Rowan Tree Capital Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 11687693

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		19		575

			19		575
CURRENT ASSETS
Debtors	5	9,912		9,876
Cash at bank and in hand		1,869		6,441

		11,781		16,317
Creditors: Amounts Falling Due Within One Year	6	(25,168 )		(26,293 )

NET CURRENT ASSETS (LIABILITIES)			(13,387 )		(9,976 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(13,368 )		(9,401 )

NET LIABILITIES			(13,368 )		(9,401 )

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			(13,369 )		(9,402 )

SHAREHOLDERS' FUNDS			(13,368)		(9,401)

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Cecilia Luras

Director

10/11/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Rowan Tree Capital Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11687693 . The registered office is 71-75 Shelton Street, London, Greater London, WC2H 9JQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% SLM
Fixtures & Fittings	20% SLM
Computer Equipment	20% SLM

2.3. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	3,289	56	2,399	5,744

As at 31 March 2025	3,289	56	2,399	5,744

Depreciation
As at 1 April 2024	3,065	25	2,079	5,169
Provided during the period	224	12	320	556

As at 31 March 2025	3,289	37	2,399	5,725

Net Book Value
As at 31 March 2025	-	19	-	19

As at 1 April 2024	224	31	320	575

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	8,749	8,749
Prepayments and accrued income	727	727
VAT	436	400

	9,912	9,876

Page 2

Page 3

Rowan Tree Capital Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	2,677	3,195
Accruals and deferred income	2,200	1,700
Director's loan account	20,291	21,398

	25,168	26,293

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1