In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of 51 Rowley Hill Street Limited for the period ended 31 December 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the board of directors of 51 Rowley Hill Street Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of 51 Rowley Hill Street Limited and state those matters that we have agreed to state to the board of directors of 51 Rowley Hill Street Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than 51 Rowley Hill Street Limited and its board of directors as a body, for our work or for this report.

It is your duty to ensure that 51 Rowley Hill Street Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of 51 Rowley Hill Street Limited. You consider that 51 Rowley Hill Street Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of 51 Rowley Hill Street Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

51 Rowley Hill Street Limited is a private company limited by shares incorporated in England and Wales. The registered office is 43 Battenhall Road, Worcester, WR5 2BQ.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has not traded during the period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

The average monthly number of persons (including directors) employed by the company during the period was:

100 Ordinary shares of £1 were allotted and fully paid for cash at par during the period.

Ultimate parent company

The ultimate parent company is KRO Group Limited, a company registered in England and Wales.

Ultimate controlling party

The ultimate controlling party is Mr C N Butcher.

This is the company’s first period, therefore there are no comparatives.