REGISTERED NUMBER: 14896661 (England and Wales)

Unaudited Financial Statements

for the Period

1 June 2024 to 31 March 2025

for

Rebello Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

Mr A M Kalantari

Mrs H L Griffin

REGISTERED OFFICE:

Grove House

774-780 Wilmslow Rd

Didsbury

Manchester

Lancashire

M20 2DR

REGISTERED NUMBER:

14896661 (England and Wales)

ACCOUNTANTS:

Sterling Partners Limited

Chartered Accountants

Chartered Tax Advisors

2nd Floor, Grove House

774-780 Wilmslow Road

Didsbury

Manchester

Greater Manchester

M20 2DR

FIXED ASSETS

Investments

4

19,934

110

CURRENT ASSETS

Debtors

5

12,413

-

Investments

6

1,655,842

1,672,445

Prepayments and accrued income

-

107,696

Cash at bank

24,882

-

1,693,137

1,780,141

CREDITORS

Amounts falling due within one year

7

(37,062

)

(28,108

)

NET CURRENT ASSETS

1,656,075

1,752,033

TOTAL ASSETS LESS CURRENT LIABILITIES

1,676,009

1,752,143

CREDITORS

Amounts falling due after more than one year

8

(1,588,087

)

(1,600,150

)

PROVISIONS FOR LIABILITIES

9

(8,125

)

(18,216

)

NET ASSETS

79,797

133,777

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

10

24,375

54,647

Retained earnings

55,322

79,030

79,797

133,777

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

Mr A M Kalantari - Director

1.	STATUTORY INFORMATION

Rebello Group 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation

Taxation for the period 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 period 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

Listed investments are recognised at fair value through profit and loss. Unlisted investments are recognised at cost, and are reviewed annually for impairments.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Interest

Shares in

in other

group

participating

undertakings

interests

Totals

£

£

£

COST

At 1 June 2024

110

-

110

Additions

-

19,824

19,824

At 31 March 2025

110

19,824

19,934

NET BOOK VALUE

At 31 March 2025

110

19,824

19,934

At 31 May 2024

110

-

110

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

12,413

-

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Listed investments

1,655,842

1,672,445

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

26,008

-

Tax

8,234

26,008

Accrued expenses

2,820

2,100

37,062

28,108

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Directors' loan accounts

1,588,087

1,600,150

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

8,125

18,216

Deferred

tax

£

Balance at 1 June 2024

18,216

Revaluation of investments

(10,091

)

Balance at 31 March 2025

8,125

10.

RESERVES

Revaluation

reserve

£

At 1 June 2024

54,647

Revaluation of investments

(30,272

)

At 31 March 2025

24,375

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the periods ended 31 March 2025 and 31 May 2024:

2025

2024

£

£

Mr A M Kalantari and Mrs H L Griffin

Balance outstanding at start of period

1,600,150

-

Amounts advanced

159,187

3,343,280

Amounts repaid

(171,250

)

(1,743,130

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

1,588,087

1,600,150

12.	RELATED PARTY DISCLOSURES

Ball Group Limited

A company in which Mr A M Kalantari is a director.

Loans to the value of £25,000 were made during the year, £12,587 was repaid before the year end.

2025

2024

£

£

Amount due from related party at the balance sheet date

12,413

-

13.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr A M Kalantari & Mrs H L Griffin.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Rebello Group Limited for the period ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Rebello Group Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Rebello Group Limited and state those matters that we have agreed to state to the Board of Directors of Rebello Group Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rebello Group Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Rebello Group Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Rebello Group Limited. You consider that Rebello Group Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Rebello Group Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Sterling Partners Limited

Chartered Accountants

Chartered Tax Advisors

2nd Floor, Grove House

774-780 Wilmslow Road

Didsbury

Manchester

Greater Manchester

M20 2DR

Date: .............................................