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REGISTERED NUMBER: 10855659 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Rowtrack Limited

Rowtrack Limited (Registered number: 10855659)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Rowtrack Limited

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | V Bhargava

| J A Frost

| REGISTERED OFFICE: | 1st Floor

| Spitalfields House

| Stirling Way

| Borehamwood

| WD6 2FX

| REGISTERED NUMBER: | 10855659 (England and Wales)

Rowtrack Limited (Registered number: 10855659)

Balance Sheet

31 March 2025

| 31.3.25 |  | 31.3.24

| Notes | £ | £ |

CURRENT ASSETS

Cash in hand | 100 |  | 100 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 100 |  | 100 |  |

CAPITAL AND RESERVES

Called up share capital | 4 | 100 |  | 100 |  |

SHAREHOLDERS' FUNDS | 100 |  | 100 |  |

The company is entitled to exemption from audit under Section 480 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 4 November 2025 and were signed on its behalf by:

J A Frost - Director

Rowtrack Limited (Registered number: 10855659)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Rowtrack Limited 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Significant judgements and estimates

| In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

| There are no significant judgements or estimates involved in the preparation of the financial statements.

Rowtrack Limited (Registered number: 10855659)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Schedule 1A of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's statement of financial position when the company

| becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset , with

| the net amounts presented in the financial statements , when there is a legally enforceable right to set off the

| recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the

| liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at

| transaction price including transaction costs and are subsequently carried at amortised cost using the

| effective interest method unless the arrangement constitutes a financing transaction, where the transaction

| is measured at the present value of the future receipts discounted at a market rate of interest. Financial

| assets classified as receivable within one year are not amortised.

| Derecognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or

| are settled, or when the company transfers the financial asset and substantially all the risks and rewards of

| ownership to another entity, or if some significant risks and rewards of ownership are retained but control of

| the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third

| party.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and

| preference shares that are classified as debt, are initially recognised at transaction price unless the

| arrangement constitutes a financing transaction, where the debt instrument is measured at the present value

| of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within

| one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of

| business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year

| or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at

| transaction price and subsequently measured at amortised cost using the effective interest method.

| Derecognition of financial liabilities

| Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or

| cancelled.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.25 |  | 31.3.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |