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Registration number: 9656993

Rowe Taverns Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 June 2025

Rowe Taverns Limited

Contents

Company Information | 1
Director's Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 9

Rowe Taverns Limited

Company Information

Director | J Rowe

Registered office | The Golden Fleece 1 Robin Hood Hill Berry Brow Huddersfield HD4 7QP

Accountants | D & A Hill No.18 S11 12 Brooke's Mill Armitage Bridge Huddersfield HD4 7NR

Rowe Taverns Limited

Director's Report
for the Year Ended 30 June 2025

The director presents his report and the financial statements for the year ended 30 June 2025.

Director of the company

The director who held office during the year was as follows:

J Rowe

Principal activity

The principal activity of the company is that of a public house.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 21 November 2025

......................................... J Rowe Director

Rowe Taverns Limited

(Registration number: 9656993 )
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 15,000 | 16,000
Tangible assets | 5 | 182,514 | 183,142
|  | 197,514 | 199,142
Current assets |  |  |
Stocks | 6 | 2,950 | 3,800
Cash at bank and in hand |  | 1,469 | -
|  | 4,419 | 3,800
Creditors: Amounts falling due within one year | 7 | (222,751) | (223,101)
Net current liabilities |  | (218,332) | (219,301)
Net liabilities |  | (20,818) | (20,159)
Capital and reserves |  |  |
Called up share capital | 8 | 1 | 1
Retained earnings |  | (20,819) | (20,160)
Shareholders' deficit |  | (20,818) | (20,159)

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 21 November 2025

Rowe Taverns Limited

(Registration number: 9656993 )
Balance Sheet as at 30 June 2025

......................................... J Rowe Director

Rowe Taverns Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Golden Fleece
1 Robin Hood Hill
Berry Brow
Huddersfield
HD4 7QP

These financial statements were authorised for issue by the director on 21 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Rowe Taverns Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 June 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Land and buildings | No depreciation
Fixtures and fittings | 20% on reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | Write off over 20 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Rowe Taverns Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 June 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

Rowe Taverns Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 June 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 July 2024 | 20,000 | 20,000
At 30 June 2025 | 20,000 | 20,000
Amortisation
At 1 July 2024 | 4,000 | 4,000
Amortisation charge | 1,000 | 1,000
At 30 June 2025 | 5,000 | 5,000
Carrying amount
At 30 June 2025 | 15,000 | 15,000
At 30 June 2024 | 16,000 | 16,000

5 | Tangible assets

| Land and buildings £ | Fixtures and fittings £ | Total £
Cost or valuation
At 1 July 2024 | 180,000 | 5,928 | 185,928
At 30 June 2025 | 180,000 | 5,928 | 185,928
Depreciation
At 1 July 2024 | - | 2,786 | 2,786
Charge for the year | - | 628 | 628
At 30 June 2025 | - | 3,414 | 3,414
Carrying amount
At 30 June 2025 | 180,000 | 2,514 | 182,514
At 30 June 2024 | 180,000 | 3,142 | 183,142

Included within the net book value of land and buildings above is £180,000 (2024 - £180,000) in respect of freehold land and buildings.

Rowe Taverns Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 June 2025

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 2,950 | 3,800

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | - | 985
Taxation and social security |  | 1,896 | 1,113
Accruals and deferred income |  | 2,130 | 3,615
Other creditors |  | 218,725 | 217,388
|  | 222,751 | 223,101

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 1 | 1 | 1 | 1

9 | Loans and borrowings

| 2025 £ | 2024 £
Current loans and borrowings
Bank overdrafts | - | 985

10 | Related party transactions

Other creditors include £143,644 (2024: £143,569) owed to J Rowe, the company's director, £20,714 (2024 £19,840) owed to Rowe Leisure Foods Limited and £54,280 (2023 £53,651) to Rowe Roofing Limited, both companies owned by the company's director.