River Plate Investments Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11867772

		31 January 2026		31 January 2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		1,401,445		1,126,850

			1,401,445		1,126,850
CURRENT ASSETS
Debtors	5	1,557,848		33,850
Cash at bank and in hand		3,094		302,522

		1,560,942		336,372
Creditors: Amounts Falling Due Within One Year	6	(178,673 )		(2,222 )

NET CURRENT ASSETS (LIABILITIES)			1,382,269		334,150

TOTAL ASSETS LESS CURRENT LIABILITIES			2,783,714		1,461,000

Creditors: Amounts Falling Due After More Than One Year	7		(2,546,466 )		(1,360,672 )

NET ASSETS			237,248		100,328

CAPITAL AND RESERVES
Called up share capital	8		8		8
Profit and Loss Account			237,240		100,320

SHAREHOLDERS' FUNDS			237,248		100,328

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River Plate Investments Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr. Santiago Baraibar Ribero

Director

30/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

River Plate Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11867772 . The registered office is 7 Bell Yard, London, WC2A 2JR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.3. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Investments

	Listed	Unlisted	Total
	£	£	£
Cost or Valuation
As at 1 February 2025	843,085	216,081	1,059,166
Additions	274,595	-	274,595

As at 31 January 2026	1,117,680	216,081	1,333,761

Provision
As at 1 February 2025	(24,653 )	(43,031 )	(67,684 )

As at 31 January 2026	(24,653 )	(43,031 )	(67,684 )

...CONTINUED

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River Plate Investments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026	1,142,333	259,112	1,401,445

As at 1 February 2025	867,738	259,112	1,126,850

5. Debtors

	31 January 2026	31 January 2025
	£	£
Due within one year
Other debtors	165,675	-
Other debtors (1)	80,363	-
Directors' loan accounts	1,277,960	-

	1,523,998	-
Due after more than one year
Other debtors	33,850	33,850

	1,557,848	33,850

6. Creditors: Amounts Falling Due Within One Year

	31 January 2026	31 January 2025
	£	£
Corporation tax	178,673	2,222

7. Creditors: Amounts Falling Due After More Than One Year

	31 January 2026	31 January 2025
	£	£
Other creditors	2,546,466	1,360,672

8. Share Capital

	31 January 2026	31 January 2025
	£	£
Allotted, Called up and fully paid	8	8

9. Directors Advances, Credits and Guarantees

During the year, the company advanced funds to its two directors, who are also shareholders, under a joint directors' loan agreement..

At 31 January 2026, the total amount due from the directors was £1,277,960 (2025: £nil), comprising:

Description	2026	2025
	£	£
Principal outstanding	£1,237,226	0
Accrued interest	£40,734	0

Total amount due from directors	£1,277,960	0

...CONTINUED

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River Plate Investments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

9. Directors Advances, Credits and Guarantees - continued

Interest is charged at HMRC's official rate of interest in accordance with the loan agreement. The loan is unsecured, has no fixed repayment date and may be repaid in whole or in part at any time without penalty.

10. Related Party Transactions

Included within other debtors is an amount of £33,850 (2025: £33,850) due from a company under common control. The loan is interest-free, unsecured and has no fixed repayment terms.

Included within other creditors is an aggregate amount of £2,546,466 (2025: £1,360,672) due to three companies under common control. These loans are interest-free, unsecured and have no fixed repayment terms

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