Sean Rowe Limited - Filleted accounts

Registered number

04336047

Sean Rowe Limited

Filleted Accounts

31 December 2025

Sean Rowe Limited
Registered number:		04336047
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		59,595			20,598
Investments	4		-			65,000
			59,595			85,598

Current assets
Debtors	5	37,662			20,192
Cash at bank and in hand		15,078			14,791
		52,740			34,983

Creditors: amounts falling due within one year	6	(43,777)			(92,516)

Net current assets/(liabilities)			8,963			(57,533)

Total assets less current liabilities			68,558			28,065

Creditors: amounts falling due after more than one year	7		(37,024)			-

Provisions for liabilities			(5,766)			(3,913)


Net assets			25,768			24,152

Capital and reserves
Called up share capital			100			100
Profit and loss account			25,668			24,052

Shareholders' funds			25,768			24,152

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


S Rowe
Director
Approved by the board on 17 August 2026

Sean Rowe Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			3		3


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 January 2025	7,443		79,250		86,693
	Additions	4,165		67,500		71,665
	Disposals	-		(79,250)		(79,250)
	At 31 December 2025	11,608		67,500		79,108

	Depreciation
	At 1 January 2025	4,150		61,945		66,095
	Charge for the year	1,863		13,500		15,363
	On disposals	-		(61,945)		(61,945)
	At 31 December 2025	6,013		13,500		19,513

	Net book value
	At 31 December 2025	5,595		54,000		59,595
	At 31 December 2024	3,293		17,305		20,598


4	Investments

Other
investments
£
	Cost
	At 1 January 2025					65,000
	Disposals					(65,000)

	At 31 December 2025					-


5	Debtors			2025		2024
£					£

	Trade debtors			27,380		17,183
	Other debtors			10,282		3,009
				37,662		20,192


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			14,526		-
	Taxation and social security costs			14,456		18,557
	Other creditors			14,795		73,959
				43,777		92,516


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			37,024		-


8	Other information

	Sean Rowe Limited is a private company limited by shares and incorporated in England. Its registered office is: Unit 9, Hill Farm, Ford End.