Earthrowl Associates Ltd 03126970 true 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is dormant company. Digita Accounts Production Advanced 6.30.9574.0 true A C La Pietra 03126970 2025-01-01 2025-12-31 03126970 2025-12-31 03126970 bus:OrdinaryShareClass1 2025-12-31 03126970 bus:OrdinaryShareClass2 2025-12-31 03126970 core:RetainedEarningsAccumulatedLosses 2025-12-31 03126970 core:ShareCapital 2025-12-31 03126970 core:FinancialAssetsCostLessImpairment core:Non-currentFinancialInstruments 2025-12-31 03126970 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 03126970 bus:FRS102 2025-01-01 2025-12-31 03126970 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03126970 bus:FullAccounts 2025-01-01 2025-12-31 03126970 bus:RegisteredOffice 2025-01-01 2025-12-31 03126970 bus:Director1 2025-01-01 2025-12-31 03126970 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 03126970 bus:OrdinaryShareClass2 2025-01-01 2025-12-31 03126970 bus:EntityNoLongerTradingButTradedInPast 2025-01-01 2025-12-31 03126970 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03126970 countries:England 2025-01-01 2025-12-31 03126970 2024-01-01 2024-12-31 03126970 2024-12-31 03126970 bus:OrdinaryShareClass1 2024-12-31 03126970 bus:OrdinaryShareClass2 2024-12-31 03126970 core:RetainedEarningsAccumulatedLosses 2024-12-31 03126970 core:ShareCapital 2024-12-31 03126970 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 03126970

Earthrowl Associates Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2025

Earthrowl Associates Ltd

Profit and Loss Account for the Year Ended 31 December 2025

The company has not traded during the year. During this year, the company received no income and incurred no expenditure and therefore made neither profit nor loss.

Earthrowl Associates Ltd

(Registration number: 03126970)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Other financial assets | 3 | 117,617 | 117,617
Current assets |  |  |
Cash at bank and in hand |  | 350 | 350
Creditors: Amounts falling due within one year | 6 | (31,700) | (31,700)
Net current liabilities |  | (31,350) | (31,350)
Net assets |  | 86,267 | 86,267
Capital and reserves |  |  |
Called up share capital | 7 | 70,000 | 70,000
Retained earnings |  | 16,267 | 16,267
Shareholders' funds |  | 86,267 | 86,267

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's 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 director acknowledges 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 small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 11 February 2026

......................................... A C La Pietra Director

Earthrowl Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
37B Oak Street
Fakenham
Norfolk
NR219DX
England and Wales

These financial statements were authorised for issue by the director on 11 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Earthrowl Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

3 | Other financial assets (current and non-current)

| Financial assets at cost less impairment £ | Total £
Non-current financial assets
Cost or valuation
At 1 January 2025 | 117,617 | 117,617
At 31 December 2025 | 117,617 | 117,617
Impairment
Carrying amount
At 31 December 2025 | 117,617 | 117,617

4 | Debtors

Current | 2025 £ | 2024 £
| - | -

5 | Cash and cash equivalents

| 2025 £ | 2024 £
Cash at bank | 350 | 350

6 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Amounts due to related parties |  | 31,700 | 31,700

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary A shares of £1 each | 23,333 | 23,333 | 23,333 | 23,333
Ordinary B shares of £1 each | 46,667 | 46,667 | 46,667 | 46,667
| 70,000 | 70,000 | 70,000 | 70,000