Registration number: SC774629

Rowan Maison Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

Rowan Maison Ltd

Company Information

Directors

Mr Matthew William Startin Mrs Sophie Jane Startin

Registered office

Bonnyton House Bonnyton Old Rayne Insch Aberdeenshire AB52 6TD

Accountants

RiverView Portfolio Limited 1 Market Hill Calne Wiltshire SN11 0BT

Rowan Maison Ltd

(Registration number: SC774629)
Balance Sheet as at 31 May 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	3,050	-
Current assets
Debtors		83,947	37,684
Cash at bank and in hand		385	202
		84,332	37,886
Creditors: Amounts falling due within one year	5	(19,114)	(433)
Net current assets		65,218	37,453
Total assets less current liabilities		68,268	37,453
Creditors: Amounts falling due after more than one year	5	(99,204)	(64,635)
Net liabilities		(30,936)	(27,182)
Capital and reserves
Called up share capital		1,000	1,000
Retained earnings		(31,936)	(28,182)
Shareholders' deficit		(30,936)	(27,182)

For the financial year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 October 2026 and signed on its behalf by:
 

......................................... Mr Matthew William Startin Director

Rowan Maison Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 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:
Bonnyton House
Bonnyton Old Rayne
Insch
Aberdeenshire
AB52 6TD

These financial statements were authorised for issue by the Board on 26 October 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.

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:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Rowan Maison Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026 (continued)

2	Accounting policies (continued)

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2025 - 0).

Rowan Maison Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026 (continued)

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
Additions	2,250	800	3,050
At 31 May 2026	2,250	800	3,050
Depreciation
Carrying amount
At 31 May 2026	2,250	800	3,050

5

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	195	399
Accruals and deferred income	50	34
Other creditors	18,869	-
	19,114	433

Creditors: amounts falling due after more than one year

	2026 £	2025 £
Due after one year
Other financial liabilities	99,204	64,635