Rowe Investments Ltd

(Registration number: 08565702)
Balance Sheet as at 31 May 2026

	Note	31.05.26		31.03.25
		£	£	£	£
FIXED ASSETS
Tangible assets	4		-		2,123
Investment property	5		2,750,000		1,964,556
			2,750,000		1,966,679
CURRENT ASSETS
Debtors	6	189,374		161,749
Cash at bank and in hand		46,686		17,327
		236,060		179,076
CREDITORS
Creditors within 1yr	7	2,412,119		2,246,462
Net current liabilities			(2,176,059)		(2,067,386)
Total assets less current liabilities			573,941		(100,707)
PROVISIONS FOR LIABILITIES			(192,299)		-
Net assets/(liabilities)			381,642		(100,707)
CAPITAL AND RESERVES
Called up share capital			100		100
Other reserves			576,897		-
Profit and loss account			(195,355)		(100,807)
Shareholders' funds/(deficit)			381,642		(100,707)

For the financial period ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Rowe Investments Ltd

(Registration number: 08565702)
Balance Sheet as at 31 May 2026 (continued)

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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 27 August 2026

......................................... Mr A F Rowe Director

Rowe Investments Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 31 May 2026

1.	General information

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

The address of its registered office is:
Savoy House
Savoy Circus
London
W3 7DA
England

These financial statements were authorised for issue by the director on 27 August 2026.

2.	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These 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.

The presentational currency is Pound Sterling (£).

Going concern

The financial statements have been prepared on a going concern basis on the understanding that the director and related parties will continue to support the business for at least 12 months from the date of signing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services, including rent, 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 that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Rowe Investments Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 31 May 2026 (continued)

2	Accounting policies (continued)

Tax

The tax expense for the period comprises 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.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is provided upon the surplus on revaluations of Investment Properties.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	25% on straight line

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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Rowe Investments Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 31 May 2026 (continued)

2	Accounting policies (continued)

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3.	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 0 (2025 - 0).

Rowe Investments Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 31 May 2026 (continued)

4.	Tangible assets

	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	5,995	5,995
Disposals	(5,995)	(5,995)
At 31 May 2026	-	-
Depreciation
At 1 April 2025	3,872	3,872
Charge for the period	1,499	1,499
Eliminated on disposal	(5,371)	(5,371)
At 31 May 2026	-	-
Carrying amount
At 31 May 2026	-	-
At 31 March 2025	2,123	2,123

5.	Investment properties

	31.05.26 £
At 1 April	1,964,556
Additions	16,248
Fair value adjustments	769,196
At 31 May	2,750,000

The properties were revalued at the year on an open market basis by the director and fair value is represented by cost of £1,980,804 plus revaluation gain of £769,196 giving a total £2,750,000,

Rowe Investments Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 31 May 2026 (continued)

6.

Debtors

	31.05.26 £	31.03.25 £
Trade debtors	6,809	-
Other debtors	158,065	135,800
Prepayments	-	1,449
Accrued income	24,500	24,500
	189,374	161,749

7.

Creditors

Creditors: amounts falling due within one year

	31.05.26 £	31.03.25 £
Due within one year
Trade creditors	1,027	14,845
Taxation and social security	1,026	-
Accruals and deferred income	1,207	3,607
Other creditors	2,408,859	2,228,010
	2,412,119	2,246,462