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Next accounts due

2026-06-30 (in 1mo)

Last filed for 2024-12-31

Confirmation statement due

2027-02-28 (in 9mo)

Last made up 2026-02-14

Watchouts

None on the register

Cash

£473K

+132.8% vs 2023

Net assets

£86M

-38.9% vs 2023

Employees

Average over period

Profit before tax

£5M

-24.4% vs 2023

Name history

Renamed 4 times since incorporation

  1. BLACKROCK LATIN AMERICAN INVESTMENT TRUST PLC 2008-04-25 → present
  2. MERRILL LYNCH LATIN AMERICAN INVESTMENT TRUST PLC 2006-05-09 → 2008-04-25
  3. F&C LATIN AMERICAN INVESTMENT TRUST PLC 1998-08-28 → 2006-05-09
  4. LATIN AMERICAN INVESTMENT TRUST PLC 1990-06-01 → 1998-08-28
  5. BONDMERGE PUBLIC LIMITED COMPANY 1990-03-12 → 1990-06-01

Accounts

2-year trend · latest reflected 2024-12-31

Metric Trend 2023-12-312024-12-31
Turnover £8,127,502£6,390,660
Operating profit -£769,459-£767,976
Profit before tax £7,274,277£5,499,629
Net profit £6,647,146£5,107,487
Cash £203,113£472,943
Total assets less current liabilities £140,654,559£85,979,244
Net assets £140,636,768£85,961,453
Equity £140,636,768£85,961,453
Average employees
Wages

Values shown as filed in the company's annual accounts. indicates the figure wasn't present under that line item in that period. About these numbers

Ratios

Computed from the line items above — sparklines read oldest → newest

Ratio Trend 2023-12-312024-12-31
Operating margin -9.5%-12.0%
Net margin 81.8%79.9%
Return on capital employed -0.5%-0.9%
Gearing (liabilities / total assets) 1.8%6.1%
Current ratio 0.68x0.26x
Interest cover -11.80x-172.66x

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Audit & accounting basis

Reporting scope
Standalone (parent only)
Auditor
Ernst & Young LLP
Audit opinion
Unqualified (clean)
Going concern
Affirmed

“In auditing the financial statements, we have concluded that the Directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Our evaluation of the Directors' assessment of the Company's ability to continue to adopt the going concern basis of accounting included...”

Significant events

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

People

5 active · 14 resigned

Name Role Appointed Born Nationality
BLACKROCK INVESTMENT MANAGEMENT (UK) LIMITED Corporate Secretary 2006-09-29
CLELAND, Craig Mccowan Director 2019-01-01 Nov 1963 British
DOBSON, Carolan Director 2016-01-01 Dec 1954 British
MEISTER-MELKA, Laurie Director 2020-02-01 May 1960 American
WEBBER, Nigel John Director 2017-04-01 Feb 1953 British
Show 14 resigned officers
Name Role Appointed Resigned
F&C EMERGING MARKETS LIMITED Corporate Secretary 2006-03-31
MERRILL LYNCH INVESTMENT MANAGERS GROUP SERVICESLIMITED Corporate Secretary 2006-03-31 2006-09-29
BURNELL, Peter Charles Desborough Director 2017-03-02
DA NOBREGA, Mailson Ferreira Director 2010-05-11
DOCTOR, Mahrukh, Dr Director 2009-11-17 2023-03-31
HART, Michael John Director 1998-03-23
JAMES, Kenneth Cynlais Morgan, Sir Director 1996-05-02
MONTEIRO DE CASTRO, Antonio Director 2007-11-12 2019-03-31
O'CONOR, Desmond Roderic Director 1998-06-05 2014-04-30
PACKARD, Fred Arthur Rank Director 2007-12-31
ST ALDWYN, Michael Henry Hicks Beach Director 1996-05-02 2017-03-02
TWISTON DAVIES, Audley William Director 1997-06-19
WHITEHEAD, Laurence Andrew Director 2003-12-03 2019-12-31
ZAGOREOS, Alexander Eleftherios Director 2004-05-05

Ownership

Persons with significant control

No persons with significant control on record.

Filing timeline

Last 20 of 299 total filings

Material constitutional events — rename, articles re-file, resolution

  • 2025-05-29 RESOLUTIONS Resolution
  • 2024-06-06 RESOLUTIONS Resolution
  • 2023-06-13 RESOLUTIONS Resolution
  • 2022-05-31 RESOLUTIONS Resolution
  • 2022-05-30 RESOLUTIONS Resolution
Date Type Category Description
2026-03-02 CS01 confirmation-statement Confirmation statement with no updates PDF
2025-06-16 AA accounts Accounts with accounts type full
2025-05-29 RESOLUTIONS resolution Resolution
2025-02-26 CS01 confirmation-statement Confirmation statement with no updates PDF
2024-06-06 RESOLUTIONS resolution Resolution
2024-05-30 AA accounts Accounts with accounts type full
2024-02-28 CS01 confirmation-statement Confirmation statement with no updates PDF
2024-02-28 CH01 officers Change person director company with change date PDF
2023-06-23 AA accounts Accounts with accounts type full
2023-06-13 RESOLUTIONS resolution Resolution
2023-04-12 TM01 officers Termination director company with name termination date PDF
2023-03-01 CS01 confirmation-statement Confirmation statement with no updates PDF
2022-10-28 SH06 capital Capital cancellation shares
2022-10-18 SH03 capital Capital return purchase own shares
2022-06-10 AA accounts Accounts with accounts type full
2022-05-31 RESOLUTIONS resolution Resolution
2022-05-30 RESOLUTIONS resolution Resolution
2022-03-02 CH01 officers Change person director company with change date PDF
2022-03-02 CS01 confirmation-statement Confirmation statement with no updates PDF
2021-06-22 AA accounts Accounts with accounts type full

Public-record activity

Raw counts from Companies House — last 12–24 months

Filings
3

last 12 months

Capital events
0

last 24 months

Officers appointed
0

last 12 months

Officers resigned
0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

Year-on-year

FY2023 → FY2024 · period ending 2024-12-31 vs 2023-12-31

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Official Companies House page