Rowe Investments Ltd

(Registration number: 08565702)
Balance Sheet as at 31 March 2025

	Note	31.03.25		31.03.24
		£	£	£	£
FIXED ASSETS
Tangible assets	4		2,123		3,841
Investment property	5		1,964,556		1,560,287
			1,966,679		1,564,128
CURRENT ASSETS
Debtors	6	161,749		203,947
Cash at bank and in hand		17,327		67,152
		179,076		271,099
CREDITORS
Creditors within 1yr	7	2,246,462		1,859,072
Net current liabilities			(2,067,386)		(1,587,973)
Net liabilities			(100,707)		(23,845)
CAPITAL AND RESERVES
Called up share capital			100		100
Profit and loss account			(100,807)		(23,945)
Shareholders' deficit			(100,707)		(23,845)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Rowe Investments Ltd

(Registration number: 08565702)
Balance Sheet as at 31 March 2025 (continued)

These financial statements have 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.

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 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.

Approved and authorised by the director on 2 September 2025

......................................... Mr A F Rowe Director

Rowe Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

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:
Savoy House
Savoy Circus
London
W3 7DA
England

These financial statements were authorised for issue by the director on 2 September 2025.

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.

The presentational currency is Pound Sterling (£).

Going concern

The financial statements have been prepared on a going concern basis on the understanding that the director and related parties will continue to support the business for at least 12 months from the date of signing the financial statements.

Revenue recognition

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.

Rowe Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

2	Accounting policies (continued)

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
Motor Vehicles	25% on straight line

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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.

Rowe Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (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 the director) during the year, was 0 (2024 - 0).

Rowe Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

4.	Tangible assets

	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	5,995	5,995
At 31 March 2025	5,995	5,995
Depreciation
At 1 April 2024	2,154	2,154
Charge for the year	1,718	1,718
At 31 March 2025	3,872	3,872
Carrying amount
At 31 March 2025	2,123	2,123
At 31 March 2024	3,841	3,841

5.	Investment properties

	31.03.25 £
At 1 April	1,560,287
Additions	404,269
At 31 March	1,964,556

The properties were revalued at the year end on an open market basis by the director.

6.

Debtors

	Note	31.03.25 £	31.03.24 £
Amounts owed by related parties		-	191,100
Other debtors		135,800	12,847
Prepayments		1,449	-
Accrued income		24,500	-
		161,749	203,947

Rowe Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

7.

Creditors

Creditors: amounts falling due within one year

	Note	31.03.25 £	31.03.24 £
Due within one year
Trade creditors		14,845	-
Amounts owed to group undertakings and undertakings in which the company has a participating interest		384,850	-
Accruals and deferred income		3,607	4,207
Other creditors		1,843,160	1,854,865
		2,246,462	1,859,072