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Company registration number:
04594310
R D & H J Rowden Limited
Unaudited Filleted Financial Statements for the year ended
31 December 2025
SIMON A MARTIN ACCOUNTANTS
Wessex House, 66 High St, HONITON, EX14 1PD, United Kingdom
R D & H J Rowden Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of R D & H J Rowden Limited
Year ended
31 December 2025
As described on the statement of financial position, the Board of Directors of
R D & H J Rowden Limited
are responsible for the preparation of the
financial statements
for the year ended
31 December 2025
, which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
SIMON A MARTIN ACCOUNTANTS
Wessex House
66 High St
HONITON
EX14 1PD
United Kingdom
Date:
27 April 2026
R D & H J Rowden Limited
Statement of Financial Position
31 December 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 6 | 1,093,655 |  | 1,033,782 |
Current assets |  |  |  |  |
Stocks |  | 5,000 |  | 4,500 |
Debtors | 7 | 198,350 |  | 284,171 |
Cash at bank and in hand |  | 1,688 |  | (10,770 | )
|  | 205,038 |  | 277,901 |
Creditors: amounts falling due within one year | 8 | (92,305 | ) | (137,772 | )
Net current assets |  | 112,733 |  | 140,129 |
Total assets less current liabilities |  | 1,206,388 |  | 1,173,911 |
Creditors: amounts falling due after more than one year | 9 | (539,915 | ) | (530,582 | )
Provisions for liabilities |  | (48,147 | ) | (64,051 | )
Net assets |  | 618,326 |  | 579,278 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 200 |  | 200 |
Profit and loss account |  | 618,126 |  | 579,078 |
Shareholders funds |  | 618,326 |  | 579,278 |

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.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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.
These
financial statements
were approved by the board of directors and authorised for issue on
6 May 2026
, and are signed on behalf of the board by:

R Rowden | H Rowden
Director | Director

Company registration number:
04594310
R D & H J Rowden Limited
Notes to the Financial Statements
Year ended
31 December 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Newlands Farm
,
Blackawton
,
Totnes
,
Devon
,
TQ9 7DR
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

## Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

## Goodwill

Purchased goodwill arises on business acquisitions and represents the difference between the cost of acquisition and the fair values of the identifiable assets and liabilities acquired.
Goodwill is initially recorded at cost, and is subsequently stated at cost less any accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over the useful economic life of the asset. Where a reliable estimate of the useful life of goodwill cannot be made, the life is presumed not to exceed five years.

## Intangible assets

Intangible assets are initially measured at cost and are subsequently measured at cost less any accumulated amortisation and accumulated impairment losses or at a revalued amount. However, Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Any intangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Land and buildings | 2% reducing balance
Plant and machinery | 15% reducing balance
Office equipment | 33% reducing balance
Motor vehicles | 25% reducing balance

## Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

## Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.
Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

## Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

## Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

## Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

## 4 Average number of employees

The average number of persons employed by the company during the year was
4
(2024:
4.00
).

## 5 Intangible assets

| Goodwill
--- | ---
| £
Cost |  |
At 1 January 2025 and 31 December 2025 | 40,000 |
Amortisation |  |
At 1 January 2025 and 31 December 2025 | 40,000 |
Carrying amount |  |
At 31 December 2025 | - |
At 31 December 2024 | - |

## Intangible assets held at valuation

In respect of intangible assets other than goodwill held at valuation, the comparable amounts that would have been recognised if the assets had been carried under the historical cost model are as follows:

| 2025 | 2024
--- | --- | ---
| £ | £
Aggregate historical cost | 40,000 |  | 40,000 |
Aggregate amortisation | 40,000 |  | 40,000 |
Carrying amount | - |  | - |

## 6 Tangible assets

| Land and buildings | Plant and machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost |  |  |  |  |  |
At 1 January 2025 | 856,732 |  | 750,991 |  | 1,607,723 |
Additions | 5,767 |  | 143,926 |  | 149,693 |
At 31 December 2025 | 862,499 |  | 894,917 |  | 1,757,416 |
Depreciation |  |  |  |  |  |
At 1 January 2025 | 183,126 |  | 390,815 |  | 573,941 |
Charge | 13,587 |  | 76,233 |  | 89,820 |
At 31 December 2025 | 196,713 |  | 467,048 |  | 663,761 |
Carrying amount |  |  |  |  |  |
At 31 December 2025 | 665,786 |  | 427,869 |  | 1,093,655 |
At 31 December 2024 | 673,606 |  | 360,176 |  | 1,033,782 |

## Tangible assets held at valuation

In respect of tangible assets held at valuation, the comparable amounts that would have been recognised if the assets had been carried under the historical cost model are as follows:

| 2025 | 2024
--- | --- | ---
| Land and buildings | Plant and machinery | Land and buildings | Plant and machinery
| £ | £ | £ | £
Aggregate historical cost | 862,499 |  | 894,917 |  | 856,732 |  | 730,341 |
Aggregate depreciation | (196,713 | ) | (467,048 | ) | (183,125 | ) | (386,253 | )
Carrying amount | 665,786 |  | 427,869 |  | 673,607 |  | 344,088 |

## 7 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 5,452 |  | 27,454 |
Other debtors | 192,898 |  | 256,717 |
| 198,350 |  | 284,171 |

## 8 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 9,009 |  | 9,009 |
Taxation and social security | 7,734 |  | 34,260 |
Other creditors | 75,562 |  | 94,503 |
| 92,305 |  | 137,772 |

## 9 Creditors: amounts falling due after more than one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 391,595 |  | 416,563 |
Other creditors | 148,320 |  | 114,019 |
| 539,915 |  | 530,582 |

## 10 Related party transactions

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

| 2025 | 2024
--- | --- | ---
| £ | £
Directors loans to company | (25,829 | ) | (4,874 | )
Director loan from company | 129,715 |  | 140,428 |