REGISTERED NUMBER: NI685387 (Northern Ireland)

REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

ROWANWOOD INVESTMENTS LIMITED

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTOR:

Mr J T Johnston

REGISTERED OFFICE:

17 Old Church Lane

Aghalee

Craigavon

Co. Armagh

BT67 0EY

REGISTERED NUMBER:

NI685387 (Northern Ireland)

ACCOUNTANTS:

Patton Rainey Stenson Limited

Chartered Accountants

6 East Bridge Street

Enniskillen

Co. Fermanagh

BT74 7BT

BANKERS:

Starling Bank

31 St Jamse Square

London

SW1Y 4JR

The director presents his report with the financial statements of the company for the year ended 31 August 2025.

DIRECTOR

Mr J T Johnston held office during the whole of the period from 1 September 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr J T Johnston - Director

13 August 2026

TURNOVER

-

-

Administrative expenses

(6,234

)

7,380

6,234

(7,380

)

Other operating income

24,277

32,009

OPERATING PROFIT

30,511

24,629

Interest receivable and similar income

102

-

30,613

24,629

Interest payable and similar expenses

364

85

PROFIT BEFORE TAXATION

30,249

24,544

Tax on profit

4

7,480

5,807

PROFIT FOR THE FINANCIAL YEAR

22,769

18,737

FIXED ASSETS

Investment property

5

360,878

545,112

CURRENT ASSETS

Debtors

6

237,605

16,333

Cash at bank

22,381

25,312

259,986

41,645

CREDITORS

Amounts falling due within one year

7

561,032

549,694

NET CURRENT LIABILITIES

(301,046

)

(508,049

)

TOTAL ASSETS LESS CURRENT LIABILITIES

59,832

37,063

CAPITAL AND RESERVES

Called up share capital

700

700

Retained earnings

59,132

36,363

SHAREHOLDERS' FUNDS

59,832

37,063

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 13 August 2026 and were signed by:

Mr J T Johnston - Director

1.	STATUTORY INFORMATION

Rowanwood Investments Limited is a private company, limited by shares , registered in Northern Ireland. 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.

Investment property

Investment property comprises property held for the purpose of earning rental income and/or for capital appreciation, rather than for use in the production or supply of goods or services, for administrative purposes or for sale in the ordinary course of business.

Investment property is initially recognised at cost, including transaction costs.

Investment property is subsequently measured at fair value at each reporting date, with any change in fair value recognised in the profit and loss account in the period in which it arises. Fair value is determined in accordance with the requirements of FRS 102, Section 16 and Section 2A Fair Value Measurement.

Rental income from investment property is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

31.8.25

31.8.24

£

£

Current tax:

UK corporation tax

7,480

5,807

Tax on profit

7,480

5,807

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

545,112

Disposals

(184,234

)

At 31 August 2025

360,878

NET BOOK VALUE

At 31 August 2025

360,878

At 31 August 2024

545,112

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Amounts owed by group undertakings

224,276

13,884

Other debtors

13,329

2,449

237,605

16,333

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Amounts owed to group undertakings

539,964

-

Taxation and social security

15,987

5,807

Other creditors

5,081

543,887

561,032

549,694

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At 31 August 2025 an advance was made to the director of £8,000.

9.	RELATED PARTY DISCLOSURES

An amount of £539,964 is owed to companies which are under the control of James Johnston Jnr & Helen Johnston and £224,276 is owed by companies which are under the control of James Johnston Jnr & Helen Johnston.

10.	ULTIMATE CONTROLLING PARTY

The company is controlled by James Johnston and Helen Johnston, who are husband and wife and exercise joint control over the company.