REGISTERED NUMBER: 08379565 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

RBB Assets Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

10,000

Investments

5

26,388

26,388

Investment property

6

1,473,924

1,473,924

1,500,312

1,510,312

CURRENT ASSETS

Debtors

7

165,495

238,058

Cash at bank and in hand

8,524

19,543

174,019

257,601

CREDITORS

Amounts falling due within one year

8

727,929

648,030

NET CURRENT LIABILITIES

(553,910

)

(390,429

)

TOTAL ASSETS LESS CURRENT LIABILITIES

946,402

1,119,883

CREDITORS

Amounts falling due after more than one year

9

854,843

1,007,575

NET ASSETS

91,559

112,308

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

91,359

112,108

SHAREHOLDERS' FUNDS

91,559

112,308

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 26 December 2025 and were signed on its behalf by:

B M Chernoff - Director

1.	STATUTORY INFORMATION

RBB Assets Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08379565

Registered office:

Treviot House

186-192 High Road

Ilford

Essex

IG1 1LR

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities"of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

Turnover

Turnover represents the total interest accrued and total sales invoiced during the period.

Intangible assets

Intangible Assets including cryptocurrencies are initially measured at cost.

Cryptocurrencies are not amortized due to their indefinite useful economic life.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fixed asset investments

Fixed asset investments are stated at cost less provision for diminution in value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Bitcoin

£

COST

At 1 April 2024

10,000

Disposals

(10,000

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

10,000

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

and 31 March 2025

26,388

NET BOOK VALUE

At 31 March 2025

26,388

At 31 March 2024

26,388

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

1,473,924

NET BOOK VALUE

At 31 March 2025

1,473,924

At 31 March 2024

1,473,924

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

525

Other debtors

165,495

237,533

165,495

238,058

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

11,160

9,660

Directors' loan accounts

716,769

638,370

727,929

648,030

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

854,843

1,007,575

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

854,843

1,007,575

Bank loans are secured on the properties held within the buisness.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

Mrs R Chernoff

Balance outstanding at start of year

(394,478

)

112,240

Amounts advanced

64,194

227,137

Amounts repaid

(157,460

)

(733,855

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(487,744

)

(394,478

)