LATO GROUP LIMITED

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

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.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Moore Kingston Smith LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The Directors have assessed the going concern status of the Group and Company and considers that the Group and Company have sufficient liquid resources and ongoing contracts for the provision of investment management services and that the Group and Company will have adequate resources to meet its liabilities as they fall due for the period of at least 12 months from the date of signing of this report. In addition, the Directors of the Group and Company are committed to providing any necessary capital to continue to support the Group and Company in meeting their liabilities, and as such the Directors believes it is appropriate to prepare the financial statements on a going concern basis.”

Group structure

1. LATO GROUP LIMITED · parent
   1. Bayforest Capital Ltd 0.01% · London
   2. Bayforest Technologies Ltd 78% · London
   3. Bayforest Technologies Europe S.A. 78% · Athens

Significant events

• “The ongoing events in Israel and the subsequent international sanctions imposed on Israeli and Gazan businesses and individuals as well as the ongoing events in Ukraine and the subsequent international sanctions imposed on Russian and Belarussian businesses and individuals could have a wide-ranging impact on the global economy.”

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

Filings

3

last 12 months

Capital events

0

last 24 months

Officers appointed

1

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.

• Turnover

  -1.6%

  £8,975,578 → £8,832,222

• Cash

  -34.6%

  £11,143,466 → £7,285,768

• Net assets

  +25.5%

  £10,204,095 → £12,805,402

• Employees

  +31.3%

  16 → 21

• Operating profit

  -37.3%

  £5,372,753 → £3,368,115

• Profit before tax

  -40.1%

  £5,817,721 → £3,483,512

• Wages

  +56.6%

  £1,644,516 → £2,575,515

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