The average number of persons, including directors, employed by the company during the year was as follows:

During the year, the company identified that a dividend of £400,000 declared in 31 March 2024 was omitted from the financial statements for that period. This represents a material error under FRS 105 Section 8.

The comparative figures for the year ended 31 March 2024 have been restated as follows:

Statement of Financial Position    

The adjustment has been reflected by restating the opening balance of retained earnings at 1 April 2024 with a corresponding adjustment to dividends paid.

Rowdon Properties Limited is a private company limited by shares incorporated in England and Wales. The registered office is 31 Aldenham Avenue, Radlett, Hertfordshire, WD7 8HZ.

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true