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Registered Number: 15606325
England and Wales
COOL ROWINGS LTD
Unaudited Financial Statements
Period of accounts Start date: 01 April 2024 End date: 31 March 2025

COOL ROWINGS LTD Contents Page For the year ended 31 March 2025
Company information | 1
Directors' report | 2
Accountants' report | 3
Income statement | 4
Statement of financial position | 5
Notes to the financial statements | 6
Statement of changes in equity | 7

COOL ROWINGS LTD Company Information For the year ended 31 March 2025
Directors | Sandra HAYNES Weininger Alphonso IRWIN, Maureen Jacqueline NAY
Registered Number | 15606325
Registered Office | Rowing & T-Shirts Mercury Gardens, Unit 8a, Romford, England, RM1 3EE
Accountants | ASR Accountancy Ltd 78 York Street East Ham London W1H 1DP
1

COOL ROWINGS LTD Directors' Report For the year ended 31 March 2025
Director's report and financial statements The directors present his/her/their annual report and the financial statements for the year ended 31 March 2025. Principal activities Principal activity of the company during the financial year was of ... Directors The directors who served the company throughout the year were as follows:
Sandra HAYNES
Weininger Alphonso IRWIN,
Maureen Jacqueline NAY
Statement of directors' responsibilities The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions This report was approved by the board and signed on its behalf by:
---------------------------------- Sandra HAYNES Director
Date approved: 07 April 2026 2

COOL ROWINGS LTD Accountants' Report For the year ended 31 March 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. ASR Accountancy Ltd 31 March 2025 .................................................... ASR Accountancy Ltd 78 York Street East Ham London W1H 1DP 07 April 2026 3

COOL ROWINGS LTD Income Statement For the year ended 31 March 2025
| Notes | 2025 £
--- | --- | ---
Operating profit |  | 0
Profit/(Loss) on ordinary activities before taxation |  | 0
Tax on profit on ordinary activities |  | 0
Profit/(Loss) for the financial year |  | 0
4

COOL ROWINGS LTD Statement of Financial Position As at 31 March 2025
| Notes | 2025 £
--- | --- | ---
Current assets |  |
Debtors | 3 | 2
Net current assets |  | 2
Total assets less current liabilities |  | 2
Net assets |  | 2
Capital and reserves |  |
Called up share capital |  | 2
Shareholders' funds |  | 2
For the year ended 31 March 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 financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 07 April 2026 and were signed on its behalf by:
------------------------------- Sandra HAYNES Director
5

COOL ROWINGS LTD Statement of Changes in Equity For the year ended 31 March 2025
|  | Equity share capital |  | Revaluation reserve |  | Capital redemption reserve |  | Retained Earnings |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |
At 01 April 2024 |  |  |  |  |  |  |  |  |  | -
Total comprehensive income for the year |  | - |  | - |  | - |  | - |  | -
Shares issued |  | 2 |  |  |  |  |  |  |  | 2
Total investments by and distributions to owners |  | 2 |  | - |  | - |  | - |  | 2
At 31 March 2025 |  | 2 |  |  |  |  |  |  |  | 2
6

COOL ROWINGS LTD Notes to the Financial Statements For the year ended 31 March 2025
General Information COOL ROWINGS LTD is a private company, limited by shares, registered in England and Wales, registration number 15606325, registration address Rowing & T-Shirts Mercury Gardens, , Unit 8a, Romford, , England, , RM1 3EE. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – 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 on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company.
2. | Average number of employees Average number of employees during the year was 0.
3. | Debtors: amounts falling due within one year
| 2025 £
--- | ---
Called up Share Capital Not Paid | 2
| 2
7