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Registered number: 04413119 ROWLANDS WOODHOUSE (HOLDINGS) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MAY 2025
ROWLANDS WOODHOUSE (HOLDINGS) LIMITED REGISTERED NUMBER:04413119
STATEMENT OF FINANCIAL POSITION AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 5 |  | 256,652 |  | 256,652
|  |  | 256,652 |  | 256,652
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 1,199 |  | 116 |
Cash at bank and in hand |  | 1,855 |  | 2,159 |
|  | 3,054 |  | 2,275 |
Creditors: amounts falling due within one year | 7 | (234,285) |  | (229,276) |
Net current liabilities |  |  | (231,231) |  | (227,001)
Total assets less current liabilities |  |  | 25,421 |  | 29,651
Creditors: amounts falling due after more than one year | 8 |  | - |  | (10,067)
Net assets |  |  | 25,421 |  | 19,584
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 14,901 |  | 14,901
Profit and loss account |  |  | 10,520 |  | 4,683
|  |  | 25,421 |  | 19,584
Page 1
ROWLANDS WOODHOUSE (HOLDINGS) LIMITED REGISTERED NUMBER:04413119
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MAY 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 December 2025.
................................................ N G Gotts | ................................................ J A Walker
Director | Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
ROWLANDS WOODHOUSE (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
Rowlands Woodhouse (Holdings) Limited is a private company limited by shares and incorporated in England and Wales, registration number 04413119. The registered office is Laundry Loke Industrial Estate, Folgate Road, North Walsham, Norfolk, NR28 0AJ 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 presented in sterling which is the functional currency of the company and rounded to the nearest £.
| 2.2 | Exemption from preparing consolidated financial statements
The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.5 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 3
ROWLANDS WOODHOUSE (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholdera.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 June 2024 | 10,000
| At 31 May 2025 | 10,000
| Amortisation |
| At 1 June 2024 | 10,000
| At 31 May 2025 | 10,000
| Net book value |
| At 31 May 2025 | -
| At 31 May 2024 | -
Page 4
ROWLANDS WOODHOUSE (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 June 2024 | 256,652
| At 31 May 2025 | 256,652
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 1,066 | -
| Prepayments and accrued income | 133 | 116
|  | 1,199 | 116
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 8,914 | 13,198
| Amounts owed to group undertakings | 222,304 | 212,700
| Accruals and deferred income | 3,067 | 3,378
|  | 234,285 | 229,276
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 10,067
|  | - | 10,067
Page 5
ROWLANDS WOODHOUSE (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
9. | Financial commitments and guarentees
The company has provided a guarantee in relation to a creditor in the holding company Gotts & Walker Limited of £222,304 (2024: £212,700).
Page 6