The directors of the company have elected not to include a copy of the income statement within the financial statements.true

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

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.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

Rowdell Road Properties Limited is a private company limited by shares incorporated in England and Wales. The registered office is at 5th Floor, 3 Dorset Rise, London, EC4Y 8EN.

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.

The company has taken advantage of the option in paragraph 16.4A of FRS102 to recognise investment properties that have been rented to another group entity as property, plant and equipment and apply the cost model in accordance with Section 17.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.The principal accounting policies adopted are set out below.

The financial statements have been prepared on a going concern basistrue. At the time of approving the financial statements, the directors have a reasonable expectation that with both their and the parent Trust's continued financial support, the company will have adequate resources to continue its operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Revenue represents amounts receivable net of VAT in relation to rents and service charges receivable from the company's investment properties and income from project management.

Property, plant and equipment 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:

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.

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in the income statement.

Financial instruments are recognised in the company's statement of financial position 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, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

There were no employees during the year (2024: None).

The directors consider that the current book value represents the fair value of the property as at 31 December 2025.

At the end of the year, the company was indebted to one of its directors in the amount of £720,000 (2024: £720,000). The amount is unsecured, interest free and repayable on demand.

As at 31 December 2025, there was a balance due to the company from Dawat-E-Hadiyah Trust (United Kingdom) ("Dawat"), the parent entity, of £173,437 (2024: £456,594). The amount is unsecured, interest free and repayable on demand.

During the year, the company granted a 21 year underlease of part of its property to Dawat until 2046 at a peppercorn rent.

Dawat-e-Hadiyah Trust (United Kingdom) ("Dawat") is the parent Trust. Dawat is a registered charity and operates from 6 Mohammedi Park Complex, Rowdell Road, Northolt, UB5 6AG.