REGISTERED NUMBER: 08097393 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

SUBOW LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S Borowsky

Mr K A Borowsky

Miss J A Borowsky

Miss C A Borowsky

REGISTERED OFFICE:

19 Camomile Drive

Weavering

Maidstone

Kent

ME145FL

REGISTERED NUMBER:

08097393 (England and Wales)

ACCOUNTANTS:

Sandison Lang Limited

2 St Marys Road

Tonbridge

Kent

TN9 2LB

FIXED ASSETS

Tangible assets

4

2,090

2,787

CURRENT ASSETS

Debtors

5

108,160

112,483

Cash at bank

889,886

738,889

998,046

851,372

CREDITORS

Amounts falling due within one year

6

(67,297

)

(65,658

)

NET CURRENT ASSETS

930,749

785,714

TOTAL ASSETS LESS CURRENT LIABILITIES

932,839

788,501

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

932,739

788,401

SHAREHOLDERS' FUNDS

932,839

788,501

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 October 2025 and were signed on its behalf by:

Mr K A Borowsky - Director

1.	STATUTORY INFORMATION

Subow Ltd 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.

Fixtures and fittings

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2024

and 31 March 2025

22,194

DEPRECIATION

At 1 April 2024

19,407

Charge for year

697

At 31 March 2025

20,104

NET BOOK VALUE

At 31 March 2025

2,090

At 31 March 2024

2,787

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

101,423

103,015

Other debtors

6,737

9,468

108,160

112,483

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

(1

)

(1

)

Taxation and social security

54,490

52,086

Other creditors

12,808

13,573

67,297

65,658

7.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr K A Borowsky.

The ultimate controlling party is Mr K A Borowsky.