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Company No: 04011014 (England and Wales)

# ROWLINSON INVESTMENTS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

ROWLINSON INVESTMENTS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

ROWLINSON INVESTMENTS LIMITED

## BALANCE SHEET

As at 31 December 2025
ROWLINSON INVESTMENTS LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investment property | 3 | 3,375,000 |  | 4,225,000
|  | 3,375,000 |  | 4,225,000
Current assets |  |  |  |
Debtors |  |  |  |
- due within one year | 4 | 222,000 |  | 334,474
- due after more than one year | 4 | 550 |  | 550
Cash at bank and in hand |  | 5,627,295 |  | 4,855,403
|  | 5,849,845 |  | 5,190,427
Creditors: amounts falling due within one year | 5 | ( 2,338,709) |  | ( 2,657,450)
Net current assets |  | 3,511,136 |  | 2,532,977
Total assets less current liabilities |  | 6,886,136 |  | 6,757,977
Provision for liabilities |  | ( 269,515) |  | ( 313,306)
Net assets |  | 6,616,621 |  | 6,444,671
Capital and reserves |  |  |  |
Called-up share capital |  | 65 |  | 65
Revaluation reserve |  | 737,403 |  | 933,904
Capital redemption reserve |  | 35 |  | 35
Undistributable reserve |  | 795,375 |  | 907,875
Profit and loss account |  | 5,083,743 |  | 4,602,792
Total shareholder's funds |  | 6,616,621 |  | 6,444,671

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Rowlinson Investments Limited (registered number: 04011014) were approved and authorised for issue by the Director on 29 July 2026. They were signed on its behalf by:

D J Roberts Director |

ROWLINSON INVESTMENTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
ROWLINSON INVESTMENTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Rowlinson Investments Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 3 Stockport Exchange, Stockport, SK1 3GG, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Revenue derived from the sale of property, including land, is recognised upon the transfer of risks and rewards of ownership to the buyer, when there is an exchange of unconditional contracts.
Rental income is recognised in the period it falls due.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
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 financial statements. 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.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to and from related parties.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year. | 0 |  | 0

The director did not receive remuneration from the company other than a pension contribution.

#### 3. Investment property

| Investment property
| £
Valuation |
As at 01 January 2025 | 4,225,000
Disposals | (850,000)
As at 31 December 2025 | 3,375,000

Valuation

A professional valuation of investment property was completed by Thomson & Associates Chartered Surveyors on 31 March 2025.
The valuation above, has been based upon a valuation carried out by the directors based upon the independent valuation and their knowledge of the market.

**Historic cost**
The historic cost of the properties as at 31 December 2025 was £1,577,097 (2024: £2,080,596).

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Debtors: amounts falling due within one year |  |  |
Trade debtors | 9,071 |  | 26,656
Other debtors | 212,929 |  | 307,818
| 222,000 |  | 334,474
Debtors: amounts falling due after more than one year |  |  |
Other debtors | 550 |  | 550

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 2,056 |  | 16,273
Amounts owed to director | 2,093,638 |  | 2,460,269
Accruals and deferred income | 29,988 |  | 30,365
Taxation and social security | 144,020 |  | 101,111
Other creditors | 69,007 |  | 49,432
| 2,338,709 |  | 2,657,450