Company registration number 01263252 (England and Wales)
ROWSWELLS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2026
PAGES FOR FILING WITH REGISTRAR
ROWSWELLS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
ROWSWELLS LIMITED
BALANCE SHEET
AS AT
30 JUNE 2026
30 June 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investment property
3
434,696
434,696
Current assets
Debtors
4
7,749
7,500
Cash at bank and in hand
7,181
2,862
14,930
10,362
Creditors: amounts falling due within one year
5
(6,575)
(4,016)
Net current assets
8,355
6,346
Total assets less current liabilities
443,051
441,042
Creditors: amounts falling due after more than one year
6
(209,712)
(231,343)
Net assets
233,339
209,699
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
233,239
209,599
Total equity
233,339
209,699

For the financial year ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 18 August 2026 and are signed on its behalf by:
Mr Amish Master
Mrs Bhavini Master
Director
Director
Company registration number 01263252 (England and Wales)
ROWSWELLS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2026
- 2 -
1
Accounting policies
Company information

Rowswells Limited is a private company limited by shares incorporated in England and Wales. The registered office is Suite 3, Congress House, 14 Lyon Road, Harrow, Middlesex, England, HA1 2EN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

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 financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is rent received in the normal course of business,

1.3
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

ROWSWELLS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2026
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
3
Investment property
2026
£
Fair value
At 1 July 2025 and 30 June 2026
434,696

Investment property comprises of commercial and residential property at 1 - 1A High Street, Petersfield, GU32 3JT. The fair value of the investment property has been arrived at on the basis of a valuation carried out by the directors which has not increased since acquisition. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
7,749
7,500
5
Creditors: amounts falling due within one year
2026
2025
£
£
Taxation and social security
5,825
3,224
Other creditors
750
792
6,575
4,016
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Other creditors
209,712
231,343
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