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Registered Number: SC735675
England and Wales
FORROW LTD
Unaudited Financial Statements
Period of accounts Start date: 01 July 2024 End date: 30 June 2025

Forrow Ltd Contents Page For the year ended 30 June 2025
Company information | 1
Statement of financial position | 2

Forrow Ltd Company Information For the year ended 30 June 2025
Directors | Matthew Michael Ferguson Elaine Morrow
Registered Number | SC735675
Registered Office | 2 Glenurquhart Road Inverness IV3 5NU
Accountants | Paulley's Taxation Ltd Marsa Scala 3 Merrivale Road, Hilsea Portsmouth PO2 0TJ
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Forrow Ltd Statement of Financial Position As at 30 June 2025
|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ | £ |  | £ | £
Fixed assets |  |  | 78,024 |  |  | 2,595
Current assets |  | 142,015 |  |  | 113,025 |
Prepayments and accrued income |  | 0 |  |  | 384 |
Creditors: amount falling due within one year |  | (143,928) |  |  | (93,939) |
Net current assets |  |  | (1,913) |  |  | 19,470
Total assets less current liabilities |  |  | 76,111 |  |  | 22,065
Net assets |  |  | 76,111 |  |  | 22,065
Capital and reserves |  |  | 76,111 |  |  | 22,065
NOTES TO THE ACCOUNTS General Information Forrow Ltd is a private company, limited by shares, registered in England and Wales, registration number SC735675, registration address 2 Glenurquhart Road, Inverness, IV3 5NU. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 25% Reducing Balance
Computer Equipment | 33.33% Straight Line
Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 July 2024 | 168 |  | - |  | 168
Additions | - |  | 3,685 |  | 3,685
Disposals | - |  | - |  | -
At 30 June 2025 | 168 |  | 3,685 |  | 3,853
Depreciation
At 01 July 2024 | 73 |  | - |  | 73
Charge for year | 24 |  | 986 |  | 1,010
On disposals | - |  | - |  | -
At 30 June 2025 | 97 |  | 986 |  | 1,083
Net book values
Closing balance as at 30 June 2025 | 71 |  | 2,699 |  | 2,770
Opening balance as at 01 July 2024 | 95 |  | - |  | 95
3. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
For the year ended 30 June 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 09 March 2026 and were signed on its behalf by:
-------------------------------- Matthew Michael Ferguson Director
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