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Registered number: 02035350
Rowan Trading Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
PKW Accountants Limited
Second Floor
1 Church Square
Leighton Buzzard
Bedfordshire
LU7 1AE
Rowan Trading Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Rowan Trading Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 02035350

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 4 | 14,526 |  | 75,546 |
Cash at bank and in hand |  | 63,416 |  | 181,497 |
|  | 77,942 |  | 257,043 |
Creditors: Amounts Falling Due Within One Year | 5 | (481,328 ) |  | (617,759 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (403,386 ) |  | (360,716 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (403,386 ) |  | (360,716 )
NET LIABILITIES |  |  | (403,386 ) |  | (360,716 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 2 |  | 2
Profit and Loss Account |  |  | (403,388 ) |  | (360,718 )
SHAREHOLDERS' FUNDS |  |  | (403,386) |  | (360,716)

For the year ending 31 March 2026 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

N R Monro Director
9th July 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Rowan Trading Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Rowan Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02035350 . The registered office is Hertfordshire House, Wood Lane, Paradise Estate, Hemel Hempstead, HP2 4FD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | Over period of the lease
Plant & Machinery | 20% on cost basis
Motor Vehicles | 25% on cost basis
Fixtures & Fittings | 20% on cost basis
Computer Equipment | 20% on cost basis

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 29)
2 29
4. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 326 |  | 53,519
Prepayments and accrued income | 1,131 |  | 22,027
Other debtors | 10,024 |  | -
VAT | 3,045 |  | -
| 14,526 |  | 75,546

Page 2
Page 3
Rowan Trading Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | (16 ) |  | 65,450
VAT | - |  | 13,652
Accruals and deferred income | 720 |  | 42,217
Directors' loan accounts | 1,397 |  | 11
Amounts owed to group undertakings | 479,227 |  | 496,429
| 481,328 |  | 617,759

6. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

7. Discontinuation of a trade
During the year, the company ceased trading with regards to the provision of medical services in the treatment of environmental illnesses. This took effect from 1 April 2025. The results of this trade up to the date of cessation are included within the profit and loss account for the year. Following the cessation of this activity, the company continues to carry on its remaining business activities. Any costs arising from the discontinuance have been recognised in the financial statements and any remaining liabilities have been provided for where appropriate.
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