ROWANALL LIMITED - Accounts

ROWANALL LIMITED
Contents Page
For the Period 01 May 2024 to 31 October 2025

Accountants' report	1
Balance sheet	2
Notes to the financial statements	3

ROWANALL LIMITED Accountants' Report For the Period 01 May 2024 to 31 October 2025
Accountants' report to the board of directors on the preparation of the unaudited statutory accounts ROWANALL LIMITED for the year ended 31 October 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ROWANALL LIMITED for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of ROWANALL LIMITED , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of ROWANALL LIMITED and state those matters that we have agreed to state to the Board of Directors of ROWANALL LIMITED, as a body, in this report in accordance with the requirements of the Association of Accounting Technicians. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ROWANALL LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that ROWANALL LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit ROWANALL LIMITED. You consider that ROWANALL LIMITED is exempt from the statutory audit requirement for the year We have not been instructed to carry out an audit or a review of the accounts of ROWANALL LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... Doyles 51 Station Road Marston Green Birmingham West Midlands B37 7AB 13 January 2026 1

ROWANALL LIMITED
Accountants' Report
For the Period 01 May 2024 to 31 October 2025

Accountants' report to the board of directors on the preparation of the unaudited statutory accounts ROWANALL LIMITED for the year ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ROWANALL LIMITED for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of ROWANALL LIMITED , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of ROWANALL LIMITED and state those matters that we have agreed to state to the Board of Directors of ROWANALL LIMITED, as a body, in this report in accordance with the requirements of the Association of Accounting Technicians. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ROWANALL LIMITED and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that ROWANALL LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit ROWANALL LIMITED. You consider that ROWANALL LIMITED is exempt from the statutory audit requirement for the year

We have not been instructed to carry out an audit or a review of the accounts of ROWANALL LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................
Doyles
51 Station Road
Marston Green
Birmingham
West Midlands
B37 7AB
13 January 2026

1

ROWANALL LIMITED
Balance Sheet
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	-	260,000
		-	260,000
Current assets
Debtors		-	235
Cash at bank and in hand		-	931
		-	1,166
Creditors: amount falling due within one year		(500)	(143,059)
Net current assets		(500)	(141,893)

Total assets less current liabilities		(500)	118,107
Creditors: amount falling due after more than one year		(22,371)	(112,171)
Provisions for liabilities		-	(3,108)
Net assets		(22,871)	2,828

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		(22,971)	2,728
Shareholders' funds		(22,871)	2,828

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 13 January 2026 and were signed on its behalf by:

-------------------------------
FORMOSA Raymond Joseph
Director

2

ROWANALL LIMITED
Notes to the Abridged Financial Statements
For the Period 01 May 2024 to 31 October 2025

General Information

ROWANALL LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13322946, registration address 11 QUEENS AVENUE, SHIRLEY , SOLIHULL, B90 2NS.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

2.	Average number of employees Average number of employees during the period was 2 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Investment properties	Total
	£	£
At 01 May 2024	260,000	260,000
Additions	-	-
Disposals	(260,000)	(260,000)
At 31 October 2025	-	-
Depreciation
At 01 May 2024	-	-
Charge for period	-	-
On disposals	-	-
At 31 October 2025	-	-
Net book values
Closing balance as at 31 October 2025	-	-
Opening balance as at 01 May 2024	260,000	260,000

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

5.

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)				Balance owed by/(owed to)
	2025 £		2024 £		2025 £		2024 £
Rig Equipment Ltd	(4,767)		-		-		(112,171)

Rig Equipment Ltd, a wholly owned Company owned by the Directors, made an open-ended loan to the company of £112,000. The funds were used to purchase the company's investment property. The Loan has been repaid in full during this accounting period, and the interest payable to Rig Equipment Ltd during the year was £4767.

3

Registered Number: 13322946
England and Wales
ROWANALL LIMITED

Abridged Accounts

Period of accounts Start date: 01 May 2024 End date: 31 October 2025