Company Registration No. 05046678 (England and Wales)
Rowlands Roofing Ltd
Unaudited accounts
for the year ended 31 December 2025
Rowlands Roofing Ltd
Unaudited accounts
Contents
Rowlands Roofing Ltd
Company Information
for the year ended 31 December 2025
Company Number
05046678 (England and Wales)
Registered Office
Wyebank House
Canon Bridge
Madley, Hereford
HR2 9JF
England
Accountants
Diana Duggan & Co
27 East Street
Hereford
HR1 2LU
Rowlands Roofing Ltd
Statement of financial position
as at 31 December 2025
Tangible assets
4,279
5,706
Cash at bank and in hand
115,263
113,413
Creditors: amounts falling due within one year
(66,682)
(67,456)
Net current assets
197,562
199,040
Net assets
201,841
204,746
Called up share capital
1,000
1,000
Profit and loss account
200,841
203,746
Shareholders' funds
201,841
204,746
For the year ending 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 August 2026 and were signed on its behalf by
A P Rowlands
Director
Company Registration No. 05046678
Rowlands Roofing Ltd
Notes to the Accounts
for the year ended 31 December 2025
Rowlands Roofing Ltd is a private company, limited by shares, registered in England and Wales, registration number 05046678. The registered office is Wyebank House, Canon Bridge, Madley, Hereford, HR2 9JF, England.
2
Compliance with accounting standards
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. There were no material changes to accounting policies following adoption. The financial statements have been prepared under the historical cost convention.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. There were no material changes to accounting policies following adoption. The financial statements have been prepared under the historical cost convention. convention.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant & machinery
Plant and machinery 25% on reducing balance
Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
There are no material uncertainties that may cast significant doubt about the company's ability to continue as a going concern.
Rowlands Roofing Ltd
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery
At 31 December 2025
34,253
At 31 December 2025
29,974
Amounts falling due within one year
Trade debtors
125,791
74,078
Accrued income and prepayments
1,172
985
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
14,979
15,509
Other creditors
23,620
15,127
Loans from directors
26,789
35,607
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000
1,000
8
Transactions with related parties
The company is controlled by the directors.
During the year the directors have withdrawn £8818 from their loan account making a balance of £26789 (2024 £35607) which is included in other creditors.
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).