Rebolledo Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10627187

Rebolledo Limited

Filleted Unaudited Financial Statements

28 February 2025

Rebolledo Limited

Officers and Professional Advisers

Director	Mr H A Rebolledo

Registered office	8 Oakfield Gardens
	Dulwich Wood Avenue
	London
	England
	SE19 1HF

Accountants	Edmund Carr LLP
	Chartered Accountants
	146 New London Road
	Chelmsford
	Essex
	CM2 0AW

Rebolledo Limited

Statement of Financial Position

28 February 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		900,000		870,000

Current assets

Debtors	6	6,300	–
Cash at bank and in hand		2,038	13,984
		-------	--------
		8,338	13,984

Creditors: amounts falling due within one year	7	479,283		490,323
		---------		---------
Net current liabilities			470,945		476,339
			---------		---------
Total assets less current liabilities			429,055		393,661

Creditors: amounts falling due after more than one year	8	364,568	371,437
		---------	---------
Net assets		64,487	22,224
		---------	---------

Capital and reserves

Called up share capital	9	100	100
Profit and loss account		64,387	22,124
		--------	--------
Shareholders funds		64,487	22,224
		--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Rebolledo Limited

Statement of Financial Position (continued)

28 February 2025

These financial statements were approved by the board of directors and authorised for issue on 31 October 2025 , and are signed on behalf of the board by:

Mr H A Rebolledo
Director

Company registration number: 10627187

Rebolledo Limited

Notes to the Financial Statements

Year ended 28 February 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 8 Oakfield Gardens, Dulwich Wood Avenue, London, SE19 1HF, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is measured using the fair value model and stated at its fair value at the reporting end date.

The surplus or deficit on revaluation is recognised in the profit and loss account.

Where fair value cannot be achieved without undue cost or effort, investment property is accounted for as tangible fixed assets.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly.

Financial instruments

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 entity after deducting all of its financial liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Investment property
	£
Cost or valuation
At 1 March 2024	870,000
Revaluations	30,000
	---------
At 28 February 2025	900,000
	---------
Depreciation
At 1 March 2024 and 28 February 2025	–
	---------
Carrying amount
At 28 February 2025	900,000
	---------
At 29 February 2024	870,000
	---------

Investment properties were valued at fair value by the director of the company at the balance sheet date. The historical costs of the investment property is £879,576.

6. Debtors

	2025	2024
	£	£
Trade debtors	6,300	–
	-------	----

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	10,212	11,960
Accruals and deferred income	1,385	1,325
Corporation tax	2,876	3,111
Director loan accounts	462,595	471,712
Other creditors	2,215	2,215
	---------	---------
	479,283	490,323
	---------	---------

The bank loans are secured by a charge over the assets of the company.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	364,568	371,437
	---------	---------

The bank loans are secured by a charge over the assets of the company.

9. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

10. Related party transactions

At the year end the director was owed £462,595 (2024 - £471,712) by way of a directors loan account which is shown amongst creditors.