Company registration number 01086227 (England and Wales)
MARTCH & ROWDEN CONSTRUCTION LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
10 Bridge Street
Christchurch
Dorset
BH23 1EF
MARTCH & ROWDEN CONSTRUCTION LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
MARTCH & ROWDEN CONSTRUCTION LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mr. I Martch
Mrs. F Martch
Secretary
Mr. I Martch
Company number
01086227
Registered office
72 Southampton Road
Ringwood
Hampshire
BH24 1JD
Accountants
TC Group
10 Bridge Street
Christchurch
Dorset
BH23 1EF
MARTCH & ROWDEN CONSTRUCTION LIMITED
BALANCE SHEET
AS AT 30 APRIL 2025
30 April 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
411,194
429,368
Current assets
Debtors
4
281,457
316,779
Cash at bank and in hand
921,906
1,197,256
1,203,363
1,514,035
Creditors: amounts falling due within one year
5
(74,127)
(238,788)
Net current assets
1,129,236
1,275,247
Total assets less current liabilities
1,540,430
1,704,615
Provisions for liabilities
(69,202)
(73,678)
Net assets
1,471,228
1,630,937
Capital and reserves
Called up share capital
1,650
1,650
Share premium account
8,100
8,100
Revaluation reserve - Non- distributable
278,798
278,798
Profit and loss reserves
1,182,680
1,342,389
Total equity
1,471,228
1,630,937
MARTCH & ROWDEN CONSTRUCTION LIMITED
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2025
30 April 2025
- 3 -

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

For the financial year ended 30 April 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.

T he 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 6 January 2026 and are signed on its behalf by:
Mr. I Martch
Director
Company Registration No. 01086227
The notes on pages 4 to 7 form part of these financial statements
MARTCH & ROWDEN CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 4 -
1
Accounting policies
Company information

Martch & Rowden Construction Limited is a private company limited by shares incorporated in England and Wales. The registered office is 72 Southampton Road, Ringwood, Hampshire, BH24 1JD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest pound.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from long term contracts and contracts for on-going services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold property
2% straight line
Plant & machinery
25% reducing balance
Fixtures & fittings
15% reducing balance
Equipment
25% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

MARTCH & ROWDEN CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 5 -
1.4
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax.

Deferred tax is measure on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

1.8
Retirement benefits

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the profit and loss account.

MARTCH & ROWDEN CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 6 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
9
9
3
Tangible fixed assets
Freehold property
Plant & machinery
Fixtures & fittings
Equipment
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 May 2024
350,000
129,778
14,304
10,061
166,079
670,222
Additions
-
0
1,080
657
-
0
-
0
1,737
At 30 April 2025
350,000
130,858
14,961
10,061
166,079
671,959
Depreciation and impairment
At 1 May 2024
-
0
128,295
12,884
6,000
93,675
240,854
Depreciation charged in the year
-
0
524
271
1,015
18,101
19,911
At 30 April 2025
-
0
128,819
13,155
7,015
111,776
260,765
Carrying amount
At 30 April 2025
350,000
2,039
1,806
3,046
54,303
411,194
At 30 April 2024
350,000
1,483
1,420
4,061
72,404
429,368
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
7,555
14,924
Other debtors
273,902
301,855
281,457
316,779
MARTCH & ROWDEN CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 7 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
29,102
106,277
Taxation and social security
4,117
99,976
Other creditors
40,908
32,535
74,127
238,788
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