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REGISTERED NUMBER: 13470312 (England and Wales)

Unaudited Cessation Financial Statements

for the Period 1 July 2025 to 13 January 2026

for

Altum Global Ltd

Altum Global Ltd (Registered number: 13470312)

Contents of the Financial Statements

for the Period 1 July 2025 to 13 January 2026

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Altum Global Ltd

Company Information

for the Period 1 July 2025 to 13 January 2026

| DIRECTOR: | Mr A Chhikara

| REGISTERED OFFICE: | 130a Darkes Lane

| Potters Bar

| Hertfordshire

| EN6 1AF

| REGISTERED NUMBER: | 13470312 (England and Wales)

| ACCOUNTANTS: | M Georghiades & Associates

| Chartered Certified Accountants

| 130A Darkes Lane

| Potters Bar

| Hertfordshire

| EN6 1AF

Altum Global Ltd (Registered number: 13470312)

Abridged Balance Sheet

13 January 2026

| 13.1.26 |  | 30.6.25

£ | £ |

CURRENT ASSETS

Debtors | 181 |  | 85 |  |

Cash at bank | - |  | 96 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 181 |  | 181 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 81 |  | 81 |  |

SHAREHOLDERS' FUNDS | 181 |  | 181 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 13 January 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 13 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 13 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 June 2026 and were signed by:

Mr A Chhikara - Director

Altum Global Ltd (Registered number: 13470312)

Notes to the Financial Statements

for the Period 1 July 2025 to 13 January 2026

1. | STATUTORY INFORMATION

| Altum Global Ltd it is a private, 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.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| The company has ceased trading on the 30th June 2025 and at the same date the directors have filed an application to dissolve the company from the Register of the Companies House.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with the company.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Transfer pricing arrangement exists for the Company, wherein the Company render services to the Holding Company.

| These costs are charged to the Holding Company at cost plus markup.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Taxation

| Taxation for the period 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 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 financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Altum Global Ltd (Registered number: 13470312)

Notes to the Financial Statements - continued

for the Period 1 July 2025 to 13 January 2026

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Basic financial assets

| Basic financial assets, which include debtors and cash in hand and cash at bank balances,are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Basic financial liabilities,including creditors, bank loans,loans from fellow group companies and preference share that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where debt instrument is measured at the present value of the future payments discounted at a market rate of interest.Financial liabilities

| classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligation to pay for goods or services that have been acquired in the ordinary course of business from suppliers.Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Cash and cash equivalents

| Cash at bank and in hand are basic financial assets and include cash in hand, deposit held at call with banks, short-term liquid investments with original maturities of three months or less, and bank overdrafts are shown within borrowings in current liabilities.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 (2025 - 1 ) .