REGISTERED NUMBER: 08087831 (England and Wales)

Unaudited Financial Statements for the Year Ended 9 January 2026

for

ROWES NEWSMARKET LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr M W Rowe

Mrs L E Rowe

REGISTERED OFFICE:

9 Worton Park

Cassington

Oxfordshire

OX29 4SX

BUSINESS ADDRESS:

18 Wallingford Street

Wantage

Oxfordshire

OX12 8AX

REGISTERED NUMBER:

08087831 (England and Wales)

ACCOUNTANTS:

Camerons Accountancy Consultants Limited

Chartered Accountants

9 Worton Park

Cassington

Witney

Oxfordshire

OX29 4SX

FIXED ASSETS

Tangible assets

4

137,703

181,964

CURRENT ASSETS

Stocks

90,800

77,221

Debtors

5

48,139

191,278

Cash at bank and in hand

472,716

431,437

611,655

699,936

CREDITORS

Amounts falling due within one year

6

188,903

202,902

NET CURRENT ASSETS

422,752

497,034

TOTAL ASSETS LESS CURRENT LIABILITIES

560,455

678,998

CREDITORS

Amounts falling due after more than one year

7

(53,105

)

(107,563

)

PROVISIONS FOR LIABILITIES

(22,004

)

(23,834

)

NET ASSETS

485,346

547,601

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

485,246

547,501

SHAREHOLDERS' FUNDS

485,346

547,601

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 9 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 9 January 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 22 June 2026 and were signed on its behalf by:

Mr M W Rowe - Director

1.	STATUTORY INFORMATION

Rowes Newsmarket Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

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

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company has elected to apply the recognition and measurement provisions of Sections 11 and 12 of FRS 102 in full.

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Financial assets and liabilities are initially measured at transaction price (including transaction costs), unless the arrangement constitutes a financing transaction.

Financial assets are subsequently measured at amortised cost using the effective interest method, less any impairment.

Financial liabilities are subsequently measured at amortised cost.

The company does not hold or issue any complex financial instruments such as derivatives or hedging instruments.

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.

Hire purchase and leasing commitments

Tangible fixed assets acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of future finance charges, are included in creditors.

Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease

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 24 (2025 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 10 January 2025

11,794

285,596

94,737

45,564

437,691

Disposals

(11,794

)

-

(52,230

)

(26,081

)

(90,105

)

At 9 January 2026

-

285,596

42,507

19,483

347,586

DEPRECIATION

At 10 January 2025

11,421

153,111

57,563

33,632

255,727

Charge for year

-

13,249

3,784

2,370

19,403

Eliminated on disposal

(11,421

)

-

(30,195

)

(23,631

)

(65,247

)

At 9 January 2026

-

166,360

31,152

12,371

209,883

NET BOOK VALUE

At 9 January 2026

-

119,236

11,355

7,112

137,703

At 9 January 2025

373

132,485

37,174

11,932

181,964

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

37,942

38,428

Other debtors

10,197

152,850

48,139

191,278

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

1,157

6,620

Trade creditors

108,566

82,527

Taxation and social security

34,441

69,016

Other creditors

44,739

44,739

188,903

202,902

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

1,105

29,563

Other creditors

52,000

78,000

53,105

107,563

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Other loans

78,000

104,000

A loan was received during the year from an unconnected third party and is included within creditors due within one year and more than one year. The loan is secured by a charge over a property owned personally by the shareholders. No assets of the company have been pledged as security.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year ended 2025, loans totalling £142,653 were advanced to directors. The loans were interest bearing and were fully repaid during the year ended 2026. No amounts were outstanding at the balance sheet date.