REGISTERED NUMBER: 10620339 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Rowans Baker Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

G N Abuaita

REGISTERED OFFICE:

Arden House

25 The Courtyard

Gorsey Lane

Coleshill

West Midlands

B46 1JA

REGISTERED NUMBER:

10620339 (England and Wales)

AUDITORS:

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

CURRENT ASSETS

Debtors

4

-

167

Cash at bank

1,266

1,461

1,266

1,628

CREDITORS

Amounts falling due within one year

5

(539,833

)

(540,195

)

NET CURRENT LIABILITIES

(538,567

)

(538,567

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(538,567

)

(538,567

)

CAPITAL AND RESERVES

Called up share capital

6

70,000

70,000

Retained earnings

(608,567

)

(608,567

)

SHAREHOLDERS' FUNDS

(538,567

)

(538,567

)

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 May 2026 and were signed by:

G N Abuaita - Director

1.	STATUTORY INFORMATION

Rowans Baker 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The company was dormant throughout the current year and previous year.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Going concern

The financial statements have been prepared on a going concern basis which the director considered to be appropriate. The company is able to depend on the funds provided by the company's fellow subsidiary, Gladius Holdings Limited. The loan will not be demanded for until such time as Rowans Baker Ltd can afford to repay without detriment to its operating and working capital requirements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

-

167

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

539,833

538,295

Other creditors

-

1,900

539,833

540,195

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

70,000

Ordinary

£1

70,000

70,000

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Susanna D Ault FCCA ACA (Senior Statutory Auditor)

for and on behalf of Tomkinson Teal (Lichfield) LLP

8.	ULTIMATE PARENT COMPANY