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Altitude Management Ltd

Registered Number
08524958
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

Altitude Management Ltd
Company Information
for the year from 1 June 2024 to 31 May 2025

Director | Abigail Ruth Harris

Company Secretary | Jonathan Ian Wood

Registered Address | The Studios, Appletree Cottage
| Mitchell
| Newquay
| TR8 5AX

Registered Number | 08524958 (England and Wales)

Altitude Management Ltd
Balance Sheet as at
31 May 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 100 |  |  |  | 120
Tangible assets | 4 |  |  | 155,718 |  |  |  | 142,972
|  |  |  | 155,818 |  |  |  | 143,092
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 3,122 |  |  |  | 5,287 |  |
Cash at bank and on hand |  | 190,157 |  |  |  | 143,674 |  |
|  | 193,279 |  |  |  | 148,961 |  |
Creditors amounts falling due within one year | 6 | (34,121) |  |  |  | (42,489) |  |
Net current assets (liabilities) |  |  |  | 159,158 |  |  |  | 106,472
Total assets less current liabilities |  |  |  | 314,976 |  |  |  | 249,564
Net assets |  |  |  | 314,976 |  |  |  | 249,564
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 314,975 |  |  |  | 249,563
Shareholders' funds |  |  |  | 314,976 |  |  |  | 249,564

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 5 November 2025, and are signed on its behalf by:
Abigail Ruth Harris Director Registered Company No. 08524958

Altitude Management Ltd
Notes to the Financial Statements
for the year ended 31 May 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| Altitude Management Ltd is a private company limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined benefit pension plan
--- | ---
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax
--- | ---
| Deferred tax is recognised in the respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Intangible assets
--- | ---
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Patents and licences are being amortised evenly over their estimated useful life of ten years.

| Tangible fixed assets and depreciation
--- | ---
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

|  | Straight line (years)
| Land and buildings | 50
| Plant and machinery | 5
| Fixtures and fittings | 5
| Vehicles | 5
| Office Equipment | 5

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 June 24 | 200 |  | 200
| At 31 May 25 | 200 |  | 200
| Amortisation and impairment
| At 01 June 24 | 80 |  | 80
| Charge for year | 20 |  | 20
| At 31 May 25 | 100 |  | 100
| Net book value
| At 31 May 25 | 100 |  | 100
| At 31 May 24 | 120 |  | 120

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 June 24 | 156,588 |  | 4,307 |  | 160,895
| Additions | 10,415 |  | 2,607 |  | 13,022
| At 31 May 25 | 167,003 |  | 6,914 |  | 173,917
| Depreciation and impairment
| At 01 June 24 | 13,816 |  | 4,107 |  | 17,923
| Charge for year | - |  | 276 |  | 276
| At 31 May 25 | 13,816 |  | 4,383 |  | 18,199
| Net book value
| At 31 May 25 | 153,187 |  | 2,531 |  | 155,718
| At 31 May 24 | 142,772 |  | 200 |  | 142,972

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 3,122 |  | 5,287
| Total | 3,122 |  | 5,287

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 363 |  | -
| Taxation and social security | 29,889 |  | 40,506
| Other creditors | 2,537 |  | -
| Accrued liabilities and deferred income | 1,332 |  | 1,983
| Total | 34,121 |  | 42,489

7. | Directors advances, credits and guarantees
--- | ---
| As at 31 May 2025 there was a balance owed from the company to the director of £1,764 (2024: £494).