ROWLEY CARDROME LIMITED - Filleted accounts

Registered number

02778564

ROWLEY CARDROME LIMITED

Unaudited Filleted Accounts

31 January 2025

ROWLEY CARDROME LIMITED

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of ROWLEY CARDROME LIMITED for the year ended 31 January 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ROWLEY CARDROME LIMITED for the year ended 31 January 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
Our work has been undertaken in accordance with ICAEW Technical Release 07/16 AAF.
…........................................
Fordhams & Co. Limited
Chartered Accountants
Studio 6
6 Hornsey Street
London
N7 8GR

31 October 2025

ROWLEY CARDROME LIMITED
Registered number:		02778564
Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		778,794			709,757
Investments	4		383,575			383,575
			1,162,369			1,093,332

Current assets
Debtors	5	22,267			22,267
Cardrome Direct Limited		1,308,308			1,328,308
Cash at bank and in hand		1,106,565			1,057,646
		2,437,140			2,408,221

Creditors: amounts falling due within one year	6	(88,655)			(86,573)

Net current assets			2,348,485			2,321,648

Net assets			3,510,854			3,414,980

Capital and reserves
Called up share capital			100			100
Profit and loss account			3,510,754			3,414,880

Shareholder's funds			3,510,854			3,414,980

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



….......................................
Mr Daniel Robert Rowley
Director
Approved by the board on 31 October 2025

ROWLEY CARDROME LIMITED
Notes to the Accounts
for the year ended 31 January 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Plant and machinery			20% at Reducing Balance Method
	Motor Vehicles			10% at Reducing Balance Method
	Fixtures, fittings, tools and equipment			20% at Reducing Balance Method

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.













	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.



2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					6		6


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2024	641,061		69,284		140,712		851,057
	Additions	66,703		12,389		-		79,092
	At 31 January 2025	707,764		81,673		140,712		930,149

	Depreciation
	At 1 February 2024	-		62,209		79,091		141,300
	Charge for the year	-		3,893		6,162		10,055
	At 31 January 2025	-		66,102		85,253		151,355

	Net book value
	At 31 January 2025	707,764		15,571		55,459		778,794
	At 31 January 2024	641,061		7,075		61,621		709,757



4	Investments

Other
investments
£
	Cost
	At 1 February 2024							383,575

	At 31 January 2025							383,575





5	Debtors					2025		2024
£							£
	Other debtors					22,267		22,267

6	Creditors: amounts falling due within one year					2025		2024
£							£

	Net Wages					41,534		25,246
	Trade creditors					2,568		-
	Taxation and social security costs					37,213		51,516
	Other creditors					7,340		9,811
						88,655		86,573


7	Other information

	ROWLEY CARDROME LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Cardrome
	Upper Rainham Road
	Hornchurch
	Essex
	RM12 4EU