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REGISTERED NUMBER: 12710284 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

IRON MOUNTAIN INVESTMENTS LTD

IRON MOUNTAIN INVESTMENTS LTD (REGISTERED NUMBER: 12710284)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Accountants' Report | 8 |

IRON MOUNTAIN INVESTMENTS LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTOR: | H Bentley

| SECRETARY: | F Bentley

| REGISTERED OFFICE: | 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

| REGISTERED NUMBER: | 12710284 (England and Wales)

| ACCOUNTANTS: | MGR Paris Limited

| Chartered Accountants

| 55 Loundoun Road

| St John's Wood

| London

| NW8 0DL

IRON MOUNTAIN INVESTMENTS LTD (REGISTERED NUMBER: 12710284)

BALANCE SHEET

31 JULY 2025

| 31.7.25 |  | 31.7.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 400 |  | 533 |  |

Investment property | 5 | 363,083 |  | 363,083 |  |

363,483 |  | 363,616 |  |

CURRENT ASSETS

Stocks | 229,944 |  | - |  |

Debtors | 6 | - |  | 14,260 |  |

Cash at bank and in hand | 5,074 |  | 17,984 |  |

235,018 |  | 32,244 |  |

CREDITORS

Amounts falling due within one year | 7 | (569,228 | ) | (364,956 | ) |

NET CURRENT LIABILITIES | (334,210 | ) | (332,712 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 29,273 |  | 30,904 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 120 |  | 120 |  |

Retained earnings | 9 | 29,153 |  | 30,784 |  |

SHAREHOLDERS' FUNDS | 29,273 |  | 30,904 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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.

IRON MOUNTAIN INVESTMENTS LTD (REGISTERED NUMBER: 12710284)

BALANCE SHEET - continued

31 JULY 2025

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

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 19 January 2026 and were signed by:

H Bentley - Director

IRON MOUNTAIN INVESTMENTS LTD (REGISTERED NUMBER: 12710284)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| Iron Mountain Investments 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| All monetary amounts are rounded to the nearest pound.

| Turnover

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

| Tangible fixed assets

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

| Plant and machinery | - | 25% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

| Stock reflects the investment in a joint venture where the JV partners hold the properties, and the company has invested in the development of them. The stock value reflects the cost of the developments to date and is stated at the lower of cost to date and costs to complete and sell. Cost comprises of direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

| 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 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 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

IRON MOUNTAIN INVESTMENTS LTD (REGISTERED NUMBER: 12710284)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

2. | ACCOUNTING POLICIES - continued

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Cash and cash equivalent

| Cash and cash equivalent include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less.

| Financial instruments

| The company has elected to apply the provisions of Section 11 ' Basic Financial Instruments' and ' Section 12 ' Other Financial Instruments Issues' of FRS 102 to all its financial instruments.

| Financial instruments are recognised in the company's Statement of Financial Position when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset , with the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction and where material are subsequently measured at amortised cost using the effective interest method, less any impairment.

| Basic financial liabilities

| Basic financial liabilities, including trade and other payables and loans from company undertakings that are classified as debt are initially measured at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at the market rate of interest .

| Trade creditors are obligations to pay for goods or services that have been acquired that have been acquired in the ordinary course of business from suppliers. Accounts payables are classified as current liabilities if a payment is due within one year or less. If not, they are present as non current liabilities. Short term creditors are initially recognised at transaction price and where material are subsequently measured at amortised cost using the effective interest method.

| Derecognition of financial liabilities

| Financial liabilities are derecognised when, and only when, the company's obligations are discharged, cancelled, or they expire.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

IRON MOUNTAIN INVESTMENTS LTD (REGISTERED NUMBER: 12710284)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 948 |  |

| DEPRECIATION

| At 1 August 2024 | 415 |  |

| Charge for year | 133 |  |

| At 31 July 2025 | 548 |  |

| NET BOOK VALUE

| At 31 July 2025 | 400 |  |

| At 31 July 2024 | 533 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 August 2024

| and 31 July 2025 | 363,083 |  |

| NET BOOK VALUE

| At 31 July 2025 | 363,083 |  |

| At 31 July 2024 | 363,083 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Other debtors | - |  | 13,720 |  |

| Bentley Properties | - |  | 540 |  |

- |  | 14,260 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Taxation | - |  | 2,520 |  |

| Other creditors | 528,123 |  | 359,576 |  |

| Bentley Properties | 38,135 |  | - |  |

| Accruals and deferred income | 2,970 |  | 2,860 |  |

569,228 |  | 364,956 |  |

IRON MOUNTAIN INVESTMENTS LTD (REGISTERED NUMBER: 12710284)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.7.25 |  | 31.7.24

| value: | £ | £ |

| 120 | Ordinary | 1 | 120 |  | 120 |  |

9. | RESERVES

| Retained

| earnings

£ |

| At 1 August 2024 | 30,784 |  |

| Deficit for the year | (1,631 | ) |

| At 31 July 2025 | 29,153 |  |

ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

IRON MOUNTAIN INVESTMENTS LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Iron Mountain Investments Ltd for the year ended 31 July 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Iron Mountain Investments Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Iron Mountain Investments Ltd and state those matters that we have agreed to state to the director of Iron Mountain Investments Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Iron Mountain Investments Ltd and its director for our work or for this report.

It is your duty to ensure that Iron Mountain Investments Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Iron Mountain Investments Ltd. You consider that Iron Mountain Investments Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Iron Mountain Investments Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MGR Paris Limited

Chartered Accountants

55 Loundoun Road

St John's Wood

London

NW8 0DL

19 January 2026