REGISTERED NUMBER: 00800833 (England and Wales)

Financial Statements for the Year Ended 31 May 2025

for

H.A. & C. Rowley Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I C Rowley

R C Rowley

SECRETARY:

Mrs S F Rowley

REGISTERED OFFICE:

27 Scotland Way

Horsforth

Leeds

West Yorkshire

LS18 5SQ

REGISTERED NUMBER:

00800833 (England and Wales)

ACCOUNTANTS:

Richard Smedley Limited

Chartered Accountants & Registered Auditors

Richmond House

Lawnswood Business Park

Redvers Close

Leeds

West Yorkshire

LS16 6QY

FIXED ASSETS

Tangible assets

4

55,282

64,410

CURRENT ASSETS

Debtors

5

57,866

98,310

Cash at bank

419,316

533,854

477,182

632,164

CREDITORS

Amounts falling due within one year

6

115,983

153,342

NET CURRENT ASSETS

361,199

478,822

TOTAL ASSETS LESS CURRENT LIABILITIES

416,481

543,232

PROVISIONS FOR LIABILITIES

9,092

11,032

NET ASSETS

407,389

532,200

CAPITAL AND RESERVES

Called up share capital

500

500

Retained earnings

406,889

531,700

SHAREHOLDERS' FUNDS

407,389

532,200

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

R C Rowley - Director

1.	STATUTORY INFORMATION

H.A. & C. Rowley Limited 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 represents net invoiced sales of services excluding value added tax. Revenue is recognised when the company obtains the right to receive consideration for services provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on reducing balance

Plant and machinery

-

10% on reducing balance

Office equipment

-

10% on reducing balance and Straight line over 3 years

Motor vehicles

-

25% on reducing balance

Financial instruments

Basic financial instruments are recognised at amortised costs. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Office

Motor

property

machinery

equipment

vehicles

Totals

£

£

£

£

£

COST

At 1 June 2024

2,600

52,256

41,230

148,273

244,359

Additions

-

2,346

466

-

2,812

At 31 May 2025

2,600

54,602

41,696

148,273

247,171

DEPRECIATION

At 1 June 2024

1,356

30,253

32,546

115,794

179,949

Charge for year

125

2,435

1,261

8,119

11,940

At 31 May 2025

1,481

32,688

33,807

123,913

191,889

NET BOOK VALUE

At 31 May 2025

1,119

21,914

7,889

24,360

55,282

At 31 May 2024

1,244

22,003

8,684

32,479

64,410

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

31,566

29,355

Other debtors

26,300

68,955

57,866

98,310

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade creditors

1,141

1,314

Taxation and social security

53,129

58,812

Other creditors

61,713

93,216

115,983

153,342

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.5.25

31.5.24

£

£

Within one year

20,000

20,000

Between one and five years

1,667

21,666

21,667

41,666