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REGISTERED NUMBER: 07102689 (England and Wales)

| CABALLERO (UK) LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

CABALLERO (UK) LTD (REGISTERED NUMBER: 07102689)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

CABALLERO (UK) LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTOR: | L Caballero

| REGISTERED OFFICE: | 214 Harbour Yard

| Chelsea Harbour

| London

| Greater London

| SW10 0XD

| REGISTERED NUMBER: | 07102689 (England and Wales)

| ACCOUNTANTS: | MHA (trading name of MHA Advisory Ltd)

| Elfed House

| Oak Tree Court

| Cardiff Gate Business Park

| CARDIFF

| County of Cardiff

| CF23 8RS

CABALLERO (UK) LTD (REGISTERED NUMBER: 07102689)

BALANCE SHEET

31 MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,935 |  | 4,237 |  |

CURRENT ASSETS

Debtors | 5 | 103,435 |  | 160,418 |  |

Cash at bank | 79,827 |  | 86,903 |  |

183,262 |  | 247,321 |  |

CREDITORS

Amounts falling due within one year | 6 | (128,152 | ) | (202,110 | ) |

NET CURRENT ASSETS | 55,110 |  | 45,211 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 58,045 |  | 49,448 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (2,527 | ) | (12,500 | ) |

PROVISIONS FOR LIABILITIES | (681 | ) | (1,004 | ) |

NET ASSETS | 54,837 |  | 35,944 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 2 |  | 2 |  |

Retained earnings | 54,835 |  | 35,942 |  |

SHAREHOLDERS' FUNDS | 54,837 |  | 35,944 |  |

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 director acknowledges her 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.

CABALLERO (UK) LTD (REGISTERED NUMBER: 07102689)

BALANCE SHEET - continued

31 MARCH 2025

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 director and authorised for issue on 16 January 2026 and were signed by:

L Caballero - Director

CABALLERO (UK) LTD (REGISTERED NUMBER: 07102689)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Caballero (UK) Ltd 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.

| The financial statements are presented in sterling (£), the company's functional currency, and rounded to the

| nearest pound.

| The principle accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

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.

| There have been no material departure from Financial Reporting Standard FRS 102 1A.

| Turnover

| Turnover comprises the invoice value of interior design services provided by the company, exclusive of trade discounts and value added tax.

| Services provided to customers, which at the balance sheet date have not been billed, have been recognised as turnover. Turnover recognised in this manner is based on an assessment of the fair value of the services provided at that date as a proportion of the total value of the project.

| Tangible fixed assets

| Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their residual value, over their expected useful lives as follows:

| Plant and machinery |  | - 25% on cost |  |

| Improvements to property |  | - 10% on cost |  |

| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

| Current tax

| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws that have been substantively enacted at 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.

| 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.

CABALLERO (UK) LTD (REGISTERED NUMBER: 07102689)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Non-derivative financial instruments

| Basic financial instruments are recognised at amortised cost.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 4 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | and |

| property |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024

| and 31 March 2025 | 5,545 |  | 21,550 |  | 27,095 |  |

| DEPRECIATION

| At 1 April 2024 | 5,545 |  | 17,313 |  | 22,858 |  |

| Charge for year | - |  | 1,302 |  | 1,302 |  |

| At 31 March 2025 | 5,545 |  | 18,615 |  | 24,160 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  | 2,935 |  | 2,935 |  |

| At 31 March 2024 | - |  | 4,237 |  | 4,237 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 1,583 |  | 52,127 |  |

| Other debtors | 1,133 |  | 1,635 |  |

| Social security and other tax | 13,177 |  | - |  |

| VAT | - |  | 1,757 |  |

| Accrued income | 66,132 |  | 82,617 |  |

| Prepayments | 21,410 |  | 22,282 |  |

103,435 |  | 160,418 |  |

CABALLERO (UK) LTD (REGISTERED NUMBER: 07102689)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 10,000 |  | 10,001 |  |

| Trade creditors | 42,241 |  | 65,614 |  |

| Amount due to related

| company | 9,645 |  | 8,020 |  |

| Corporation tax | 21,117 |  | 74,781 |  |

| Social security and other taxes | 1 |  | 1,881 |  |

| VAT | 11,532 |  | - |  |

| Net wages | 5,101 |  | 7,458 |  |

| Pension | 490 |  | 513 |  |

| Director's loan account | 7 |  | 306 |  |

| Accrued expenses | 28,018 |  | 33,536 |  |

128,152 |  | 202,110 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 2,527 |  | 12,500 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

9. | OTHER FINANCIAL COMMITMENTS

| The company had operating lease commitments at the balance sheet date of £46,725 (2024 - £18,968).