BLACKROCK LATIN AMERICAN INVESTMENT TRUST PLC
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Cash
£523K
USD 699,000
+9.6% highest in 3 filed years
Net assets
£128M
USD 170,496,000
+47% vs 2024
Employees
—
Average over period
Profit before tax
£47M
USD 62,720,000
+196.6% highest in 3 filed years
Net assets
3-year trend · vs Financials median
Accounts
3-year trend · Δ = latest vs prior filed period · latest reflected 2025-12-31
| Metric | Trend | 2023-12-31 | 2024-12-31 | 2025-12-31 | Δ vs prior |
|---|---|---|---|---|---|
| Turnover | £8,207,816 | £6,453,810 | — | — | |
| Operating profit | -£777,062 | -£48,312,622 | £47,057,943 | +197.4% | |
| Profit before tax | £7,346,160 | -£48,618,057 | £46,953,137 | +196.6% | |
| Net profit | £6,712,831 | -£49,079,952 | £46,175,326 | +194.1% | |
| Cash | £205,121 | £477,616 | £523,282 | +9.6% | |
| Total assets less current liabilities | £142,044,468 | £86,828,867 | £127,653,840 | +47% | |
| Net assets | £142,026,501 | £86,810,900 | £127,635,874 | +47% | |
| Equity | £142,026,501 | £86,810,900 | £127,635,874 | +47% | |
| Average employees | — | — | — | — | |
| Wages | — | — | — | — | |
| Directors' remuneration | — | — | — | — |
Figures converted to GBP from USD at 0.749 per USD (Frankfurter spot rate) — hover any figure for the original. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2023-12-31 | 2024-12-31 | 2025-12-31 |
|---|---|---|---|---|
| Operating margin | -9.5% | — | — | |
| Net margin | 81.8% | — | — | |
| Return on capital employed | -0.5% | -55.6% | 36.9% | |
| Gearing (liabilities / total assets) | 1.8% | 6.1% | 10.3% | |
| Current ratio | 0.68x | 0.29x | 0.19x | |
| Interest cover | -11.80x | — | — |
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. Margin ratios are hidden where reported turnover is too small relative to profit to yield a meaningful figure — typical of holding companies whose income is mostly subsidiary dividends rather than trading revenue. Sector-distribution context coming next.
Name history
Renamed 4 times since incorporation
- BLACKROCK LATIN AMERICAN INVESTMENT TRUST PLC 2008-04-25 → present
- MERRILL LYNCH LATIN AMERICAN INVESTMENT TRUST PLC 2006-05-09 → 2008-04-25
- F&C LATIN AMERICAN INVESTMENT TRUST PLC 1998-08-28 → 2006-05-09
- LATIN AMERICAN INVESTMENT TRUST PLC 1990-06-01 → 1998-08-28
- BONDMERGE PUBLIC LIMITED COMPANY 1990-03-12 → 1990-06-01
Audit & accounting basis
- Accounting basis
- FRS 102
- Reporting scope
- Standalone (parent only)
- Auditor
- Ernst & Young LLP
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“We have concluded that the use of the going concern basis of accounting is appropriate. The Directors’ statement on going concern provides an explanation of the period over which they have concluded that the Company will continue in operational existence, and material uncertainties related to going concern have been addressed. We did not identify any material uncertainties related to going concern.”
Significant events
- “On 5 January 2026 the Company will make a tender offer to shareholders for 24.99% of the issued share capital... at a price reflecting the latest cum-income Net Asset Value (NAV).”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
4 active · 15 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 |
| MEISTER-MELKA, Laurie | Director | 2020-02-01 | May 1960 | American |
| WEBBER, Nigel John | Director | 2017-04-01 | Feb 1953 | British |
Show 15 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 |
| DOBSON, Carolan | Director | 2016-01-01 | 2026-05-29 |
| 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
Filing timeline
Last 20 of 303 total filings
Material constitutional events — rename, articles re-file, resolution
- 2026-06-20 RESOLUTIONS Resolution
- 2026-06-20 RESOLUTIONS Resolution
- 2025-05-29 RESOLUTIONS Resolution
- 2024-06-06 RESOLUTIONS Resolution
- 2023-06-13 RESOLUTIONS Resolution
- 2022-05-31 RESOLUTIONS Resolution
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-06-29 | AA | accounts | Accounts with accounts type full | |
| 2026-06-20 | RESOLUTIONS | resolution | Resolution | |
| 2026-06-20 | RESOLUTIONS | resolution | Resolution | |
| 2026-06-09 | TM01 | officers | Termination director company with name termination date | |
| 2026-03-02 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 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 | |
| 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 | |
| 2024-02-28 | CH01 | officers | Change person director company with change date | |
| 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 | |
| 2023-03-01 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 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 |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 5
- Capital events
- 0
- Officers appointed
- 0
- Officers resigned
- 1
last 12 months
last 24 months
last 12 months
last 12 months
Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.