REGISTERED NUMBER: 12389367 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

KROWDRAH INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs J Sawrij

REGISTERED OFFICE:

Swalesmoor Farm

Swales Moor Road

Halifax

HX3 6UF

REGISTERED NUMBER:

12389367 (England and Wales)

FIXED ASSETS

Investments

4

5,670,730

6,339,836

CURRENT ASSETS

Debtors

5

512,570

527,230

Cash at bank

59,558

83,077

572,128

610,307

CREDITORS

Amounts falling due within one year

6

4,397,755

5,361,225

NET CURRENT LIABILITIES

(3,825,627

)

(4,750,918

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,845,103

1,588,918

PROVISIONS FOR LIABILITIES

285,644

211,965

NET ASSETS

1,559,459

1,376,953

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,559,359

1,376,853

1,559,459

1,376,953

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 October 2026 and were signed by:

Mrs J Sawrij - Director

1.	STATUTORY INFORMATION

Krowdrah Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Significant judgements and estimates

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting

estimates are recognised in the period in which the estimate is revised where the revision affects only that

period, or in the period of the revision and future periods where the revision affects both current and future

periods.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Valuation of investments

Investments in listed company shares are remeasured to market value at each Balance Sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

Financial instruments

Other than in the case of derivatives, as noted below, the company enters into basic financial instrument

transactions that result in the recognition of financial assets and liabilities like trade and other debtors and

creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other

accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year are measured at the undiscounted amount of cash or other consideration expected to be paid or received.

Investments in non-derivative instruments that are equity to the issuer are measured at fair vale with changes

recognised in income statement if the shares are publicly traded or their fair value can otherwise be reliably

measured.

Derivatives, including interest rate swaps and forward foreign exchange contracts are not basic financial

instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently remeasured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or income as appropriate. The company does not currently apply hedge accounting for interest rate and foreign exchange contracts.

The company does not apply hedge accounting in respect of forward foreign exchange contracts held to manage the cash flow exposures of forecast transactions denominated in foreign currencies

Going concern

At 31 January 2026 the company had net current liabilities of £3,825,627 (2025: £4,750,918), principally because the loan from the director is repayable on demand and is therefore shown within creditors falling due within one year.

The company's investments, valued at £5,670,730,are held in readily realisable funds and could be sold to meet liabilities as they fall due.

The director has confirmed that she does not intend to seek repayment of her loan account to the extent that it would prevent the company from meeting its other liabilities, for at least twelve months from the date of approval of these financial statements.

The director therefore considers it appropriate to prepare the financial statements on a going concern basis

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 February 2025

6,339,836

Additions

479,127

Disposals

(1,313,158

)

Revaluations

164,925

At 31 January 2026

5,670,730

NET BOOK VALUE

At 31 January 2026

5,670,730

At 31 January 2025

6,339,836

Cost or valuation at 31 January 2026 is represented by:

Other

investments

£

Valuation in 2026

1,142,574

Cost

4,528,156

5,670,730

Fixed asset investments were valued on quoted market basis basis on 31 January 2026 by Goldman Sachs .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Derivative financial instruments

506,105

520,256

Other debtors

6,465

6,974

512,570

527,230

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Taxation and social security

95,269

58,873

Other creditors

4,302,486

5,302,352

4,397,755

5,361,225