REGISTERED NUMBER: 10549153 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Rowton Pub Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S D Preston

P T Preston

REGISTERED OFFICE:

International House

6 Market Street

Oakengates

Telford

Shropshire

TF2 6EF

REGISTERED NUMBER:

10549153 (England and Wales)

ACCOUNTANTS:

Tranter Lowe (Oakengates) Limited

Chartered Accountants

International House

6 Market Street

Oakengates

Telford

Shropshire

TF2 6EF

FIXED ASSETS

Tangible assets

4

596,158

330,623

CURRENT ASSETS

Stocks

5

45,000

32,000

Debtors

6

21,866

13,248

Cash at bank and in hand

235,586

426,028

302,452

471,276

CREDITORS

Amounts falling due within one year

7

119,482

120,699

NET CURRENT ASSETS

182,970

350,577

TOTAL ASSETS LESS CURRENT LIABILITIES

779,128

681,200

PROVISIONS FOR LIABILITIES

44,540

39,599

NET ASSETS

734,588

641,601

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

734,488

641,501

SHAREHOLDERS' FUNDS

734,588

641,601

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 October 2026 and were signed on its behalf by:

S D Preston - Director

1.	STATUTORY INFORMATION

Rowton Pub Company 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.

Tangible fixed assets

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

Freehold property

-

not provided

Improvements to property

-

not provided

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

50% 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 35 (2025 - 32 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 February 2025

160,053

118,092

43,249

Additions

246,499

5,399

14,944

Disposals

-

-

-

At 31 January 2026

406,552

123,491

58,193

DEPRECIATION

At 1 February 2025

-

-

17,082

Charge for year

-

-

5,282

Eliminated on disposal

-

-

-

At 31 January 2026

-

-

22,364

NET BOOK VALUE

At 31 January 2026

406,552

123,491

35,829

At 31 January 2025

160,053

118,092

26,167

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2025

52,965

5,195

1,998

381,552

Additions

8,282

-

1,029

276,153

Disposals

-

-

(1,025

)

(1,025

)

At 31 January 2026

61,247

5,195

2,002

656,680

DEPRECIATION

At 1 February 2025

28,058

4,116

1,673

50,929

Charge for year

4,659

270

344

10,555

Eliminated on disposal

-

-

(962

)

(962

)

At 31 January 2026

32,717

4,386

1,055

60,522

NET BOOK VALUE

At 31 January 2026

28,530

809

947

596,158

At 31 January 2025

24,907

1,079

325

330,623

5.

STOCKS

31.1.26

31.1.25

£

£

Stocks

45,000

32,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other debtors

6,500

6,500

Prepayments

15,366

6,748

21,866

13,248

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

21,313

24,030

Tax

38,398

46,040

Social security and other taxes

8,391

2,729

VAT

45,092

37,575

Other creditors

760

2,417

Directors' current accounts

918

937

Accrued expenses

4,610

6,971

119,482

120,699

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

100

Ordinary

1

100

100