REGISTERED NUMBER: 06125028 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 March 2026

for

The Rowleys Partnership Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C E Shevas

P T Swann-Jones

M O Hook

T A Copson

M L Hutchinson

L G Parkes

C E Clifford

REGISTERED OFFICE:

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

REGISTERED NUMBER:

06125028 (England and Wales)

FIXED ASSETS

Intangible assets

4

7,500

-

Tangible assets

5

54,090

64,490

61,590

64,490

CURRENT ASSETS

Debtors

6

983,594

871,112

Cash at bank

580,317

430,057

1,563,911

1,301,169

CREDITORS

Amounts falling due within one year

7

760,642

702,883

NET CURRENT ASSETS

803,269

598,286

TOTAL ASSETS LESS CURRENT LIABILITIES

864,859

662,776

PROVISIONS FOR LIABILITIES

16,099

18,166

NET ASSETS

848,760

644,610

CAPITAL AND RESERVES

Called up share capital

8

300,000

300,000

Retained earnings

548,760

344,610

SHAREHOLDERS' FUNDS

848,760

644,610

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 26 August 2026 and were signed on its behalf by:

C E Shevas - Director

T A Copson - Director

1.	STATUTORY INFORMATION

The Rowleys Partnership Ltd 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.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

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

Land and buildings

-

over the term of the lease

Plant and machinery etc

-

33% on cost and 20% on cost

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 69 (2025 - 67 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

7,500

At 31 March 2026

7,500

NET BOOK VALUE

At 31 March 2026

7,500

5.	TANGIBLE FIXED ASSETS

Short

Fixtures

leasehold

and

Computer

improvements

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

89,288

83,746

329,791

502,825

Additions

-

4,889

15,052

19,941

Disposals

-

(11,096

)

-

(11,096

)

At 31 March 2026

89,288

77,539

344,843

511,670

DEPRECIATION

At 1 April 2025

56,761

75,904

305,670

438,335

Charge for year

9,834

3,224

17,283

30,341

Eliminated on disposal

-

(11,096

)

-

(11,096

)

At 31 March 2026

66,595

68,032

322,953

457,580

NET BOOK VALUE

At 31 March 2026

22,693

9,507

21,890

54,090

At 31 March 2025

32,527

7,842

24,121

64,490

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

580,972

518,295

Amounts owed by group undertakings

41

204

Other debtors

402,581

352,613

983,594

871,112

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

85,207

70,979

Taxation and social security

608,418

570,345

Other creditors

67,017

61,559

760,642

702,883

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

300,000

Ordinary shares

£1

300,000

300,000

9.	OTHER FINANCIAL COMMITMENTS

At the balance sheet date, the company had total future commitments under non-cancellable operating leases of £96,364 (2025 £151,429).

10.	ULTIMATE CONTROLLING PARTY