REGISTRAR OF COMPANIES

Registration number: 05755901

J A And K Rowland Limited

Contents

Accountants' Report	1
Balance Sheet	2

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
J A And K Rowland Limited
for the Period Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of J A And K Rowland Limited for the period ended 31 March 2025 as set out on pages 2 to 4 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of J A And K Rowland Limited, as a body, in accordance with the terms of our engagement letter dated 14 June 2022. Our work has been undertaken solely to prepare for your approval the accounts of J A And K Rowland Limited and state those matters that we have agreed to state to the Board of Directors of J A And K Rowland Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J A And K Rowland Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that J A And K Rowland Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of J A And K Rowland Limited. You consider that J A And K Rowland Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of J A And K Rowland Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Dodd & Co Limited
Chartered Accountants
FIFTEEN Rosehill
Montgomery Way
Rosehill Estate
CARLISLE
CA1 2RW

27 August 2025

J A And K Rowland Limited

(Registration number: 05755901)
Balance Sheet as at 31 March 2025

		31 March 2025 £	2 April 2024 £
Fixed assets		235,676	241,662
Current assets		122,695	76,281
Creditors: Amounts falling due within one year		(45,369)	(39,565)
Net current assets		77,326	36,716
Total assets less current liabilities		313,002	278,378
Creditors: Amounts falling due after more than one year		-	(4,435)
Accruals and deferred income		(41,579)	(27,972)
		271,423	245,971
Capital and reserves		271,423	245,971

J A And K Rowland Limited

(Registration number: 05755901)
Balance Sheet as at 31 March 2025 (continued)

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:
Snape Farm
Lowgate
HEXHAM
NE46 2NW

2	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2024 - 2).

3	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £121,875 (2024 - £159,375).

Included within future commitments is an annual commitment of £37,500 in relation to a farm business tenancy. This tenancy expires in July 2028.

J A And K Rowland Limited

(Registration number: 05755901)
Balance Sheet as at 31 March 2025 (continued)

4	Related party transactions

Transactions with directors

2025	At 3 April 2024 £	Advances £	Repayments £	Dividends credited £	Interest £	At 31 March 2025 £
K Rowland
Director loan	7,820	39,777	(18,493)	(11,000)	273	18,377
J A Rowland
Director loan	7,821	39,777	(18,493)	(11,000)	273	18,378

2024	At 1 April 2023 £	Advances £	Repayments £	Dividends credited £	Interest £	At 2 April 2024 £
K Rowland
Director loan	-	22,816	(5,108)	(10,000)	112	7,820
J A Rowland
Director loan	-	22,816	(5,107)	(10,000)	112	7,821

Directors' advances are repayable on demand.

Interest has been charged at a rate of 2.25% on advances to directors.

For the financial period ending 31 March 2025 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 period 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 in accordance with the provisions applicable to companies subject to the micro entities regime 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 27 August 2025 and signed on its behalf by:
 

......................................... K Rowland Company secretary and director

......................................... J A Rowland Director