Registration number: 08420707

Rowe Roofing Limited

Contents

Company Information	1
Director's Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 8

Rowe Roofing Limited

Company Information





 

Director

Mr Jason Rowe

Registered office

The Golden Fleece 1 Robin Hood Hill Berry Brow Huddersfield HD4 7QP

Accountants

D & A Hill No.18 S11 12 Brooke's Mill Armitage Bridge Huddersfield HD4 7NR

Rowe Roofing Limited

Director's Report
for the Year Ended 28 February 2026

The director presents his report and the financial statements for the year ended 28 February 2026.

Director of the company

The director who held office during the year was as follows:

Mr Jason Rowe

Principal activity

The principal activity of the company is that of roofing contractors.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 1 September 2026
 

......................................... Mr Jason Rowe Director

Rowe Roofing Limited

(Registration number: 08420707 )
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	4,588	6,049
Current assets
Stocks	5	500	1,250
Debtors	6	83,901	82,901
Cash at bank and in hand		16,792	-
		101,193	84,151
Creditors: Amounts falling due within one year	7	(86,916)	(83,386)
Net current assets		14,277	765
Net assets		18,865	6,814
Capital and reserves
Called up share capital	8	1	1
Retained earnings		18,864	6,813
Shareholders' funds		18,865	6,814

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account and Director's Report.

Approved and authorised by the director on 1 September 2026
 

......................................... Mr Jason Rowe Director

Rowe Roofing Limited

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Golden Fleece
1 Robin Hood Hill
Berry Brow
Huddersfield
HD4 7QP

These financial statements were authorised for issue by the director on 1 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Rowe Roofing Limited

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and scaffolding	20% on reducing balance
Tools	20% on reducing balance
Motor vehicles	25% on reducing balance
Office equipment	20% 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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 5 (2025 - 5).

Rowe Roofing Limited

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2026

4	Tangible assets

	Tools £	Plant and scaffolding £	Office equipment £	Motor vehicles  £
Cost or valuation
At 1 March 2025	2,400	8,000	1,195	27,244
At 28 February 2026	2,400	8,000	1,195	27,244
Depreciation
At 1 March 2025	2,235	7,450	875	22,230
Charge for the year	33	110	64	1,254
At 28 February 2026	2,268	7,560	939	23,484
Carrying amount
At 28 February 2026	132	440	256	3,760
At 28 February 2025	165	550	320	5,014

	Total £
Cost or valuation
At 1 March 2025	38,839
At 28 February 2026	38,839
Depreciation
At 1 March 2025	32,790
Charge for the year	1,461
At 28 February 2026	34,251
Carrying amount
At 28 February 2026	4,588
At 28 February 2025	6,049

Rowe Roofing Limited

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2026

5

Stocks

	2026 £	2025 £
Other inventories	500	1,250

6

Debtors

	2026 £	2025 £
Other debtors	83,901	82,901
	83,901	82,901

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	4,074	15,985
Taxation and social security		33,362	33,287
Accruals and deferred income		4,576	2,661
Other creditors		44,904	31,453
		86,916	83,386

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1

Rowe Roofing Limited

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2026

9	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Bank overdrafts	-	1,909
Other borrowings	4,074	14,076
	4,074	15,985

10	Related party transactions

Included in Debtors: Amounts falling due within one year is £28,621 (2025: £28,621) owed by Rowe Leisure Foods Limited and £55,280 (2025: £54,280) owed by Rowe Taverns Limited, companies under common ownership.