| REGISTERED NUMBER: |
| ROW PROPERTY LIMITED |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 5 APRIL 2025 |
| REGISTERED NUMBER: |
| ROW PROPERTY LIMITED |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 5 APRIL 2025 |
| ROW PROPERTY LIMITED (REGISTERED NUMBER: 10157366) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 5 APRIL 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| ROW PROPERTY LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 5 APRIL 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Certified Accountants |
| West Lodge |
| Rainbow Street |
| Leominster |
| Herefordshire |
| HR6 8DQ |
| ROW PROPERTY LIMITED (REGISTERED NUMBER: 10157366) |
| BALANCE SHEET |
| 5 APRIL 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Investment property | 6 |
| CURRENT ASSETS |
| Debtors | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
9 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 10 |
| Non-distributable reserve | 11 |
| Retained earnings | 11 | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS |
| 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. |
| ROW PROPERTY LIMITED (REGISTERED NUMBER: 10157366) |
| BALANCE SHEET - continued |
| 5 APRIL 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| ROW PROPERTY LIMITED (REGISTERED NUMBER: 10157366) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 5 APRIL 2025 |
| 1. | STATUTORY INFORMATION |
| ROW Property Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Formation costs |
| Formation costs have been fully written off in the year in which they were incurred. |
| Tangible fixed assets |
| Fixtures and fittings | - |
| Tools and equipment | - |
| Motor vehicles | - |
| Computer equipment | - |
| Investment property |
| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. |
| 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was NIL (2024 - NIL). |
| ROW PROPERTY LIMITED (REGISTERED NUMBER: 10157366) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 5 APRIL 2025 |
| 4. | INTANGIBLE FIXED ASSETS |
| Other |
| intangible |
| assets |
| £ |
| COST |
| At 6 April 2024 |
| and 5 April 2025 |
| AMORTISATION |
| At 6 April 2024 |
| and 5 April 2025 |
| NET BOOK VALUE |
| At 5 April 2025 |
| At 5 April 2024 |
| 5. | TANGIBLE FIXED ASSETS |
| Fixtures |
| and | Tools and | Motor | Computer |
| fittings | equipment | vehicles | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 6 April 2024 |
| Additions | ( |
) |
| At 5 April 2025 |
| DEPRECIATION |
| At 6 April 2024 |
| Charge for year |
| At 5 April 2025 |
| NET BOOK VALUE |
| At 5 April 2025 | ( |
) |
| At 5 April 2024 |
| 6. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 6 April 2024 |
| Revaluations | 15,000 |
| At 5 April 2025 |
| NET BOOK VALUE |
| At 5 April 2025 |
| At 5 April 2024 |
| ROW PROPERTY LIMITED (REGISTERED NUMBER: 10157366) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 5 APRIL 2025 |
| 6. | INVESTMENT PROPERTY - continued |
| Fair value at 5 April 2025 is represented by: |
| £ |
| Valuation in 2019 | 19,347 |
| Valuation in 2022 | 40,000 |
| Valuation in 2024 | 20,000 |
| Valuation in 2025 | 15,000 |
| Cost | 650,627 |
| 744,974 |
| If the investment properties had not been revalued they would have been included at the following historical cost: |
| 2025 | 2024 |
| £ | £ |
| Cost | 650,627 | 650,627 |
| Investment property was valued on an open market basis on 14 November 2025 by the directors . |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Prepayments and accrued income |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Tax due on directors loan interest |
| Deposits held |
| Directors' current accounts |
| Accruals and deferred income |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Foundation Home Loans mortgage | 256,499 | 256,517 |
| Precise mortgage | 262,498 | 262,516 |
| ROW PROPERTY LIMITED (REGISTERED NUMBER: 10157366) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 5 APRIL 2025 |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued |
| 2025 | 2024 |
| £ | £ |
| Amounts falling due in more than five years: |
| Repayable by instalments |
| Foundation Home Loans mortgage | 256,499 | 256,517 |
| Precise mortgage | 262,498 | 262,516 |
| 518,997 | 519,033 |
| 10. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | £1 | 100 | 100 |
| 11. | RESERVES |
| Retained | Non-distributable |
| earnings | reserve | Totals |
| £ | £ | £ |
| At 6 April 2024 | ( |
) | 48,809 |
| Profit for the year |
| Dividends | ( |
) | ( |
) |
| Reserve transfer | (12,150 | ) | 12,150 | - |
| At 5 April 2025 | ( |
) | 55,599 |
| 12. | RELATED PARTY DISCLOSURES |
| During the year, total dividends of £981 (2024 - £1,960) were paid to the directors . |
| R O Williams is also a director of JR Board Ltd. ROW Property Ltd has not traded with this company during the year. |