1 April 2025 false No description of principal activity Taxfiler 2024.6 11102452 business:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 11102452 2025-03-31 11102452 2025-04-01 2026-03-31 11102452 business:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 11102452 business:FilletedAccounts 2025-04-01 2026-03-31 11102452 2026-03-31 11102452 business:Director1 2025-04-01 2026-03-31 11102452 business:RegisteredOffice 2025-04-01 2026-03-31 11102452 2025-03-31 11102452 core:WithinOneYear 2026-03-31 11102452 core:WithinOneYear 2025-03-31 11102452 core:AfterOneYear 2026-03-31 11102452 core:AfterOneYear 2025-03-31 11102452 core:ShareCapital core:PreviouslyStatedAmount 2026-03-31 11102452 core:ShareCapital core:PreviouslyStatedAmount 2025-03-31 11102452 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2026-03-31 11102452 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-03-31 11102452 core:PreviouslyStatedAmount 2026-03-31 11102452 core:PreviouslyStatedAmount 2025-03-31 11102452 business:SmallEntities 2025-04-01 2026-03-31 11102452 countries:EnglandWales 2025-04-01 2026-03-31 11102452 core:FurnitureFittings 2025-04-01 2026-03-31 11102452 core:ComputerEquipment 2025-04-01 2026-03-31 11102452 core:FurnitureFittings 2025-03-31 11102452 core:ComputerEquipment 2025-03-31 11102452 core:FurnitureFittings 2026-03-31 11102452 core:ComputerEquipment 2026-03-31 11102452 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Company Registration No. 11102452 (England and Wales)
J ROWE-JONES ACCOUNTANTS LIMITED Unaudited accounts for the year ended 31 March 2026
J ROWE-JONES ACCOUNTANTS LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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J ROWE-JONES ACCOUNTANTS LIMITED Company Information for the year ended 31 March 2026
Director
JULIAN ROWE-JONES
Company Number
11102452 (England and Wales)
Registered Office
62 SEYMOUR DRIVE DARTMOUTH DEVON TQ6 9GE UNITED KINGDOM
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J ROWE-JONES ACCOUNTANTS LIMITED Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
1,997
853
Current assets
Debtors
5
6,014
358
Cash at bank and in hand
9,815
4,798
15,829
5,156
Creditors: amounts falling due within one year
6
(17,069)
(8,002)
Net current liabilities
(1,240)
(2,846)
Total assets less current liabilities
757
(1,993)
Creditors: amounts falling due after more than one year
7
-
(591)
Net assets/(liabilities)
757
(2,584)
Capital and reserves
Called up share capital
100
100
Profit and loss account
657
(2,684)
Shareholders' funds
757
(2,584)
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 August 2026 and were signed on its behalf by
JULIAN ROWE-JONES Director Company Registration No. 11102452
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J ROWE-JONES ACCOUNTANTS LIMITED Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
J ROWE-JONES ACCOUNTANTS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11102452. The registered office is 62 SEYMOUR DRIVE, DARTMOUTH, DEVON, TQ6 9GE, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
10% Net Book Value
Computer equipment
33.33% Straight Line
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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J ROWE-JONES ACCOUNTANTS LIMITED Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 April 2025
249
3,618
3,867
Additions
1,972
-
1,972
At 31 March 2026
2,221
3,618
5,839
Depreciation
At 1 April 2025
177
2,837
3,014
Charge for the year
280
548
828
At 31 March 2026
457
3,385
3,842
Net book value
At 31 March 2026
1,764
233
1,997
At 31 March 2025
72
781
853
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
1,510
358
Other debtors
4,504
-
6,014
358
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
766
2,475
VAT
3,678
-
Trade creditors
178
173
Taxes and social security
5,432
2,179
Proposed dividends
5,000
500
Other creditors
2,015
2,568
Loans from directors
-
107
17,069
8,002
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
-
591
8
Average number of employees
During the year the average number of employees was 3 (2025: 3).
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