Registration number: 14098310

Rowjun Moore Counselling Ltd

Contents

Abridged Balance Sheet	1
Notes to the Unaudited Abridged Financial Statements	2

Rowjun Moore Counselling Ltd

(Registration number: 14098310)
Abridged Balance Sheet as at 31 May 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets		2,802	2,730
Current assets
Debtors		-	1,013
Cash at bank and in hand		2,166	100
		2,166	1,113
Creditors: Amounts falling due within one year		(2,878)	(2,758)
Net current liabilities		(712)	(1,645)
Total assets less current liabilities		2,090	1,085
Accruals and deferred income		(1,020)	(972)
Net assets		1,070	113
Capital and reserves
Called up share capital		100	100
Retained earnings		970	13
Shareholders' funds		1,070	113

For the financial year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 3 September 2026 and signed on its behalf by:
 

......................................... Mr R F Moore Company secretary and director

Rowjun Moore Counselling Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Trinity Chambers
8 Suez Street
Warrington
Cheshire
WA1 1EG
England

These financial statements were authorised for issue by the Board on 3 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	20% Reducing balance
Fixtures and fittings	20% Reducing balance

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).