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Registered number: 14649079









BARI ROBLES INVESTMENTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 28 FEBRUARY 2024

 
BARI ROBLES INVESTMENTS LIMITED
REGISTERED NUMBER: 14649079

BALANCE SHEET
AS AT 28 FEBRUARY 2024

2024
Note
£

Fixed assets
  

Investment property
  
85,000

  
85,000

Current assets
  

Cash at bank and in hand
 5 
4,015

  
4,015

Creditors: amounts falling due within one year
 6 
(22,458)

Net current (liabilities)/assets
  
 
 
(18,443)

Total assets less current liabilities
  
66,557

Creditors: amounts falling due after more than one year
 7 
(55,125)

Provisions for liabilities
  

Deferred tax
  
(2,171)

  
 
 
(2,171)

Net assets
  
9,261


Capital and reserves
  

Called up share capital 
  
100

Investment property reserve
  
9,254

Profit and loss account
  
(93)

  
9,261


Page 1

 
BARI ROBLES INVESTMENTS LIMITED
REGISTERED NUMBER: 14649079
    
BALANCE SHEET (CONTINUED)
AS AT 28 FEBRUARY 2024

The directors consider 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 period in question in accordance with section 476 of the Companies Act 2006.

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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 on 6 February 2025.




A Bari
Director

The notes on pages 4 to 9 form part of these financial statements.

Page 2

 
BARI ROBLES INVESTMENTS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 28 FEBRUARY 2024


Called up share capital
Investment property revaluation reserve
Profit and loss account
Total equity

£
£
£
£


Comprehensive income for the period

Profit for the period

-
-
9,161
9,161

Surplus on revaluation of leasehold property
-
-
(9,254)
(9,254)

Transfer from profit and loss account
-
9,254
-
9,254


Other comprehensive income for the period
-
9,254
(9,254)
-


Total comprehensive income for the period
-
9,254
(93)
9,161


Contributions by and distributions to owners

Shares issued during the period
100
-
-
100


Total transactions with owners
100
-
-
100


At 28 February 2024
100
9,254
(93)
9,261

The notes on pages 4 to 9 form part of these financial statements.

Page 3

 
BARI ROBLES INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2024

1.


General information

Bari Robles Investments Limited ("the Company") is a private company limited by shares, incorporated in Englandand Wales. The registered office is 10 Wordsworth Avenue, London, E18 2HE.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

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 and other sales taxes. The following criteria must also be met before revenue is recognised:

Rental income
Rental income from operating leases is recognised on a straight line basis over the term of the lease.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

Page 4

 
BARI ROBLES INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2024

2.Accounting policies (continued)

 
2.5

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.6

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.7

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.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 5

 
BARI ROBLES INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2024

2.Accounting policies (continued)

 
2.9

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.10

Financial instruments

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Page 6

 
BARI ROBLES INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2024

3.


Employees




The average monthly number of employees, including directors, during the period was 2.


4.


Investment property


Long term leasehold investment property

£



Valuation


Additions at cost
73,575


Surplus on revaluation
11,425



At 28 February 2024
85,000

In the opinion of the directors the valuation of investment property, on an open market existing use basis, remains appropriate at the period end.




5.


Cash and cash equivalents

2024
£

Cash at bank and in hand
4,015

4,015



6.


Creditors: Amounts falling due within one year

2024
£

Other creditors
22,458

22,458


Page 7

 
BARI ROBLES INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2024

7.


Creditors: Amounts falling due after more than one year

2024
£

Bank loans
55,125

55,125



8.


Loans


2024
£



Amounts falling due 2-5 years

Bank loans
55,125


55,125


55,125


Bank loans are secured by way of a charge over the assets to which they relate.


9.


Deferred taxation



2024


£






Charged to profit or loss
(2,171)



At end of year
(2,171)

The deferred taxation balance is made up as follows:

2024
£


Revaluation surplus
(2,171)

(2,171)

Page 8

 
BARI ROBLES INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2024

10.


Related party transactions

At the period end the company owed the directors £22,458.

 
Page 9