REGISTERED NUMBER: 11898827 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

KOLIBRIS INVESTMENTS (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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:

Xeinadin Swiss Cottage Limited

Harben House

Harben Parade

Finchley Road

LONDON

NW3 6LH

CURRENT ASSETS

Investments

4

908,295

926,493

Cash at bank

23,398

15,209

931,693

941,702

CREDITORS

Amounts falling due within one year

5

729,926

753,617

NET CURRENT ASSETS

201,767

188,085

TOTAL ASSETS LESS CURRENT LIABILITIES

201,767

188,085

PROVISIONS FOR LIABILITIES

12,253

12,771

NET ASSETS

189,514

175,314

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

189,414

175,214

189,514

175,314

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

The members have not required the company to obtain an audit of its financial statements for the year 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 Profit and Loss Account has not been delivered.

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

T F Berkley - Director

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 (2024 - NIL).

4.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Listed investments

908,295

926,493

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

399

420

Other creditors

727,367

751,037

Accrued expenses

2,160

2,160

729,926

753,617

"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.