xbrl

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Registered number: 05457084






Rowein Limited


ACCOUNTS

FOR THE YEAR ENDED 31/05/2026
























Prepared By:
Albeck Limited
Chartered Accountants
49 Mowbray Road
Edgware
Middlesex
HA8 8JL


ACCOUNTS
FOR THE YEAR ENDED 31/05/2026





DIRECTORS
N Weinberger



SECRETARY
A Weinberger


REGISTERED OFFICE
76 Oldhill Street
Stamford Hill
London
N16 6NA


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 05457084



BANKERS
Barclays Bank



ACCOUNTANTS
Albeck Limited
Chartered Accountants
49 Mowbray Road
Edgware
Middlesex
HA8 8JL


ACCOUNTS
FOR THEYEARENDED31/05/2026



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/05/2026

			2026		2025
	Notes		£		£

FIXED ASSETS
Tangible assets	2		47,333		63,110

CURRENT ASSETS
Stock		218,347		241,481
Debtors	4	530,291		512,849
Cash at bank and in hand		18,881		9,334
		767,519		763,664
CREDITORS: Amounts falling due within one year	5	63,078		61,396
NET CURRENT ASSETS			704,441		702,268
TOTAL ASSETS LESS CURRENT LIABILITIES			751,774		765,378


CREDITORS: Amounts falling due after more than one year	6		-		10,000

NET ASSETS			751,774		755,378

CAPITAL AND RESERVES

Called up share capital	8		100		100
Profit and loss account			751,674		755,278
SHAREHOLDERS' FUNDS			751,774		755,378

For the year ending 31/05/2026 the company was entitled to exemption 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 directors acknowledge their 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 09/09/2026 and signed on their behalf by



.............................
N Weinberger
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Equipment		reducing balance 25%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




1d. Dividends On Shares Presented Within Shareholders Funds
Dividends unpaid at the balance sheet date are only recognised as a liability at that date to the extent that they are appropriately authorised and are no longer at the discretion of the Company Unpaid dividends that do not meet these criteria are disclosed in the notes to the financial statements.




1e. Leases
Assets held under finance leases and hire purchase contracts are capitalised in the balance sheet at their fair value and depreciated over their expected useful lives. The interest element of leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease. All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.




2. TANGIBLE FIXED ASSETS


	Equipment	Total
	£	£
Cost
At 01/06/2025	192,256	192,256
At 31/05/2026	192,256	192,256
Depreciation
At 01/06/2025	129,146	129,146
For the year	15,777	15,777
At 31/05/2026	144,923	144,923
Net Book Amounts
At 31/05/2026	47,333	47,333
At 31/05/2025	63,110	63,110




3. STOCK	2026	2025
	£	£
Stock comprises:

Stock	218,347	241,481
	218,347	241,481




4. DEBTORS	2026	2025
	£	£
Amounts falling due within one year
Other debtors	530,291	483,794
Prepayments	-	29,055
	530,291	512,849




5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2026	2025
	£	£
UK corporation tax	2,135	-
VAT	42,182	43,033
PAYE control	46	-
Trade creditors	8,021	8,169
Other creditors	8,994	8,594
Accruals	1,700	1,600
	63,078	61,396




6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2026	2025
	£	£
Bank loans (unsecured) >1yr	-	10,000
	-	10,000




8. SHARE CAPITAL	2026	2025
	£	£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each	100	100
	100	100




7. EMPLOYEES

	2026	2025
	No.	No.
Average number of employees	4	4




9. CONTROLLING PARTY
The controlling party is the director, N Weinberger, by virtue of the fact that he holds 100% of the company's issued and called up voting share capital.