Rowland Son & Vincent (Property) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00790961 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

ROWLAND SON & VINCENT (PROPERTY) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M C Vincent

Ms M K Vincent

Mr M K Vincent

Miss M J Vincent

SECRETARY:

Ms M K Vincent

REGISTERED OFFICE:

19 The Square

Petersfield

Hampshire

GU32 3HR

REGISTERED NUMBER:

00790961 (England and Wales)

ACCOUNTANTS:

Gibson Whitter

Chartered Accountants

and Chartered Tax Advisers

Larch House

Parklands Business Park

Denmead

Hampshire

PO7 6XP

FIXED ASSETS

Tangible assets

4

-

Investment property

5

1,600,000

CURRENT ASSETS

Debtors

6

12,461

17,484

Cash at bank

73,782

68,603

86,243

86,087

CREDITORS

Amounts falling due within one year

7

22,162

13,791

NET CURRENT ASSETS

64,081

72,296

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,664,081

1,672,296

PROVISIONS FOR LIABILITIES

8

77,851

NET ASSETS

1,586,230

1,594,445

CAPITAL AND RESERVES

Called up share capital

9

2,640

Non-distributable reserve

10

1,503,497

Retained earnings

80,093

88,308

SHAREHOLDERS' FUNDS

1,586,230

1,594,445

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 and authorised for issue by the Board of Directors and authorised for issue on 5 October 2026 and were signed on its behalf by:

Mr M C Vincent - Director

1.	STATUTORY INFORMATION

Rowland Son & Vincent (Property) 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents rentals due in the year, excluding value added tax.

Tangible fixed assets

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

Improvements to property

-

20% on cost

Investment property

Investment property is included at fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

46,051

DEPRECIATION

At 1 February 2025

and 31 January 2026

46,051

NET BOOK VALUE

At 31 January 2026

-

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 31 January 2026

1,600,000

NET BOOK VALUE

At 31 January 2026

1,600,000

At 31 January 2025

1,600,000

Fair value at 31 January 2026 is represented by:

£

Valuation in 2006

881,348

Valuation in 2017

600,000

Valuation in 2023

100,000

Cost

18,652

1,600,000

If investment properties had not been revalued it would have been included at the following historical cost:

31.1.26

31.1.25

£

Cost

18,652

Investment properties were revalued on an open market basis on 18 May 2017 by Hughes Ellard Limited and reviewed by the directors at 31 January 2025.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade debtors

-

2,600

Other debtors

12,461

14,884

12,461

17,484

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade creditors

676

907

Taxation and social security

7,125

3,857

Other creditors

14,361

9,027

22,162

13,791

8.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

Deferred tax

77,851

Deferred

tax

£

Balance at 1 February 2025

77,851

Balance at 31 January 2026

77,851

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

320

Ordinary "A"

£1

320

2,320

Ordinary "B"

£1

2,320

2,640

10.

RESERVES

Non-distributable

reserve

£

At 1 February 2025

and 31 January 2026

1,503,497

11.	RELATED PARTY DISCLOSURES

During the year the company paid fees to a director for consultancy services totalling £997 (31.1.25: £996).

Aggregate amounts due from the directors at the balance sheet date is £Nil (31.1.25: £1,000)

12.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.