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Registration number: 08306709

GB Row Challenge Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 30 November 2025

GB Row Challenge Ltd

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3 to 6
Notes to the Unaudited Financial Statements | 4

GB Row Challenge Ltd

Company Information

Directors | Mr W P De Laszlo Mr P J Deacon

Registered office | Unit 2, The Boathouse Fitzherbert Spur Farlington Portsmouth Hampshire PO6 1TT

Accountants | Burton Sweet Chartered Certified AccountantsCornerstone House Midland Way Thornbury Bristol BS35 2BS

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
GB Row Challenge Ltd
for the Year Ended 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of GB Row Challenge Ltd for the year ended 30 November 2025 as set out on pages 3 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of GB Row Challenge Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of GB Row Challenge Ltd and state those matters that we have agreed to state to the Board of Directors of GB Row Challenge Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GB Row Challenge Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that GB Row Challenge Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of GB Row Challenge Ltd. You consider that GB Row Challenge Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of GB Row Challenge Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Burton Sweet
Chartered Certified Accountants
Cornerstone House
Midland Way
Thornbury
Bristol
BS35 2BS

6 February 2026

GB Row Challenge Ltd

(Registration number: 08306709)
Balance Sheet as at 30 November 2025

| 2025 £ | 2024 £
Fixed assets | 43,370 | 53,714
Current assets | 126,902 | 27,028
Prepayments and accrued income | 176 | 350
Creditors: Amounts falling due within one year | (63,102) | (46,227)
Net current assets/(liabilities) | 63,976 | (18,849)
Total assets less current liabilities | 107,346 | 34,865
Accruals and deferred income | (101,840) | (800)
| 5,506 | 34,065
Capital and reserves | 5,506 | 34,065

GB Row Challenge Ltd

(Registration number: 08306709)
Balance Sheet as at 30 November 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:
Unit 2, The Boathouse
Fitzherbert Spur
Farlington
Portsmouth
Hampshire
PO6 1TT

These financial statements were authorised for issue by the Board on 6 February 2026.

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

2 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

3 | Related party transactions

Transactions with directors

2025 | At 1 December 2024 £ | Advances to director £ | Repayments by director £ | At 30 November 2025 £
Directors Loan | 30,175 | - | 12,694 | 42,869
Directors Loan | 12,694 | (12,694) | - | -

GB Row Challenge Ltd

(Registration number: 08306709)
Balance Sheet as at 30 November 2025

2024 | At 1 December 2023 £ | Advances to director £ | Repayments by director £ | At 30 November 2024 £
Directors Loan | 30,175 | - | - | 30,175
Directors Loan | 12,806 | (147) | 34 | 12,694

GB Row Challenge Ltd

(Registration number: 08306709)
Balance Sheet as at 30 November 2025

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and FRS 105 ‘The Financial Reporting Standard Applicable to the Micro-entities Regime.

Approved and authorised by the Board on 6 February 2026 and signed on its behalf by:

......................................... Mr W P De Laszlo Director