Company No: 10743773 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Sarah-Jane Stebbing
	Thomas Robert Stebbing

REGISTERED OFFICE	Maltings House The Street
	Walsham-Le-Willows
	Bury St Edmunds
	IP31 3AZ
	United Kingdom

COMPANY NUMBER

10743773 (England and Wales)

CHARTERED ACCOUNTANTS	Gascoynes
	Gascoyne House
	Moseleys Farm Business Centre
	Fornham All Saints
	Bury St Edmunds
	Suffolk
	IP28 6JY

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	323		431
		323		431
Current assets
Stocks		350,000		204,792
Debtors	4	80,854		97,665
Cash at bank and in hand		60,048		528,407
		490,902		830,864
Creditors: amounts falling due within one year	5	( 373,359)		( 640,506)
Net current assets		117,543		190,358
Total assets less current liabilities		117,866		190,789
Net assets		117,866		190,789
Capital and reserves
Called-up share capital	6	100		100
Profit and loss account		117,766		190,689
Total shareholders' funds		117,866		190,789

For the financial year ending 31 March 2026 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 financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Rowan Hazel Homes Limited (registered number: 10743773) were approved and authorised for issue by the Board of Directors on 01 May 2026. They were signed on its behalf by:

Thomas Robert Stebbing Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Rowan Hazel Homes Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Maltings House The Street, Walsham-Le-Willows, Bury St Edmunds, IP31 3AZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery

25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	1		1

3. Tangible assets

	Plant and machinery		Total
	£		£
Cost
At 01 April 2025	1,814		1,814
At 31 March 2026	1,814		1,814
Accumulated depreciation
At 01 April 2025	1,383		1,383
Charge for the financial year	108		108
At 31 March 2026	1,491		1,491
Net book value
At 31 March 2026	323		323
At 31 March 2025	431		431

4. Debtors

	2026		2025
	£		£
VAT recoverable	9,205		18,306
Corporation tax	17,777		0
Other debtors	53,872		79,359
	80,854		97,665

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	50,000		0
Taxation and social security	0		17,777
Other creditors	323,359		622,729
	373,359		640,506

There were four outstanding charges at year end.
Charge code 1074 3773 0007 -Lloyds Bank PLC
Charge code 1074 3773 0006 -Lloyds Bank PLC
Charge code 1074 3773 0003 -Lloyds Bank PLC
Charge code 1074 3773 0001 -Lloyds Bank PLC

6. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100