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Registered number: 05457084






Rowein Limited


ACCOUNTS

FOR THE YEAR ENDED 31/05/2025
























Prepared By:
Albeck Limited
Chartered Accountants
49 Mowbray Road
Edgware
Middlesex
HA8 8JL


ACCOUNTS
FOR THE YEAR ENDED 31/05/2025





DIRECTORS
N Weinberger



SECRETARY
A Weinberger


REGISTERED OFFICE
88 Stamford Hill
Stamford Hill
London
N16 6XS


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 05457084



BANKERS
Barclays Bank



ACCOUNTANTS
Albeck Limited
Chartered Accountants
49 Mowbray Road
Edgware
Middlesex
HA8 8JL


ACCOUNTS
FOR THEYEARENDED31/05/2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/05/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	2		63,110		55,396

CURRENT ASSETS
Stock		241,481		191,877
Debtors	4	512,849		606,561
Cash at bank and in hand		9,334		16,416
		763,664		814,854
CREDITORS: Amounts falling due within one year	5	61,396		85,516
NET CURRENT ASSETS			702,268		729,338
TOTAL ASSETS LESS CURRENT LIABILITIES			765,378		784,734


CREDITORS: Amounts falling due after more than one year	6		10,000		20,000

NET ASSETS			755,378		764,734

CAPITAL AND RESERVES

Called up share capital	8		100		100
Profit and loss account			755,278		764,634
SHAREHOLDERS' FUNDS			755,378		764,734

For the year ending 31/05/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 15/12/2025 and signed on their behalf by



.............................
N Weinberger
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Equipment		reducing balance 25%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




1d. Dividends On Shares Presented Within Shareholders Funds
Dividends unpaid at the balance sheet date are only recognised as a liability at that date to the extent that they are appropriately authorised and are no longer at the discretion of the Company Unpaid dividends that do not meet these criteria are disclosed in the notes to the financial statements.




1e. Leases
Assets held under finance leases and hire purchase contracts are capitalised in the balance sheet at their fair value and depreciated over their expected useful lives. The interest element of leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease. All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.




2. TANGIBLE FIXED ASSETS


	Equipment	Total
	£	£
Cost
At 01/06/2024	163,505	163,505
Additions	28,751	28,751
At 31/05/2025	192,256	192,256
Depreciation
At 01/06/2024	108,109	108,109
For the year	21,037	21,037
At 31/05/2025	129,146	129,146
Net Book Amounts
At 31/05/2025	63,110	63,110
At 31/05/2024	55,396	55,396




3. STOCK	2025	2024
	£	£
Stock comprises:

Stock	241,481	191,877
	241,481	191,877




4. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Trade debtors	-	101,756
Other debtors	483,794	504,805
Prepayments	29,055	-
	512,849	606,561




5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
UK corporation tax	-	38,964
VAT	43,033	34,809
Trade creditors	8,169	1,648
Other creditors	8,594	8,595
Accruals	1,600	1,500
	61,396	85,516




6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2025	2024
	£	£
Bank loans (unsecured) >1yr	10,000	20,000
	10,000	20,000




8. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each	100	100
	100	100




7. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	4	4




9. CONTROLLING PARTY
The controlling party is the director, N Weinberger, by virtue of the fact that he holds 100% of the company's issued and called up voting share capital.