Registration number: 00645852

Charles Rowe (Rookwood) Ltd
(Registration number: 00645852)

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Charles Rowe (Rookwood) Ltd
(Registration number: 00645852)

Company Information

Directors

Mr Edward George Rowe Mr William Robert Henry Rowe

Company secretary

Mr Edward George Rowe

Registered office

Rookwood Hall Abbess Roding Ongar Essex CM5 0JL

Registered number

00645852

Accountants

Evolve Tax & Accountancy LLP Chartered Certified AccountantsBaythorne Hall Baythorne End Halstead Essex CO9 4AH

Charles Rowe (Rookwood) Ltd
(Registration number: 00645852)

Balance Sheet as at 5 April 2025

	Note	2025 £	2024 £
Fixed Assets
Tangible Assets	4	7,369,950	6,988,153
Current assets
Stocks	5	209,266	261,334
Debtors	6	122,333	184,932
Cash at bank and in hand		114,957	48,522
		446,556	494,788
Creditors: Amounts falling due within one year	7	(583,734)	(166,935)
Net current (liabilities)/assets		(137,178)	327,853
Total assets less current liabilities		7,232,772	7,316,006
Provisions for liabilities		(1,054,340)	(1,060,565)
Net assets		6,178,432	6,255,441
Capital and Reserves
Called up share capital	8	5,092	5,092
Revaluation reserve		5,237,178	5,237,179
Other reserves		4,908	4,908
Retained Earnings		931,254	1,008,262
Shareholders' funds		6,178,432	6,255,441

For the financial year ending 5 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Charles Rowe (Rookwood) Ltd
(Registration number: 00645852)

Balance Sheet as at 5 April 2025

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 1 December 2025 and signed on its behalf by:
 

......................................... Mr Edward George Rowe Company secretary and director

Charles Rowe (Rookwood) Ltd
(Registration number: 00645852)

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Rookwood Hall
Abbess Roding
Ongar
Essex
CM5 0JL

The principal place of business is:
Rookwood Hall
Abbess Roding
Ongar
Essex
CM5 0JL

These financial statements were authorised for issue by the Board on 1 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Charles Rowe (Rookwood) Ltd
(Registration number: 00645852)

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade Debtors

Trade Debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade Debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Charles Rowe (Rookwood) Ltd
(Registration number: 00645852)

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 8 (2024 - 8).

Charles Rowe (Rookwood) Ltd
(Registration number: 00645852)

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

4	Tangible Assets

	Land and buildings £	Office equipment  £	Motor vehicles  £	Plant and machinery £	Total £
Cost or valuation
At 6 April 2024	6,851,964	15,378	327,873	465,783	7,660,998
Additions	406,698	-	-	-	406,698
At 5 April 2025	7,258,662	15,378	327,873	465,783	8,067,696
Depreciation
At 6 April 2024	-	14,106	284,417	374,322	672,845
Charge for the year	-	318	10,864	13,719	24,901
At 5 April 2025	-	14,424	295,281	388,041	697,746
Carrying amount
At 5 April 2025	7,258,662	954	32,592	77,742	7,369,950
At 5 April 2024	6,851,964	1,272	43,456	91,461	6,988,153

Included within the net book value of land and buildings above is £7,258,662 (2024 - £6,851,964) in respect of freehold land and buildings.
 

5

Stocks

	2025 £	2024 £
Other inventories	209,266	261,334

Charles Rowe (Rookwood) Ltd
(Registration number: 00645852)

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

6

Debtors