REGISTERED NUMBER: 09301172 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

ROWSON INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTORS:

Ms R S Rowson

Ms N J Rowson

G P Rowson

Ms A L Rowson

REGISTERED OFFICE:

Southfields Liphook Road

Headley

Bordon

GU35 8RE

REGISTERED NUMBER:

09301172 (England and Wales)

ACCOUNTANTS:

JMB Accounting Ltd

8-10 London Rd

Liphook

GU30 7AN

FIXED ASSETS

Tangible assets

4

41

55

Investment property

5

1,365,000

1,357,000

1,365,041

1,357,055

CURRENT ASSETS

Debtors

6

552

552

Cash at bank

10,976

22,263

11,528

22,815

CREDITORS

Amounts falling due within one year

7

785,825

819,582

NET CURRENT LIABILITIES

(774,297

)

(796,767

)

TOTAL ASSETS LESS CURRENT LIABILITIES

590,744

560,288

PROVISIONS FOR LIABILITIES

101,436

99,440

NET ASSETS

489,308

460,848

CAPITAL AND RESERVES

Called up share capital

40

40

Retained earnings

489,268

460,808

SHAREHOLDERS' FUNDS

489,308

460,848

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by:

G P Rowson - Director

1.	STATUTORY INFORMATION

Rowson Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit

and loss account.

No depreciation is provided in respect of investment properties

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.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank

loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as

reported in the profit and loss account because of items of income or expense that are taxable or

deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

and 30 November 2025

993

DEPRECIATION

At 1 December 2024

938

Charge for year

14

At 30 November 2025

952

NET BOOK VALUE

At 30 November 2025

41

At 30 November 2024

55

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

1,357,000

Revaluations

8,000

At 30 November 2025

1,365,000

NET BOOK VALUE

At 30 November 2025

1,365,000

At 30 November 2024

1,357,000

Fair value at 30 November 2025 is represented by:

£

Valuation in 2016

32,500

Valuation in 2017

20,000

Valuation in 2019

75,000

Valuation in 2020

46,750

Valuation in 2021

134,000

Valuation in 2022

120,300

Valuation in 2023

(42,850

)

Valuation in 2024

12,000

Valuation in 2025

8,000

Cost

959,300

1,365,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

552

552

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

5,271

1,140

Other creditors

780,554

818,442

785,825

819,582

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Rowson Investments Limited for the year ended 30 November 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Rowson Investments Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Rowson Investments Limited and state those matters that we have agreed to state to the Board of Directors of Rowson Investments Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Rowson Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Rowson Investments Limited. You consider that Rowson Investments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Rowson Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

JMB Accounting Ltd

8-10 London Rd

Liphook

GU30 7AN

27 August 2026