ED ROWE MEDICAL LIMITED


Director	ROWE, Edward William, Dr


Registered Address	Building 2a, D Site Kemble Airfield
	Kemble
	Cirencester
	GL7 6BA


Registered Number	12632649 (England and Wales)

Balance Sheet as at
31 May 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		31		41
			31		41
Current assets
Debtors	4	16,065		22,993
Current asset investments		720,000		-
Cash at bank and on hand		355,427		920,696
		1,091,492		943,689
Creditors amounts falling due within one year	5	(66,340)		(90,122)
Net current assets (liabilities)			1,025,152		853,567
Total assets less current liabilities			1,025,183		853,608
Net assets			1,025,183		853,608
Capital and reserves
Called up share capital			1		1
Profit and loss account			1,025,182		853,607
Shareholders' funds			1,025,183		853,608

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 8 October 2026, and are signed on its behalf by:

ROWE, Edward William, Dr
Director
Registered Company No. 12632649

ED ROWE MEDICAL LIMITED

Notes to the Financial Statements
for the year ended 31 May 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 June 25	173
	At 31 May 26	173
	Depreciation and impairment
	At 01 June 25	132
	Charge for year	10
	At 31 May 26	142
	Net book value
	At 31 May 26	31
	At 31 May 25	41

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	16,065	22,993
Total	16,065	22,993

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Taxation and social security	56,941	79,234
Other creditors	4,790	6,046
Accrued liabilities and deferred income	4,609	4,842
Total	66,340	90,122