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Company Registration No. 03367598 (England and Wales)
R. H. Jeffs & Rowe Limited Unaudited accounts for the year ended 31 December 2025
R. H. Jeffs & Rowe Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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R. H. Jeffs & Rowe Limited Company Information for the year ended 31 December 2025
Directors
R E Thomas, BSc, FCA, ACIB A B Thomas, BSc, BFP,FCA S L Trehearne, ACCA
Company Number
03367598 (England and Wales)
Registered Office
27/28 Gelliwastad Road Pontypridd CF37 2BW
Accountants
R H Jeffs & Rowe Ltd 27-28 Gelliwastad Road Pontypridd CF37 2BW
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R. H. Jeffs & Rowe Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
6,116
12,229
Tangible assets
5
17,042
12,616
23,158
24,845
Current assets
Inventories
6,125
5,525
Debtors
6
76,976
64,985
Cash at bank and in hand
106,875
88,204
189,976
158,714
Creditors: amounts falling due within one year
7
(100,534)
(79,167)
Net current assets
89,442
79,547
Total assets less current liabilities
112,600
104,392
Creditors: amounts falling due after more than one year
8
(25,298)
(32,564)
Net assets
87,302
71,828
Capital and reserves
Called up share capital
25,005
25,005
Capital redemption reserve
25,000
25,000
Profit and loss account
37,297
21,823
Shareholders' funds
87,302
71,828
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 April 2026 and were signed on its behalf by
R E Thomas, BSc, FCA, ACIB Director Company Registration No. 03367598
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R. H. Jeffs & Rowe Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
R. H. Jeffs & Rowe Limited is a private company, limited by shares, registered in England and Wales, registration number 03367598. The registered office is 27/28 Gelliwastad Road, Pontypridd, CF37 2BW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% straight line
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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R. H. Jeffs & Rowe Limited Notes to the Accounts for the year ended 31 December 2025
4
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2025
77,150
At 31 December 2025
77,150
Amortisation
At 1 January 2025
64,921
Charge for the year
6,113
At 31 December 2025
71,034
Net book value
At 31 December 2025
6,116
At 31 December 2024
12,229
5
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 January 2025
49,984
Additions
8,882
At 31 December 2025
58,866
Depreciation
At 1 January 2025
37,368
Charge for the year
4,456
At 31 December 2025
41,824
Net book value
At 31 December 2025
17,042
At 31 December 2024
12,616
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
74,834
62,229
Accrued income and prepayments
2,142
2,756
76,976
64,985
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
7,153
7,235
VAT
44,632
38,798
Taxes and social security
46,179
29,660
Other creditors
1,336
2,511
Accruals
1,234
963
100,534
79,167
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R. H. Jeffs & Rowe Limited Notes to the Accounts for the year ended 31 December 2025
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
25,298
32,564
9
Transactions with related parties
The following transactions are undertaken with related companies: * the company rents its business premises from Gelliwastad Holdings Ltd * a service charge is levied on Effective Payroll Solutions Ltd for the use of shared facilities.
10
Average number of employees
During the year the average number of employees was 9 (2024: 9).
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