IRIS Accounts Production v26.1.10.60 04428082 director 1.10.24 30.9.25 30.9.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh044280822024-09-30044280822025-09-30044280822024-10-012025-09-30044280822023-09-30044280822023-10-012024-09-30044280822024-09-3004428082ns15:EnglandWales2024-10-012025-09-3004428082ns14:PoundSterling2024-10-012025-09-3004428082ns10:Director12024-10-012025-09-3004428082ns10:PrivateLimitedCompanyLtd2024-10-012025-09-3004428082ns10:SmallEntities2024-10-012025-09-3004428082ns10:AuditExemptWithAccountantsReport2024-10-012025-09-3004428082ns10:SmallCompaniesRegimeForDirectorsReport2024-10-012025-09-3004428082ns10:SmallCompaniesRegimeForAccounts2024-10-012025-09-3004428082ns10:FullAccounts2024-10-012025-09-3004428082ns10:CompanySecretary12024-10-012025-09-3004428082ns10:RegisteredOffice2024-10-012025-09-3004428082ns5:CurrentFinancialInstruments2025-09-3004428082ns5:CurrentFinancialInstruments2024-09-3004428082ns5:ShareCapital2025-09-3004428082ns5:ShareCapital2024-09-3004428082ns5:RetainedEarningsAccumulatedLosses2025-09-3004428082ns5:RetainedEarningsAccumulatedLosses2024-09-3004428082ns5:PlantMachinery2024-10-012025-09-3004428082ns5:MotorVehicles2024-10-012025-09-3004428082ns5:PlantMachinery2024-09-3004428082ns5:MotorVehicles2024-09-3004428082ns5:ComputerEquipment2024-09-3004428082ns5:ComputerEquipment2024-10-012025-09-3004428082ns5:PlantMachinery2025-09-3004428082ns5:MotorVehicles2025-09-3004428082ns5:ComputerEquipment2025-09-3004428082ns5:PlantMachinery2024-09-3004428082ns5:MotorVehicles2024-09-3004428082ns5:ComputerEquipment2024-09-3004428082ns5:WithinOneYearns5:CurrentFinancialInstruments2025-09-3004428082ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-30
REGISTERED NUMBER: 04428082 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2025

FOR

ROWE BUILD & DEVELOPMENT LIMITED
ROWE BUILD & DEVELOPMENT LIMITED (REGISTERED NUMBER: 04428082)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025




Page

Company Information 1

Chartered Certified Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 5


ROWE BUILD & DEVELOPMENT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







DIRECTOR: P J H Rowe





SECRETARY: Mrs S Rowe





REGISTERED OFFICE: Abbey House
51 High Street
Saffron Walden
Essex
CB10 1AF





REGISTERED NUMBER: 04428082 (England and Wales)





ACCOUNTANTS: Bentens
Chartered Certified Accountants
Abbey House
51 High Street
Saffron Walden
Essex
CB10 1AF
Page 1
CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
ROWE BUILD & DEVELOPMENT LIMITED

The following reproduces the text of the report prepared for the director 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 Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Rowe Build & Development Limited for the year ended 30 September 2025 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Rowe Build & Development Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Rowe Build & Development Limited and state those matters that we have agreed to state to the director of Rowe Build & Development Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/gb/en/technical-activities/technical-resources-
search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Rowe Build & Development Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Rowe Build & Development Limited. You consider that Rowe Build & Development Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Rowe Build & Development Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Bentens
Chartered Certified Accountants
Abbey House
51 High Street
Saffron Walden
Essex
CB10 1AF


12 June 2026

This page does not form part of the statutory financial statements

Page 2
ROWE BUILD & DEVELOPMENT LIMITED (REGISTERED NUMBER: 04428082)

STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 16,614 12,874

CURRENT ASSETS
Stocks 4 76,000 110,250
Debtors 5 305,236 325,962
Cash at bank 6,616 515
387,852 436,727
CREDITORS
Amounts falling due within one year 6 233,638 245,003
NET CURRENT ASSETS 154,214 191,724
TOTAL ASSETS LESS CURRENT
LIABILITIES
170,828
204,598

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 170,818 204,588
SHAREHOLDERS' FUNDS 170,828 204,598

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 notes form part of these financial statements

Page 3 continued...
ROWE BUILD & DEVELOPMENT LIMITED (REGISTERED NUMBER: 04428082)

STATEMENT OF FINANCIAL POSITION - continued
30 SEPTEMBER 2025


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 director and authorised for issue on 11 June 2026 and were signed by:





P J H Rowe - Director


The notes form part of these financial statements

Page 4
ROWE BUILD & DEVELOPMENT LIMITED (REGISTERED NUMBER: 04428082)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. 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.

Turnover
Turnover comprises the value of goods and services supplied by the company, net of Value Added Tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% reducing balance
Motor vehicles - 25% reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 6 ) .

Page 5 continued...
ROWE BUILD & DEVELOPMENT LIMITED (REGISTERED NUMBER: 04428082)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. TANGIBLE FIXED ASSETS
Computer
and
Plant and Motor office
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2024 49,441 39,925 5,025 94,391
Additions - 11,500 - 11,500
Disposals - (23,675 ) - (23,675 )
At 30 September 2025 49,441 27,750 5,025 82,216
DEPRECIATION
At 1 October 2024 45,591 33,851 2,075 81,517
Charge for year 966 3,839 737 5,542
Eliminated on disposal - (21,457 ) - (21,457 )
At 30 September 2025 46,557 16,233 2,812 65,602
NET BOOK VALUE
At 30 September 2025 2,884 11,517 2,213 16,614
At 30 September 2024 3,850 6,074 2,950 12,874

4. STOCKS
2025 2024
£    £   
Work-in-progress 76,000 110,250

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 57,118 71,406
Other debtors 244,055 246,066
VAT - 8,490
Prepayments and accrued income 4,063 -
305,236 325,962

Page 6 continued...
ROWE BUILD & DEVELOPMENT LIMITED (REGISTERED NUMBER: 04428082)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 50,192 65,200
Corporation tax 2,543 8,321
Social security and other taxes 1,546 550
VAT 6,530 -
Other creditors 5,873 19,078
Directors' current accounts 162,754 147,654
Accrued expenses 4,200 4,200
233,638 245,003

7. RELATED PARTY DISCLOSURES

During the year dividends totalling £48,000 were paid to P J H Rowe the director of the company and Mrs S Rowe his wife. (2024 £48,000).

8. ULTIMATE CONTROLLING PARTY

There is no overall controlling party.

Page 7