REGISTERED NUMBER: 09179983 (England and Wales)

ANA ROCHA BAR & GALLERY LIMITED

Unaudited Financial Statements for the Year Ended 31 December 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Directors:

E V Rueda

A L Rocha de Oliveira

Registered office:

3rd Floor

86 - 90 Paul Street

London

EC2A 4NE

Registered number:

09179983 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

CUBO Birmingham

4th Floor

Two Chamberlain Square

Birmingham

West Midlands

B3 3AX

Current assets

Debtors

4

443,749

443,750

Cash at bank

154

128

443,903

443,878

Creditors

Amounts falling due within one year

5

109,489

109,014

Net current assets

334,414

334,864

Total assets less current liabilities

334,414

334,864

Capital and reserves

Called up share capital

100

100

Retained earnings

334,314

334,764

Shareholders' funds

334,414

334,864

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 April 2026 and were signed on its behalf by:

A L Rocha de Oliveira - Director

1.	Statutory information

Ana Rocha Bar & Gallery 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

Accounting convention

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.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.Any losses arising from the impairment are recognised in the profit and loss account in other administrative expenses.

Government grants

Grants which are of a revenue nature are credited to the profit and loss account in the same period as the related expenditure.

3.	Employees and directors

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

4.

Debtors: amounts falling due within one year

2025

2024

£

£

Amounts owed by group undertakings

443,749

443,750

5.

Creditors: amounts falling due within one year

2025

2024

£

£

Amounts owed to group undertakings

274

-

Directors' current accounts

106,465

106,264

Accrued expenses

2,750

2,750

109,489

109,014

6.	Related party disclosures

Transactions with related parties

During the year the company entered into the following transactions with related parties:

2025

2024

Amounts owed by related parties

£

£

Other related parties

443,475

443,750