Company Registration No. 08148952 (England and Wales)
Rowlands Castle Builders Ltd
Unaudited accounts
for the year ended 30 November 2025
Rowlands Castle Builders Ltd
Unaudited accounts
Contents
Rowlands Castle Builders Ltd
Company Information
for the year ended 30 November 2025
Directors
Mr G Stanley
Mr J Makin
Company Number
08148952 (England and Wales)
Registered Office
8 Lulworth Close
Hayling Island
Hampshire
PO11 0NY
Accountants
Babcock Tax & Accountancy Services Ltd
The Florins, 8 Lulworth Close
Hayling Island
Hampshire
PO11 0NY
Rowlands Castle Builders Ltd
Statement of financial position
as at 30 November 2025
Tangible assets
115,384
119,515
Cash at bank and in hand
241,537
155,496
Creditors: amounts falling due within one year
(159,102)
(129,914)
Net current assets
172,826
115,396
Total assets less current liabilities
288,210
234,911
Creditors: amounts falling due after more than one year
(32,116)
(37,338)
Provisions for liabilities
Deferred tax
(28,849)
(22,708)
Net assets
227,245
174,865
Called up share capital
90
90
Profit and loss account
227,155
174,775
Shareholders' funds
227,245
174,865
For the year ending 30 November 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 22 May 2026 and were signed on its behalf by
Mr G Stanley
Director
Company Registration No. 08148952
Rowlands Castle Builders Ltd
Notes to the Accounts
for the year ended 30 November 2025
Rowlands Castle Builders Ltd is a private company, limited by shares, registered in England and Wales, registration number 08148952. The registered office is 8 Lulworth Close, Hayling Island, Hampshire, PO11 0NY.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Hire purchase and leasing committments
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
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.
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:
Plant & machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on reducing balance
Rowlands Castle Builders Ltd
Notes to the Accounts
for the year ended 30 November 2025
Stocks and work in progress are valued at the lower of cost and net realisable value, after making allowance for obsolete and slow moving items.
Cost is calculated using the first-in, first-out method and includes all purchase, transport and handling costs in bringing the stocks to their present location and condition.
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.
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Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 December 2024
19,954
180,354
18,714
219,022
Additions
5,832
45,360
-
51,192
Disposals
-
(47,607)
-
(47,607)
At 30 November 2025
25,786
178,107
18,714
222,607
At 1 December 2024
14,180
76,324
9,003
99,507
Charge for the year
1,711
17,453
1,942
21,106
On disposals
-
(13,390)
-
(13,390)
At 30 November 2025
15,891
80,387
10,945
107,223
At 30 November 2025
9,895
97,720
7,769
115,384
At 30 November 2024
5,774
104,030
9,711
119,515
Amounts falling due within one year
Trade debtors
73,134
64,066
Accrued income and prepayments
6,254
8,304
Rowlands Castle Builders Ltd
Notes to the Accounts
for the year ended 30 November 2025
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Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
15,150
15,860
Trade creditors
25,617
29,500
Taxes and social security
34,767
12,360
Other creditors
32,147
27,728
Loans from directors
10,285
5,946
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
32,116
37,338
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Average number of employees
During the year the average number of employees was 15 (2024: 12).