REGISTERED NUMBER: 08348662 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

D.ROWE & SONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Accountants' Report

7

DIRECTOR:

D J Rowe

REGISTERED OFFICE:

117 Upper Brents

Faversham

Kent

ME13 7DL

REGISTERED NUMBER:

08348662 (England and Wales)

ACCOUNTANTS:

Kemps Accounting Solutions Limited

42A High Street

Broadstairs

Kent

CT10 1JT

FIXED ASSETS

Tangible assets

4

7,077

10,936

CURRENT ASSETS

Debtors

5

53,622

65,098

Cash at bank and in hand

51,187

28,145

104,809

93,243

CREDITORS

Amounts falling due within one year

6

62,316

9,193

NET CURRENT ASSETS

42,493

84,050

TOTAL ASSETS LESS CURRENT LIABILITIES

49,570

94,986

CREDITORS

Amounts falling due after more than one year

7

(417

)

(5,417

)

PROVISIONS FOR LIABILITIES

(1,344

)

-

NET ASSETS

47,809

89,569

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

47,808

89,568

SHAREHOLDERS' FUNDS

47,809

89,569

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 29 April 2026 and were signed by:

D J Rowe - Director

1.	STATUTORY INFORMATION

D.Rowe & Sons Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

and 30 April 2025

30,030

DEPRECIATION

At 1 May 2024

19,094

Charge for year

3,859

At 30 April 2025

22,953

NET BOOK VALUE

At 30 April 2025

7,077

At 30 April 2024

10,936

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

53,622

16,899

Other debtors

-

48,199

53,622

65,098

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

5,000

5,000

Trade creditors

3,604

-

Taxation and social security

47,451

2,620

Other creditors

6,261

1,573

62,316

9,193

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

417

5,417

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

30.4.25

30.4.24

£

£

D J Rowe

Balance outstanding at start of year

47,763

-

Amounts advanced

665

47,763

Amounts repaid

(48,785

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(357

)

47,763

The loan was fully repaid on 16 December 2024.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of D.Rowe & Sons Ltd for the year ended 30 April 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the director of D.Rowe & Sons Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of D.Rowe & Sons Ltd and state those matters that we have agreed to state to the director of D.Rowe & Sons Ltd in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that D.Rowe & Sons Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of D.Rowe & Sons Ltd. You consider that D.Rowe & Sons Ltd 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 financial statements of D.Rowe & Sons Ltd. 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 financial statements.

Kemps Accounting Solutions Limited

42A High Street

Broadstairs

Kent

CT10 1JT

29 April 2026