1 March 2025 v2026.27.1 limited_company_frs_102_section_1a_v1_1_3 companies_house Software true true true true No description of principal activity false xbrli:pure xbrli:shares iso4217:GBP 03719214 2025-03-01 2026-02-28 03719214 2026-02-28 03719214 2025-02-28 03719214 core:ShareCapital 2026-02-28 03719214 core:ShareCapital 2025-02-28 03719214 bus:Director1 2025-03-01 2026-02-28 03719214 bus:Director2 2025-03-01 2026-02-28 03719214 bus:RegisteredOffice 2025-03-01 2026-02-28 03719214 1 2025-03-01 2026-02-28 03719214 countries:EnglandWales 2025-03-01 2026-02-28 03719214 bus:AuditExemptWithAccountantsReport 2025-03-01 2026-02-28 03719214 bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 03719214 bus:SmallEntities 2025-03-01 2026-02-28 03719214 bus:AbridgedAccounts 2025-03-01 2026-02-28
Company registration number:
03719214
Rowen Barbary Limited
Unaudited Filleted Abridged Financial Statements for the year ended
28 February 2026
HOLLINGSWORTH & CO LIMITED
Coppice House, Halesfield 7, Telford, TF7 4NA, United Kingdom
Rowen Barbary Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of Rowen Barbary Limited
Year ended
28 February 2026
As described on the abridged statement of financial position, the Board of Directors of
Rowen Barbary Limited
are responsible for the preparation of the
abridged financial statements
for the year ended
28 February 2026
, which comprise the abridged statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions we have compiled these unaudited abridged financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
HOLLINGSWORTH & CO LIMITED
Coppice House
Halesfield 7
Telford
TF7 4NA
United Kingdom
Date:
6 March 2026
Rowen Barbary Limited
Abridged Statement of Financial Position
28 February 2026

| 2026 | 2025
--- | --- | ---
| £ | £
Current assets |  |  |  |
Cash at bank and in hand | 100 |  | 100 |
Net current assets | 100 |  | 100 |
Total assets less current liabilities | 100 |  | 100 |
Capital and reserves |  |  |  |
Called up share capital | 100 |  | 100 |
Profit and loss account | - |  | - |
Shareholders funds | 100 |  | 100 |

The company did not trade during the current year or comparative year and has not made either a profit or a loss.
For the year ending
28 February 2026
, the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements.

All of the members have consented to the preparation of the abridged statement of financial position and the abridged income statement for the year ended
28 February 2026
in accordance with Section 444(2A) of the Companies Act 2006.
These
abridged financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
These
abridged financial statements
were approved by the board of directors and authorised for issue on
6 March 2026
, and are signed on behalf of the board by:

Mr I Hollows | Mrs N Hollows
Director | Director

Company registration number:
03719214
Rowen Barbary Limited
Notes to the Abridged Financial Statements
Year ended
28 February 2026

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Wood Farm
,
Coton
,
Whitchurch
,
Salop
,
SY13 3LT
, .

## 2 Statement of compliance

These
abridged financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
abridged financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
abridged financial statements
are prepared in sterling, which is the functional currency of the company.

## Income Statement

The company is dormant as defined in section 1169 of the Companies Act 2006. The company received no income and incurred no expenditure during the current year or comparative year and therefore no income statement is presented within these financial statements.

## Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

## 4 Average number of employees

The average number of persons employed by the company during the year was nil (2025: nil).