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Registered number: 09564561 ROWAN MANAGEMENT COMPANY SERVICES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
ROWAN MANAGEMENT COMPANY SERVICES LIMITED REGISTERED NUMBER: 09564561 STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible fixed assets | 4 |  | 525 |  | 788
|  |  | 525 |  | 788
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 4,772 |  | 5,081 |
Cash and cash equivalents |  | 729 |  | 938 |
|  | 5,501 |  | 6,019 |
Creditors: amounts falling due within one year | 6 | (716,889) |  | (713,528) |
Net current liabilities |  |  | (711,388) |  | (707,509)
Total assets less current liabilities |  |  | (710,863) |  | (706,721)
Net liabilities |  |  | (710,863) |  | (706,721)
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | (710,963) |  | (706,821)
Total deficit |  |  | (710,863) |  | (706,721)
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the director and were signed on its behalf on 23 April 2026. Page 1
ROWAN MANAGEMENT COMPANY SERVICES LIMITED REGISTERED NUMBER: 09564561 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 SEPTEMBER 2025
Nicholas Harry Jacobs
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
ROWAN MANAGEMENT COMPANY SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Rowan Management Company Services Limited is a private limited company incorporated in England with the company number 09564561. The Company's registered office and trading address changed during the year from 10 Queen Street Place, London, EC4R 1AG to 124 City Road, London, EC1V 2NX. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis. After a review of the business by the director it was concluded that despite the illiquid position of the financial statements, the majority of its liabilities are to related parties. With agreement of these related parties there will be continued support of the Company and as such there is reasonable expectation to continue in operational existence for the forseeable future and accordingly the Company continues to adopt the going concern basis.
| 2.3 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
ROWAN MANAGEMENT COMPANY SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 33% | Reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.8 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. Page 4
ROWAN MANAGEMENT COMPANY SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.8 | Financial instruments (continued)
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date. Financial assets and liabilities are offset and the net amount reported in the Statement of Financial Position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024: 1).
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost |
| At 1 October 2024 | 15,347
| At 30 September 2025 | 15,347
| Depreciation |
| At 1 October 2024 | 14,559
| Charge for the year | 263
| At 30 September 2025 | 14,822
| Net book value |
| At 30 September 2025 | 525
| At 30 September 2024 | 788
5. | Debtors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 720 | 2,160
Page 5
ROWAN MANAGEMENT COMPANY SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 5.Debtors: amounts falling due within one year (continued)
| Amounts owed by group undertakings | 2,270 | 2,270
| Other debtors | 651 | 651
| VAT recoverable | 1,131 | -
|  | 4,772 | 5,081
| Amounts owed by group undertakings are unsecured, interest free and repayment on demand.
6. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 700 | 700
| Amounts owed to group undertakings | 644,337 | 640,824
| Other taxation and social security | - | 152
| Other creditors | 70,576 | 70,576
| Accruals and deferred income | 1,276 | 1,276
|  | 716,889 | 713,528
| Amounts owed to group undertakings are unsecured, interest free and repayament on demand.
7. | Called up share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024: 100) Ordinary shares of £1.00 each | 100 | 100
8. | Related party transactions
| At the end of the year the company owed Rowan Strategic Asset Management Limited £644,337 (2024: £640,824). This is included within note 6. N H Jacobs is the ultimate beneficial owner of Rowan Strategic Asset Management Limited. Included in debtors within note 5 is a balance of £2,270 (2024: £2,270) owed by 8723 Limited. N H Jacobs is the ultimate beneficial owner of 8723 Limited. Loans and transactions concerning directors and officers of the company Included in other creditors is £60,576 (2024: £60,576) owed to N H Jacobs, a director.
Page 6
ROWAN MANAGEMENT COMPANY SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
9. | Controlling party
The ultimate controlling party is Mr N H Jacobs by virtue of his majority shareholding.
10. | Post balance sheet events
There were no significant events subsequent to the year end to report.
Page 7