REGISTERED NUMBER: 10516525 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

Rowan House Holdings Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

C J Sharrocks

REGISTERED OFFICE:

The Mills

Canal Street

Derby

Derbyshire

DE1 2RJ

REGISTERED NUMBER:

10516525 (England and Wales)

ACCOUNTANTS:

Bates Weston LLP

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Investments

4

1,434,779

9,600

Investment property

5

15,556

-

1,450,335

9,600

CURRENT ASSETS

Debtors

6

420,186

64,697

Cash at bank

15,723

-

435,909

64,697

CREDITORS

Amounts falling due within one year

7

1,835,518

13

NET CURRENT (LIABILITIES)/ASSETS

(1,399,609

)

64,684

TOTAL ASSETS LESS CURRENT LIABILITIES

50,726

74,284

CAPITAL AND RESERVES

Called up share capital

100

100

Other reserves

8

9,600

9,600

Retained earnings

8

41,026

64,584

50,726

74,284

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

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

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 December 2025 and were signed by:

C J Sharrocks - Director

1.	STATUTORY INFORMATION

Rowan House Holdings 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 as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Rowan House Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investment property

Investment property is not depreciated but revalued annually at its fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit and loss and transferred to a fair value reserve.

Taxation

Provision is made at current rates for taxation deferred in respect of all material timing differences, including provisions made for potential tax arising on assets which have been revalued.

Investments

Investments in subsidiaries held as fixed assets are stated at cost less provision for any permanent diminution in value.

Fixed asset investments

Listed investments are stated at market value and any gains or losses are taken to the profit and loss account and transferred to a fair value reserve.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Listed

Unlisted

investments

investments

Totals

£

£

£

COST OR VALUATION

At 1 April 2024

-

9,600

9,600

Additions

1,634,728

-

1,634,728

Disposals

(194,344

)

-

(194,344

)

Revaluations

(15,205

)

-

(15,205

)

At 31 March 2025

1,425,179

9,600

1,434,779

NET BOOK VALUE

At 31 March 2025

1,425,179

9,600

1,434,779

At 31 March 2024

-

9,600

9,600

Cost or valuation at 31 March 2025 is represented by:

Listed

Unlisted

investments

investments

Totals

£

£

£

Valuation in 2025

1,425,179

9,600

1,434,779

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

15,556

At 31 March 2025

15,556

NET BOOK VALUE

At 31 March 2025

15,556

Included in fair value of investment property is freehold land of £ 15,556 which is not depreciated.

Fair value at 31 March 2025 is represented by:

£

Valuation in 2025

15,556

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

15,556

-

Investment property was valued on a fair value basis on 31 March 2025 by the director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

-

64,697

Amounts owed by related parties

420,000

-

Tax

186

-

420,186

64,697

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

1,639,836

-

Director's current account

177,126

13

Accrued expenses

18,556

-

1,835,518

13

8.

RESERVES

Retained

Other

earnings

reserves

Totals

£

£

£

At 1 April 2024

64,584

9,600

74,184

Deficit for the year

(23,558

)

(23,558

)

At 31 March 2025

41,026

9,600

50,626