Rowland Homes (Wellington) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09801896 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Rowland Homes (Wellington) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

A Rowland

Mrs D L Rowland

REGISTERED OFFICE:

Unit A3

Summerfield Avenue

Chelston Business Park

Wellington

Somerset

TA21 9ND

REGISTERED NUMBER:

09801896 (England and Wales)

ACCOUNTANTS:

A Plus Accountancy & Business Solutions Limited

The Mount

21 High Street

Wellington

Somerset

TA21 8QT

FIXED ASSETS

Tangible assets

4

910,028

712,719

CURRENT ASSETS

Debtors

5

2,457

6,612

Cash at bank

209,063

172,656

211,520

179,268

CREDITORS

Amounts falling due within one year

6

6,311

2,751

NET CURRENT ASSETS

205,209

176,517

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,115,237

889,236

CREDITORS

Amounts falling due after more than one
year

7

(276,025

)

(242,239

)

PROVISIONS FOR LIABILITIES

(63,377

)

(29,200

)

NET ASSETS

775,835

617,797

CAPITAL AND RESERVES

Called up share capital

100

Fair value reserve

8

333,565

153,682

Retained earnings

442,170

464,015

775,835

617,797

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 20 May 2026 and were signed on its behalf by:

A Rowland - Director

1.	STATUTORY INFORMATION

Rowland Homes (Wellington) Limited 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 as modified by the revaluation of certain assets.

Tangible fixed assets

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

Tools & equipment

-

20% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Tools &

property

equipment

Totals

£

COST OR VALUATION

At 1 September 2024

595,877

116,807

69

712,753

Additions

-

17,433

-

17,433

Revaluations

179,883

-

179,883

At 31 August 2025

775,760

134,240

69

910,069

DEPRECIATION

At 1 September 2024

-

34

Charge for year

-

7

At 31 August 2025

-

41

NET BOOK VALUE

At 31 August 2025

775,760

134,240

28

910,028

At 31 August 2024

595,877

116,807

35

712,719

Cost or valuation at 31 August 2025 is represented by:

Improvements

Freehold

to

Tools &

property

equipment

Totals

£

Valuation in 2020

442,195

25,332

-

467,527

Valuation in 2021

153,682

4,877

-

158,559

Valuation in 2022

-

12,719

69

12,788

Valuation in 2023

-

6,599

-

6,599

Valuation in 2024

-

67,280

-

67,280

Valuation in 2025

179,883

17,433

-

197,316

775,760

134,240

69

910,069

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Other debtors

2,457

6,612

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Taxation and social security

3,676

1,875

Other creditors

2,635

876

6,311

2,751

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.8.25

31.8.24

£

Amounts owed to associates

276,025

242,239

8.

RESERVES

Fair

value

reserve

£

At 1 September 2024

153,682

Revaluation reserve

179,883

At 31 August 2025

333,565

The following reproduces the text of the report prepared for the directors 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 Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2025 set out on pages two to six and you consider that the company is exempt from an audit.

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 information and explanations supplied to us.

A Plus Accountancy & Business Solutions Limited

The Mount

21 High Street

Wellington

Somerset

TA21 8QT

Date: .............................................