REGISTERED NUMBER: 15144072 (England and Wales)

ROWE & CO HOMES GROUP LIMITED

Unaudited Financial Statements for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs C M Ackrill

R J Rowe

REGISTERED OFFICE:

96 Winchester Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2GJ

REGISTERED NUMBER:

15144072 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

FIXED ASSETS

Intangible assets

4

6,923

13,828

Tangible assets

5

14,263

25,427

21,186

39,255

CURRENT ASSETS

Debtors

6

178,949

76,210

Cash at bank

65,726

7,551

244,675

83,761

CREDITORS

Amounts falling due within one year

7

331,263

208,572

NET CURRENT LIABILITIES

(86,588

)

(124,811

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(65,402

)

(85,556

)

CAPITAL AND RESERVES

Called up share capital

99

99

Retained earnings

(65,501

)

(85,655

)

(65,402

)

(85,556

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 30 July 2026 and were signed on its behalf by:

R J Rowe - Director

1.	STATUTORY INFORMATION

Rowe & Co Homes Group 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.

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

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

-

33% on cost

Computer equipment

-

33% on cost

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

Rentals paid under operating leases are charged to profit or loss 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 4 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 January 2025

and 31 December 2025

20,717

AMORTISATION

At 1 January 2025

6,889

Amortisation for year

6,905

At 31 December 2025

13,794

NET BOOK VALUE

At 31 December 2025

6,923

At 31 December 2024

13,828

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Computer

leasehold

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

2,506

19,560

14,010

36,076

Additions

-

527

-

527

At 31 December 2025

2,506

20,087

14,010

36,603

DEPRECIATION

At 1 January 2025

543

6,235

3,871

10,649

Charge for year

501

6,520

4,670

11,691

At 31 December 2025

1,044

12,755

8,541

22,340

NET BOOK VALUE

At 31 December 2025

1,462

7,332

5,469

14,263

At 31 December 2024

1,963

13,325

10,139

25,427

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

49,674

13,560

Other debtors

10,849

10,849

Directors' current accounts

98,750

38,750

Tax

13,078

-

Prepayments

6,598

13,051

178,949

76,210

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

10,313

14,497

Amounts owed to associates

-

183,142

Tax

13,078

-

Social security and other taxes

34,132

7,324

Other creditors

1,026

1,081

Directors' current accounts

201,009

-

Accrued expenses

71,705

2,528

331,263

208,572

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

21,500

-

Between one and five years

41,208

84,208

62,708

84,208

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 December 2025 and the period ended 31 December 2024:

2025

2024

£

£

R J Rowe

Balance outstanding at start of year

38,750

-

Amounts advanced

60,000

38,750

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

98,750

38,750