La Manzanilla (UK) Limited

Unaudited Financial Statements for the Year Ended 31 October 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

G P J W Wolfmeier

REGISTERED OFFICE:

48 - 52 Penny Lane

Mossley Hill

Liverpool

Merseyside

L18 1DG

REGISTERED NUMBER:

04529068

FIXED ASSETS

Investments

4

6,138,238

6,138,238

CURRENT ASSETS

Cash at bank

601

601

CREDITORS

Amounts falling due within one year

5

8,927,324

8,927,324

NET CURRENT LIABILITIES

(8,926,723

)

(8,926,723

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,788,485

)

(2,788,485

)

CAPITAL AND RESERVES

Called up share capital

188,000

188,000

Share premium

817,433

817,433

Retained earnings

(3,793,918

)

(3,793,918

)

(2,788,485

)

(2,788,485

)

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 June 2026 and were signed by:

G P J W Wolfmeier - Director

1.	STATUTORY INFORMATION

La Manzanilla (UK) Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Investment

in group

undertakings

€

COST

At 1 November 2024

and 31 October 2025

6,138,238

NET BOOK VALUE

At 31 October 2025

6,138,238

At 31 October 2024

6,138,238

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

€

€

Amounts owed to group undertakings

8,927,324

8,927,324