Bwindi Investments Limited Accounts






Bwindi Investments Limited

	Company No. 15597313
		Information for Filing with The Registrar
		31 December 2024

at	31 December 2024
Company No.		15597313	Notes	2024
				$
Fixed assets



	Investments		4	50,000
				50,000
Current assets

	Debtors		5	44,675

	Cash at bank and in hand			1,394
				46,069
Creditors: Amount falling due within one year			6	(868)
Net current assets				45,201
Total assets less current liabilities				95,201




Net assets				95,201

Capital and reserves
	Called up share capital			50,004
	Share premium account		8	41,497


	Profit and loss account		8	3,700

Total equity				95,201



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the period ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit 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 accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 29 September 2025 and signed on its behalf by:
J.E. Haywood
Director
29 September 2025

for the period ended 31 December 2024

General information

Bwindi Investments Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 15597313

Its registered office is:

c/o Trustmoore (UK) Ltd

120 Pall Mall

4th Floor

London

SW1Y 5EA

The functional and presentational currency of the company is US Dollar. The accounts are rounded to the nearest dollar.

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

Foreign currencies

The functional and presentational currency of the company is US Dollar. The accounts are rounded to the nearest dollar.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

3	Employees
			2024
			Number
		The average monthly number of employees (including directors) during the period:	1

4	Investments
			Investment in Subsidiaries	Total
			$	$
		Cost or valuation

		Additions	50,000	50,000


		At 31 December 2024	50,000	50,000
		Provisions/Impairment





		Net book values
		At 31 December 2024	50,000	50,000

		The investment represents 100% of the issued share capital of Bwindi Limited, a dormant company registered in Malawi.

5	Debtors
			2024
			$






		Other debtors	1
		Prepayments and accrued income	44,674
			44,675

6	Creditors:
		amounts falling due within one year
			2024
			$






		Taxes and social security	868



			868

Share Capital

On incorporation the company issued one £1 Ordinary share at par.

On 11 July 2024 the company issued one £1 Ordinary share for £27,250.

On 11 October 2024 the company issued a further one £1 share for £5,000.

On 27 November 2024 the company issued 39,760 £1 Ordinary shares at par.

Reserves

Share premium account - includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.

Profit and loss account - includes all current and prior period retained profits and losses.