Company registration number 05532224 (England and Wales)
VICTORIA ROWSELL ARTIST MANAGEMENT LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2026
PAGES FOR FILING WITH REGISTRAR
VICTORIA ROWSELL ARTIST MANAGEMENT LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
VICTORIA ROWSELL ARTIST MANAGEMENT LTD
BALANCE SHEET
AS AT
28 FEBRUARY 2026
28 February 2026
- 1 -
28 February 2026
31 August 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
-
0
4,230
Current assets
Debtors
6
594
32,740
Cash at bank and in hand
14,657
189,772
15,251
222,512
Creditors: amounts falling due within one year
4
(13,869)
(151,675)
Net current assets
1,382
70,837
Total assets less current liabilities
1,382
75,067
Creditors: amounts falling due after more than one year
5
-
0
(32,116)
Provisions for liabilities
-
(1,057)
Net assets
1,382
41,894
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
1,282
41,794
Total equity
1,382
41,894
VICTORIA ROWSELL ARTIST MANAGEMENT LTD
BALANCE SHEET (CONTINUED)
AS AT
28 FEBRUARY 2026
28 February 2026
- 2 -

For the financial period ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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.

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

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

The financial statements were approved by the board of directors and authorised for issue on 13 August 2026 and are signed on its behalf by:
Mrs A M Auphan
Director
Company registration number 05532224 (England and Wales)
VICTORIA ROWSELL ARTIST MANAGEMENT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2026
- 3 -
1
Accounting policies
Company information

Victoria Rowsell Artist Management Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit H, 2nd Floor Offices, 40 Murdock Road, Bicester, Oxon, OX26 4PP.

1.1
Accounting convention

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 are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Going concern

The company had ceased trading as at the period end. Therefore the accounting policies adopted have been tailored to the needs of the company by combining the going concern basis with the break-up basis where appropriate, in order to achieve the most relevant and reliable financial statements. true

1.3
Reporting period

The accounts cover the period from 1 September 2024 to 28 February 2026, being the final trading period of the company. The directors do not intend to continue trading after 28 February 2026. The accounting period is therefore longer than the prior period ended 31 August 2024 and therefore the accounts are not entirely comparable.

1.4
Turnover

Turnover represents the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
15 % Reducing Balance Method

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

VICTORIA ROWSELL ARTIST MANAGEMENT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 28 FEBRUARY 2026
1
Accounting policies
(Continued)
- 4 -
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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 liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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 paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

VICTORIA ROWSELL ARTIST MANAGEMENT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 28 FEBRUARY 2026
1
Accounting policies
(Continued)
- 5 -
1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.12
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

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

2026
2024
Number
Number
Total
3
5
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2024
8,655
Disposals
(8,655)
At 28 February 2026
-
0
Depreciation and impairment
At 1 September 2024
4,425
Depreciation charged in the period
952
Eliminated in respect of disposals
(5,377)
At 28 February 2026
-
0
Carrying amount
At 28 February 2026
-
0
At 31 August 2024
4,230
VICTORIA ROWSELL ARTIST MANAGEMENT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 28 FEBRUARY 2026
- 6 -
4
Creditors: amounts falling due within one year
2026
2024
£
£
Bank loans
-
0
5,341
Trade creditors
124
1,435
Taxation and social security
6,368
6,951
Other creditors
7,377
137,948
13,869
151,675
5
Creditors: amounts falling due after more than one year
2026
2024
£
£
Bank loans and overdrafts
-
0
32,116
6
Debtors
2026
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
2,526
Other debtors
594
30,214
594
32,740
2026-02-28 2024-09-01 false false false 13 August 2026 CCH Software CCH Accounts Production 2026.200 No description of principal activity A Auphan N Papageorgiou 05532224 2024-09-01 2026-02-28 05532224 2026-02-28 05532224 2024-08-31 05532224 core:OtherPropertyPlantEquipment 2026-02-28 05532224 core:OtherPropertyPlantEquipment 2024-08-31 05532224 core:WithinOneYear 2026-02-28 05532224 core:WithinOneYear 2024-08-31 05532224 core:CurrentFinancialInstruments core:WithinOneYear 2026-02-28 05532224 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 05532224 core:Non-currentFinancialInstruments core:AfterOneYear 2026-02-28 05532224 core:Non-currentFinancialInstruments core:AfterOneYear 2024-08-31 05532224 core:ShareCapital 2026-02-28 05532224 core:ShareCapital 2024-08-31 05532224 core:RetainedEarningsAccumulatedLosses 2026-02-28 05532224 core:RetainedEarningsAccumulatedLosses 2024-08-31 05532224 bus:Director1 2024-09-01 2026-02-28 05532224 core:FurnitureFittings 2024-09-01 2026-02-28 05532224 2023-09-01 2024-08-31 05532224 core:OtherPropertyPlantEquipment 2024-08-31 05532224 core:OtherPropertyPlantEquipment 2024-09-01 2026-02-28 05532224 core:CurrentFinancialInstruments 2026-02-28 05532224 core:CurrentFinancialInstruments 2024-08-31 05532224 bus:PrivateLimitedCompanyLtd 2024-09-01 2026-02-28 05532224 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2026-02-28 05532224 bus:FRS102 2024-09-01 2026-02-28 05532224 bus:AuditExemptWithAccountantsReport 2024-09-01 2026-02-28 05532224 bus:Director2 2024-09-01 2026-02-28 05532224 bus:FullAccounts 2024-09-01 2026-02-28 xbrli:pure xbrli:shares iso4217:GBP