ROSE ROW LTD - Accounts

ROSE ROW LTD
Balance Sheet
As at 28 February 2026

	28/02/2026
	£	£
Fixed assets		779
Current assets	7,330
Creditors: amount falling due within one year	(6,254)
Net current assets		1,076
Total assets less current liabilities		1,855
Creditors: amount falling due after more than one year		(1)
Net assets		1,854


Capital and reserves		1,854

NOTES TO THE ACCOUNTS

General Information

ROSE ROW LTD is a private company, limited by shares, registered in England and Wales, registration number 14696007, registration address 66 HENFIELD ROAD, LONDON ENGLAND, SW19 3HH.

The presentation currency is £ sterling.

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.

Dividends

Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.

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:

Computer Equipment

4 Straight Line

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.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 March 2025	1,166	1,166
Additions	-	-
Disposals	-	-
At 28 February 2026	1,166	1,166
Depreciation
At 01 March 2025	96	96
Charge for year	291	291
On disposals	-	-
At 28 February 2026	387	387
Net book values
Closing balance as at 28 February 2026	779	779
Opening balance as at 01 March 2025	1,070	1,070

3.	Average number of employees Average number of employees during the year was 1.

For the year ended 28 February 2026 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 year 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 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.

The financial statements were approved by the director on 16 July 2026 and were signed by:

--------------------------------
Yue Gao
Director

Reports Dated : 16/07/2026	Registered Number: 14696007
England and Wales
ROSE ROW LTD

Abridged Accounts

Period of accounts Start date: 01 March 2025 End date: 28 February 2026