Crunch Croft

| Sturmer

| Haverhill

| Suffolk

| CB9 7YX

| REGISTERED NUMBER: | 11271613 (England and Wales)

| ACCOUNTANTS: | TWR Accountants

| The Old Registrars

| 57a High Street

| Brandon

| Suffolk

| IP27 0AU

Rowlinson Commercial & Industrial

Services Ltd (Registered number: 11271613)

Balance Sheet

31st March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 7,709 |  | 10,279 |  |

7,709 |  | 10,279 |  |

CURRENT ASSETS

Stocks | 2,150 |  | 1,440 |  |

Debtors | 6 | 15,167 |  | 22,090 |  |

Cash at bank and in hand | 8,654 |  | 1,168 |  |

25,971 |  | 24,698 |  |

CREDITORS

Amounts falling due within one year | 7 | 31,458 |  | 33,438 |  |

NET CURRENT LIABILITIES | (5,487 | ) | (8,740 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,222 |  | 1,539 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | 856 |  |

NET ASSETS | 2,222 |  | 683 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 9 | 2,122 |  | 583 |  |

2,222 |  | 683 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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.

Rowlinson Commercial & Industrial

Services Ltd (Registered number: 11271613)

Balance Sheet - continued

31st March 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 27th October 2025 and were signed by:

Mr T J Rowlinson - Director

Rowlinson Commercial & Industrial

Services Ltd (Registered number: 11271613)

Notes to the Financial Statements

for the year ended 31st March 2025

1. | STATUTORY INFORMATION

| Rowlinson Commercial & Industrial Services Ltd is a private company, limited by shares , registered in England and Wales. 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 0, is being amortised evenly over its estimated useful life of nil 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 | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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.

Rowlinson Commercial & Industrial

Services Ltd (Registered number: 11271613)

Notes to the Financial Statements - continued

for the year ended 31st March 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 3 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st April 2024

| and 31st March 2025 | 10,000 |  |

| AMORTISATION

| At 1st April 2024

| and 31st March 2025 | 10,000 |  |

| NET BOOK VALUE

| At 31st March 2025 | - |  |

| At 31st March 2024 | - |  |

Rowlinson Commercial & Industrial

Services Ltd (Registered number: 11271613)

Notes to the Financial Statements - continued

for the year ended 31st March 2025

5. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1st April 2024

| and 31st March 2025 | 15,054 |  | 19,703 |  | 34,757 |  |

| DEPRECIATION

| At 1st April 2024 | 12,172 |  | 12,306 |  | 24,478 |  |

| Charge for year | 721 |  | 1,849 |  | 2,570 |  |

| At 31st March 2025 | 12,893 |  | 14,155 |  | 27,048 |  |

| NET BOOK VALUE

| At 31st March 2025 | 2,161 |  | 5,548 |  | 7,709 |  |

| At 31st March 2024 | 2,882 |  | 7,397 |  | 10,279 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 7,200 |  | - |  |

| Directors' current accounts | 3,237 |  | 17,801 |  |

| Tax | 2,300 |  | 2,300 |  |

| Prepayments | 2,430 |  | 1,989 |  |

15,167 |  | 22,090 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 5,443 |  | 8,718 |  |

| Hire purchase contracts | 856 |  | 2,383 |  |

| Trade creditors | 3,042 |  | 3,062 |  |

| Tax | 14,498 |  | 13,903 |  |

| Social security and other taxes | 371 |  | 285 |  |

| VAT | 6,063 |  | 3,920 |  |

| Accrued expenses | 1,185 |  | 1,167 |  |

31,458 |  | 33,438 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | - |  | 856 |  |

Rowlinson Commercial & Industrial

Services Ltd (Registered number: 11271613)

Notes to the Financial Statements - continued

for the year ended 31st March 2025

9. | RESERVES

| Retained

| earnings

£ |

| At 1st April 2024 | 583 |  |

| Profit for the year | 51,539 |  |

| Dividends | (50,000 | ) |

| At 31st March 2025 | 2,122 |  |

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31st March 2025 and 31st March 2024:

2025 | 2024 |

£ | £ |

| Mr T J Rowlinson

| Balance outstanding at start of year | 17,801 |  | 363 |  |

| Amounts advanced | 35,436 |  | 66,438 |  |

| Amounts repaid | (50,000 | ) | (49,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 3,237 |  | 17,801 |  |

| Interest has been charged on this overdrawn balance at the HMRC Official rate of 2.25%.

11. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr T J Rowlinson.