For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Rowton (Holdings) Ltd is a private company limited by shares incorporated and registered in England and Wales with company number 08472887. The registered office is Crows Nest Business Centre Tattenhall Road, Newton-By-Tattenhall, Tattenhall, Chester, Cheshire, CH3 9BD.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

720,000 £1 redeemable shares were incorrectly classified as equity in the prior year financial statements.

The shares yield an annual fixed cash dividend and can only be redeemed for cash or cash equivalents at nominal value. They therefore present a current obligation as a result of a past event and should be presented as liabilities.

The effect on the balance sheet of making this correction is as follows:

• Increase non-current liabilities by £720,000

• Decreased share capital (within equity) by £720,000

The net effect on the reserves of the company is a reduction of £720,000.

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The 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 net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The average monthly number of persons (including directors) employed by the company during the year was:

Investment property comprises Crows Nest Business Centre, Tattenhall Road, Tattenhall, Chester, CH3 9BD. The fair value of the investment property has been arrived at on the basis of a valuation carried out on 3 April 2025 by BA Commercial Chartered Surveyors, who are not connected with the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

Investments in subsidiary undertakings are recognised at cost.

Included within other creditors due after one year are 705,000 £1 redeemable shares (2024: 720,000 £1 redeemable shares).

The respective shareholders redeemed 360,000 £1 redeemable shares at nominal value on 25 July 2025.

Following this, there was an issuance of 345,000 £1 redeemable shares at par value on 26 July 2025.

The redeemable shares yield an annual fixed dividend of 12% (0.001% to 24 July 2025) and can be redeemed on notice by the company or the holder of the shares on the first working day following the receipt of such notice for an amount equal to 100% of the issue price.

The investment property is secured by way of a legal mortgage.

The entity's subsidiary company, Chespack Hygiene Ltd bears responsibility for the mortgage liability and the ongoing repayments.

The mortgage on the property is due to be repaid in full by April 2041.

Included within creditors due within one year were amounts of £123,221 (2024: £108,221) due to a subsidiary entity. The facility has been provided on interest-free terms and there are no fixed terms for repayment.

The company also allows its subsidiary to use the investment property rent-free. Based on the valuation undertaken as disclosed under note three to the financial statements, the property has been assessed to have a market rent of £125,000.