2024-07-12 2025-07-31 false Capium Accounts Production 1.1 15835025 2024-07-12 2025-07-31 15835025 bus:FullAccounts 2024-07-12 2025-07-31 15835025 bus:FRS102 2024-07-12 2025-07-31 15835025 bus:AuditExemptWithAccountantsReport 2024-07-12 2025-07-31 15835025 bus:SmallCompaniesRegimeForAccounts 2024-07-12 2025-07-31 15835025 bus:PrivateLimitedCompanyLtd 2024-07-12 2025-07-31 15835025 2024-07-12 2025-07-31 15835025 2025-07-31 15835025 bus:RegisteredOffice 2024-07-12 2025-07-31 15835025 core:WithinOneYear 2025-07-31 15835025 core:AfterOneYear 2025-07-31 15835025 1 2024-07-12 2025-07-31 15835025 bus:Director1 2024-07-12 2025-07-31 15835025 bus:Director1 2025-07-31 15835025 2023-07-12 15835025 bus:LeadAgentIfApplicable 2024-07-12 2025-07-31 15835025 2024-07-11 15835025 bus:OrdinaryShareClass1 2024-07-12 2025-07-31 15835025 bus:OrdinaryShareClass1 2025-07-31 15835025 core:OtherResidualIntangibleAssets 2024-07-12 2025-07-31 15835025 core:OtherResidualIntangibleAssets 2025-07-31 15835025 core:OtherResidualIntangibleAssets 2024-07-11 15835025 core:CostValuation core:Non-currentFinancialInstruments 2025-07-31 15835025 core:CostValuation core:Non-currentFinancialInstruments 2024-07-11 15835025 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-07-31 15835025 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-07-31 15835025 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-07-31 15835025 core:Non-currentFinancialInstruments 2025-07-31 15835025 core:Non-currentFinancialInstruments 2024-07-11 15835025 core:ShareCapital 2025-07-31 15835025 core:RetainedEarningsAccumulatedLosses 2025-07-31 15835025 dpl:Item1 2024-07-12 15835025 dpl:Item1 2025-07-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 15835025
England and Wales
ROW JEWELLERS LTD
Unaudited Financial Statements
Period of accounts Start date: 12 July 2024 End date: 31 July 2025

ROW JEWELLERS LTD Contents Page For the Period 12 July 2024 to 31 July 2025
Company information | 1
Director's report | 2
Accountants' report | 3
Statement of financial position | 4
Notes to the financial statements | 5

ROW JEWELLERS LTD Company Information For the Period 12 July 2024 to 31 July 2025
Director | A BASURTO MORTEO
Registered Number | 15835025
Registered Office | 86-90 Paul Street 3rd Floor London EC2A 4NE
Accountants | Versa Tax Solutions Ltd 9 Corbets Tey Road Upminster RM14 2AP
1

ROW JEWELLERS LTD Director's Report For the Period 12 July 2024 to 31 July 2025
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 31 July 2025. Principal activities Principal activity of the company during the financial period was of that of a jewellers. Director The director who served the company throughout the period was as follows:
A BASURTO MORTEO
Statement of director's responsibilities The director is 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 director to prepare financial statements for each financial year. Under that law the director has 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 director 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 director is 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 director is 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 director is 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 director is 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 On behalf of the board.
---------------------------------- A BASURTO MORTEO Director
Date approved: 09 April 2026 2

ROW JEWELLERS LTD Accountants' Report For the Period 12 July 2024 to 31 July 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 July 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. Versa Tax Solutions Ltd 31 July 2025 .................................................... Versa Tax Solutions Ltd 9 Corbets Tey Road Upminster RM14 2AP 09 April 2026 3

ROW JEWELLERS LTD Statement of Financial Position As at 31 July 2025
| Notes | 2025 £
--- | --- | ---
Fixed assets |  |
Intangible fixed assets | 3 | 17,800
|  | 17,800
Current assets |  |
Stocks | 4 | 23,251
Cash at bank and in hand |  | 16,306
|  | 39,557
Creditors: amount falling due within one year | 5 | (62,019)
Net current assets |  | (22,462)
Total assets less current liabilities |  | (4,662)
Creditors: amount falling due after more than one year | 6 | (645)
Net assets |  | (5,307)
Capital and reserves |  |
Called up share capital | 7 | 50
Profit and loss account |  | (5,357)
Shareholders' funds |  | (5,307)
For the period ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. The director acknowledges 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 director on 09 April 2026 and were signed by:
------------------------------- A BASURTO MORTEO Director
4

ROW JEWELLERS LTD Notes to the Financial Statements For the Period 12 July 2024 to 31 July 2025
General Information ROW JEWELLERS LTD is a private company, limited by shares, registered in England and Wales, registration number 15835025, registration address 86-90 Paul Street, 3rd Floor, London, EC2A 4NE. 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 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. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the period was 1.
3. | Intangible fixed assets
Cost | Other |  | Total
| £ |  | £
At 12 July 2024 | - |  | -
Additions | 18,000 |  | 18,000
Disposals | - |  | -
At 31 July 2025 | 18,000 |  | 18,000
Amortisation
At 12 July 2024 | - |  | -
Charge for period | 200 |  | 200
On disposals | - |  | -
At 31 July 2025 | 200 |  | 200
Net book values
At 31 July 2025 | 17,800 |  | 17,800
At 11 July 2024 | - |  | -
4. | Stocks
| 2025 £
--- | ---
Stocks | 23,251
| 23,251
5. | Creditors: amount falling due within one year
| 2025 £
--- | ---
Accrued Expenses | (1)
Directors' Current Accounts | 62,020
| 62,019
6. | Creditors: amount falling due after more than one year
| 2025 £
--- | ---
Accrued Expenses | 645
| 645
7. | Share Capital
Allotted, called up and fully paid | 2025 £
--- | ---
50 Class A shares of £0.00 each | 0
| 0
5