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REGISTERED NUMBER: 11898827 (England and Wales)





















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

KOLIBRIS INVESTMENTS (UK) LIMITED

KOLIBRIS INVESTMENTS (UK) LIMITED (REGISTERED NUMBER: 11898827)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


KOLIBRIS INVESTMENTS (UK) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: T F Berkley
Ms B Moss
Ms C D Savage





REGISTERED OFFICE: Harben House
Harben Parade
Finchley Road
Swiss Cottage
London
NW3 6LH





REGISTERED NUMBER: 11898827 (England and Wales)





ACCOUNTANTS: KBSP Partners LLP
Chartered Accountants
Harben House
Harben Parade
Finchley Road
LONDON
NW3 6LH

KOLIBRIS INVESTMENTS (UK) LIMITED (REGISTERED NUMBER: 11898827)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Investments 4 926,493 883,415
Cash at bank 15,209 26,172
941,702 909,587
CREDITORS
Amounts falling due within one year 5 753,617 822,728
NET CURRENT ASSETS 188,085 86,859
TOTAL ASSETS LESS CURRENT
LIABILITIES

188,085

86,859

PROVISIONS FOR LIABILITIES 12,771 -
NET ASSETS 175,314 86,859

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 175,214 86,759
175,314 86,859

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 September 2024 and were signed on its behalf by:





T F Berkley - Director


KOLIBRIS INVESTMENTS (UK) LIMITED (REGISTERED NUMBER: 11898827)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

Kolibris Investments (UK) 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 current asset investments..

Turnover
Turnover comprises income from investments held.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Investments
Investments are valued at their open market value at the balance sheet date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Listed investments 926,493 883,415

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Tax 420 355
Other creditors 751,037 819,853
Accrued expenses 2,160 2,520
753,617 822,728

KOLIBRIS INVESTMENTS (UK) LIMITED (REGISTERED NUMBER: 11898827)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - continued

"Other creditors" comprise a loan from the shareholder, The Hummingbird Trust. The loan is unsecured, interest-free and has no fixed repayment date. Repayment of the loan will be deferred to enable the company is able to meet its liabilities as they fall due.