REGISTERED NUMBER: 01932401 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Carrowford Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A Shalom

I Shalom

SECRETARY:

A Shalom

REGISTERED OFFICE:

5 North End Road

London

NW11 7RJ

REGISTERED NUMBER:

01932401 (England and Wales)

ACCOUNTANTS:

London Accounting Group Ltd

CURRENT ASSETS

Debtors

5

84,766

90,440

Cash at bank

2,556

5,714

87,322

96,154

CREDITORS

Amounts falling due within one year

6

17,400

24,759

NET CURRENT ASSETS

69,922

71,395

TOTAL ASSETS LESS CURRENT LIABILITIES

69,922

71,395

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

69,822

71,295

SHAREHOLDERS' FUNDS

69,922

71,395

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 27 July 2026 and were signed on its behalf by:

A Shalom - Director

1.	STATUTORY INFORMATION

Carrowford Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 August 2024

and 31 July 2025

298

DEPRECIATION

At 1 August 2024

and 31 July 2025

298

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Amounts owed by group undertakings

84,766

-

Amounts owed by connected companies

-

90,440

84,766

90,440

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Amounts owed to group undertakings

-

4,659

Amounts owed to connected companies

15,000

15,000

Accrued expenses

2,400

5,100

17,400

24,759

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 August 2024

71,295

Deficit for the year

(1,473

)

At 31 July 2025

69,822

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Shirav Holdings Ltd.