Russell Row Limited 12987243 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is activities of open-ended investment companies. Digita Accounts Production Advanced 6.30.9574.0 12987243 2025-01-01 2025-12-31 12987243 2025-12-31 12987243 core:RetainedEarningsAccumulatedLosses 2025-12-31 12987243 core:ShareCapital 2025-12-31 12987243 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 12987243 core:Non-currentFinancialInstruments 2025-12-31 12987243 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 12987243 bus:SmallEntities 2025-01-01 2025-12-31 12987243 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 12987243 bus:FullAccounts 2025-01-01 2025-12-31 12987243 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12987243 bus:RegisteredOffice 2025-01-01 2025-12-31 12987243 bus:Director1 2025-01-01 2025-12-31 12987243 bus:Director2 2025-01-01 2025-12-31 12987243 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12987243 countries:AllCountries 2025-01-01 2025-12-31 12987243 2024-12-31 12987243 core:CostValuation core:Non-currentFinancialInstruments 2024-12-31 12987243 2024-01-01 2024-12-31 12987243 2024-12-31 12987243 core:RetainedEarningsAccumulatedLosses 2024-12-31 12987243 core:ShareCapital 2024-12-31 12987243 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 12987243 core:Non-currentFinancialInstruments 2024-12-31 12987243 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 iso4217:GBP xbrli:pure

Registration number: 12987243

Russell Row Limited
Annual Report and Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 December 2025

Russell Row Limited

Contents

Abridged Balance Sheet | 1
Notes to the Unaudited Abridged Financial Statements | 2 to 4

Russell Row Limited

(Registration number: 12987243)
Abridged Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property |  | 488,501 | 488,501
Investments | 5 | 2 | 2
|  | 488,503 | 488,503
Current assets |  |  |
Debtors |  | 122,908 | -
Cash at bank and in hand |  | - | 14,679
|  | 122,908 | 14,679
Creditors: Amounts falling due within one year | 6 | (306,027) | (213,992)
Net current liabilities |  | (183,119) | (199,313)
Total assets less current liabilities |  | 305,384 | 289,190
Creditors: Amounts falling due after more than one year | 7 | (254,200) | (279,643)
Net assets |  | 51,184 | 9,547
Capital and reserves |  |  |
Called up share capital |  | 1,004 | 1,004
Profit and loss account |  | 50,180 | 8,543
Total equity |  | 51,184 | 9,547

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the Company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 4 August 2026 and signed on its behalf by:

Mr B Burden Director | Mrs A M Burden Director |

Russell Row Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Bickleigh Farm
Halwell
Totnes
Devon
TQ9 7HZ

These financial statements were authorised for issue by the Board on 4 August 2026.

2 | Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable the future economic benefits will flow into the entity, and specific criteria have been met for each of the company activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current 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 taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Russell Row Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Investments

Investments in equity shares where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in the profit or loss account. Investments in equity shares where fair value cannot be measured reliably are measured at cost less impairment.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Tangible assets

Investment properties

| 2025 £
At 1 January | 488,501

There has been no valuation of investment property by an independent valuer.

5 | Investments

| Total £
Cost or valuation
At 1 January 2025 | 2
Provision
Carrying amount
At 31 December 2025 | 2
At 31 December 2024 | 2

6 | Creditors: amounts falling due within one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £2,800 (2024 - £25,200).

Russell Row Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

7 | Creditors: amounts falling due after more than one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £254,200 (2024 - £279,643).