ACCOUNTS - Final Accounts preparation

Registered number: 12759838

APLOMADO INVESTMENTS LTD

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2025

APLOMADO INVESTMENTS LTD

REGISTERED NUMBER: 12759838

BALANCE SHEET

AS AT 31 JULY 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		8,902		11,869
Investments	5		4		4
			8,906		11,873
Current assets
Debtors: amounts falling due within one year	6	46,410		127,455
Current asset investments	7	728,000		828,000
Cash at bank and in hand	8	830		436
		775,240		955,891
Creditors: amounts falling due within one year	9	(849,499)		(1,035,824)
Net current liabilities			(74,259)		(79,933)
Total assets less current liabilities			(65,353)		(68,060)

Net liabilities			(65,353)		(68,060)

Capital and reserves
Called up share capital	2	2
Profit and loss account	(65,355)	(68,062)
	(65,353)	(68,060)

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APLOMADO INVESTMENTS LTD

REGISTERED NUMBER: 12759838

BALANCE SHEET (CONTINUED)

AS AT 31 JULY 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

J Bussey

Director

Date: 29 July 2026

The notes on pages 3 to 7 form part of these financial statements.

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APLOMADO INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1.	General information

Aplomado Investments Ltd is a private company limited by shares. The Company is incorporated in England & Wales and its registered address is Aston House, Cornwall Avenue, London, United Kingdom, N3 1LF. The registered company number is 12759838.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

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APLOMADO INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

2.Accounting policies (continued)

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment

25%

on a reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

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APLOMADO INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

4.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	At 1 August 2024	28,134
	At 31 July 2025	28,134
	Depreciation
	At 1 August 2024	16,265
	Charge for the year on owned assets	2,967
	At 31 July 2025	19,232
	Net book value
	At 31 July 2025	8,902
	At 31 July 2024	11,869

5.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 August 2024	4
	At 31 July 2025	4

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APLOMADO INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Debtors

					2025	2024
					£	£


Other debtors	46,410	127,455

7.	Current asset investments
		2025	2024
		£	£

Shares in group undertakings	728,000	728,000
Unlisted investments	-	100,000
	728,000	828,000

8.	Cash and cash equivalents
		2025	2024
		£	£

	Cash at bank and in hand	830	436

9.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other creditors	847,099	1,029,824
Accruals and deferred income	2,400	6,000
	849,499	1,035,824

10.	Related party transactions
	Included in other debtors is £Nil (2024: £5,563) due from Aplomado Hospitality Ltd, its subsidary company. Included in other debtors is £46,409 (2024: £46,410) due from Aplomado Trading Ltd, its subsidary company. These amount are unsecured, interest free and repayable on demand.

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APLOMADO INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

11.	Controlling party

The controlling party is the director by virtual of his shareholding.

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