ACCOUNTS - Final Accounts preparation

Registered number: 15543016

NEWMANS ROW LTD

(A Company Limited by Guarantee)

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

NEWMANS ROW LTD

(A Company Limited by Guarantee)

REGISTERED NUMBER: 15543016

BALANCE SHEET

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		2,959		-
			2,959		-
Current assets
Debtors: amounts falling due within one year	5	42,610		-
Cash at bank and in hand	6	55,361		-
		97,971		-
Creditors: amounts falling due within one year	7	(24,722)		-
Net current assets			73,249		-
Total assets less current liabilities			76,208		-

Net assets			76,208		-

Capital and reserves
Members' service charge (surplus)	76,208	-
	76,208	-

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

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NEWMANS ROW LTD

(A Company Limited by Guarantee)

REGISTERED NUMBER: 15543016

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

Rachel Jayne NEWMAN

Director

Date: 27 August 2026

The notes on pages 3 to 6 form part of these financial statements.

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NEWMANS ROW LTD

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Newmans Row Ltd is a private company limited by guarantee and registered in England and Wales. The address of its registered office and place of business is 1 Paternoster Lane, Paternoster Sq, London, England, EC4M 7BQ. The principal activity of the company is that of a non-profit making service company operated on behalf of independent arbitrators. The Company was incorporated on 6 March 2024 and commenced its activities on 1 April 2025.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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.

2.2

Going concern

At the time of approving these financial statements, the directors have a reasonable expectation that
the company has adequate resources to continue in operational existence for the next 12 months. The directors therefore consider it appropriate to continue to adopt the going concern basis in preparing the company’s financial statements and there is no material uncertainty with the company's ability to continue as a going concern.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax. Revenue represents net invoiced rent and service charge income. Rent is charged on a monthly basis at a fixed amount while service charge is calculated on a monthly basis as a percentage of members' income.

2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

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NEWMANS ROW LTD

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.7

Taxation

The financial statements have been prepared on the basis that the company is engaged in mutual
trading. Accordingly, a corporation tax liability arises only in respect of interest received.

The current income tax charge is calculated on the basis of tax rates and laws that have been
enacted or substantively enacted by the balance sheet date.

2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment

25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment.

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NEWMANS ROW LTD

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.11

Creditors

Short-term creditors are measured at the transaction price.

Employees

The average monthly number of employees, including director, during the year was 2.

4.	Tangible fixed assets

		Computer equipment
		£
	Cost or valuation
	Additions	3,162
	At 31 March 2026	3,162
	Depreciation
	Charge for the year on owned assets	203
	At 31 March 2026	203
	Net book value
	At 31 March 2026	2,959
	At 31 March 2025	-

Debtors

					2026	2025
					£	£


	Trade debtors	27,464	-

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NEWMANS ROW LTD

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

5.Debtors (continued)

Other debtors	10,135	-
Prepayments and accrued income	5,011	-
	42,610	-

6.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	55,361	-
	55,361	-

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Corporation tax	1	-
Other taxation and social security	7,488	-
Other creditors	12,983	-
Accruals and deferred income	4,250	-
	24,722	-


8.	Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation. At 31 March 2026, there were 18 members.

9.	Related party transactions
	There is a non-interest bearing loan of £12,451 due to the director.

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