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LOWE WORKS LIMITED

Registered Number
12590001
(England and Wales)

Unaudited Dormant Financial Statements for the Period ended
31 December 2025

LOWE WORKS LIMITED
Company Information
for the period from 1 August 2024 to 31 December 2025

Directors | P Lowe
| T Lowe

Registered Address | Studio 2.2 The Department Store Studios
| 19 Bellefields Road
| London
| SW9 9UH

Registered Number | 12590001 (England and Wales)

LOWE WORKS LIMITED
Balance Sheet as at
31 December 2025

| Notes | 31 Dec 2025 |  | 31 Jul 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets |  |  |  | 1 |  |  |  | 1
|  |  |  | 1 |  |  |  | 1
Current assets |  |  |  |  |  |  |  |
Debtors |  | - |  |  |  | 24 |  |
Cash at bank and on hand |  | 629 |  |  |  | 1,218 |  |
|  | 629 |  |  |  | 1,242 |  |
Creditors amounts falling due within one year | 3 | (529) |  |  |  | (1,142) |  |
Net current assets (liabilities) |  |  |  | 100 |  |  |  | 100
Total assets less current liabilities |  |  |  | 101 |  |  |  | 101
Net assets |  |  |  | 101 |  |  |  | 101
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 1 |  |  |  | 1
Shareholders' funds |  |  |  | 101 |  |  |  | 101

- The company was dormant and has not traded during this reporting period and it was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 30 July 2026, and are signed on its behalf by:
P Lowe Director Registered Company No. 12590001

LOWE WORKS LIMITED
Notes to the Financial Statements
for the period ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. The financial statements report the financial results only of the company and are presented in Sterling (£).

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with Section 1A of Financial Reporting Standard 102 and Companies Act 2006 as these apply to the financial statements for the period and there were no material departures from the reporting standard.

| Going concern
--- | ---
| After making enquiries, the director has a reasonable expectation that the Company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being a period of at least twelve months from the date these financial statements were approved. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

| Financial instruments
--- | ---
| Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial assets, including trade and other debtors, and cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment. Basic financial liabilities, including trade and other creditors, bank loans and loans from fellow group companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently carried at amortised cost, using the effective interest method. Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for evidence of impairment. If evidence of impairment is found, an impairment loss is recognised in the profit and loss account. Financial assets are derecognised when (i) the contractual rights to the cashflows from the asset expire or are settled, or (ii) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (iii) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires. Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2. | Average number of employees
--- | ---
| The average number of employees include directors.

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed to related parties | 529 |  | 1,142
| Total | 529 |  | 1,142

4. | Related party transactions
--- | ---
| The Company has taken advantage of the exemption provided under FRS 102 Section 1A from disclosing transactions with members of the same group that are wholly owned.

5. | Controlling party
--- | ---
| The ultimate controlling parties of the Company are Timothy Lowe and Poppy Lowe.

6. | Parent-subsidiary relationships
--- | ---
| The immediate parent of the Company is Lazy Pool Holdings Limited. Its registered office is Chappetts Farm House Coombe Lane, West Meon, Hampshire, GU32 1NB.