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REGISTERED NUMBER: 11499671 (England and Wales)

MONTALBANO GROUP LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

MONTALBANO GROUP LIMITED (REGISTERED NUMBER: 11499671)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

| Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |  | to |  | 5

MONTALBANO GROUP LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTOR: | S Sciacca

| REGISTERED OFFICE: | 9 Acorn Road

| Tenterden

| Kent

| TN30 7FA

| REGISTERED NUMBER: | 11499671 (England and Wales)

| ACCOUNTANTS: | Gibbons Mannington & Phipps LLP

| Chartered Accountants

| 82 High Street

| Tenterden

| Kent

| TN30 6JG

MONTALBANO GROUP LIMITED (REGISTERED NUMBER: 11499671)

BALANCE SHEET

30 APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 182,578 |  | 192,199 |  |

Investments | 5 | 500 |  | 400 |  |

183,078 |  | 192,599 |  |

CURRENT ASSETS

Debtors | 6 | 71,280 |  | 134,025 |  |

CREDITORS

Amounts falling due within one year | 7 | 149,441 |  | 249,156 |  |

NET CURRENT LIABILITIES | (78,161 | ) | (115,131 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 104,917 |  | 77,468 |  |

PROVISIONS FOR LIABILITIES | 45,343 |  | 47,681 |  |

NET ASSETS | 59,574 |  | 29,787 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 300 |  | 300 |  |

Retained earnings | 59,274 |  | 29,487 |  |

SHAREHOLDERS' FUNDS | 59,574 |  | 29,787 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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 20 January 2026 and were signed by:

S Sciacca - Director

MONTALBANO GROUP LIMITED (REGISTERED NUMBER: 11499671)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| Montalbano Group Limited 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.

| Preparation of consolidated financial statements

| The financial statements contain information about Montalbano Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| 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 | - | 10% on cost

| Fixtures and fittings | - | 10% on cost

| Computer equipment | - | 25% on reducing balance and 20% on reducing balance

| 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.

| Investments

| Investments in subsidiary undertakings are recognised at cost less amounts written down to fair value.

MONTALBANO GROUP LIMITED (REGISTERED NUMBER: 11499671)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 May 2024 | 155,932 |  | 119,390 |  | 9,306 |  | 284,628 |  |

| Additions | 11,337 |  | 9,062 |  | 881 |  | 21,280 |  |

| At 30 April 2025 | 167,269 |  | 128,452 |  | 10,187 |  | 305,908 |  |

| DEPRECIATION

| At 1 May 2024 | 47,065 |  | 41,566 |  | 3,798 |  | 92,429 |  |

| Charge for year | 16,727 |  | 12,845 |  | 1,329 |  | 30,901 |  |

| At 30 April 2025 | 63,792 |  | 54,411 |  | 5,127 |  | 123,330 |  |

| NET BOOK VALUE

| At 30 April 2025 | 103,477 |  | 74,041 |  | 5,060 |  | 182,578 |  |

| At 30 April 2024 | 108,867 |  | 77,824 |  | 5,508 |  | 192,199 |  |

5. | FIXED ASSET INVESTMENTS

| Unlisted

| investmen

£ |

| COST

| At 1 May 2024 | 400 |  |

| Additions | 100 |  |

| At 30 April 2025 | 500 |  |

| NET BOOK VALUE

| At 30 April 2025 | 500 |  |

| At 30 April 2024 | 400 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 71,280 |  | 134,025 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 130 |  | 72 |  |

| Taxation and social security | 2,073 |  | 33,762 |  |

| Other creditors | 147,238 |  | 215,322 |  |

149,441 |  | 249,156 |  |

MONTALBANO GROUP LIMITED (REGISTERED NUMBER: 11499671)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 300 | Ordinary | £1 | 300 |  | 300 |  |

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

2025 | 2024 |

£ | £ |

| S Sciacca

| Balance outstanding at start of year | 100,036 |  | (1,240 | ) |

| Amounts advanced | 7,482 |  | 313,704 |  |

| Amounts repaid | (70,000 | ) | (212,428 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 37,518 |  | 100,036 |  |

| The loan to the director is interest free and fully repayable.

10. | RELATED PARTY DISCLOSURES

| Montalbano Group Limited is the ultimate parent company in a group.

| Bottega Montalbano Limited is a subsidiary and at the year end the company owed Bottega Montalbano Limited £66,800 (2024: £76,427).This is interest free as are all the intercompany loans.

| Ciclopi Limited is a subsidiary and at the year end the company owed Ciclopi Limited £78,869 (2024: £137,265).This is interest free as are all the intercompany loans.

| Bottega Montalbano Faversham Limited is a subsidiary and at the year end the company owed Bottega Montalbano Faversham Limited £100 (2024: £0).This is interest free as are all the intercompany loans.

| All of these balances are included in other creditors.

| The company has claimed exemption from disclosing detailed related party transactions as all the

| above companies are all wholly owned subsidiaries in the group.