Silverfin false false 30/06/2025 01/07/2024 30/06/2025 Mark David Angela 02/06/2017 Victoria Jane Angela 02/06/2017 23 March 2026 The principal activity of the Company during the financial year was that of an investment holding company. 10799761 2025-06-30 10799761 bus:Director1 2025-06-30 10799761 bus:Director2 2025-06-30 10799761 2024-06-30 10799761 core:CurrentFinancialInstruments 2025-06-30 10799761 core:CurrentFinancialInstruments 2024-06-30 10799761 core:Non-currentFinancialInstruments 2025-06-30 10799761 core:Non-currentFinancialInstruments 2024-06-30 10799761 core:ShareCapital 2025-06-30 10799761 core:ShareCapital 2024-06-30 10799761 core:RetainedEarningsAccumulatedLosses 2025-06-30 10799761 core:RetainedEarningsAccumulatedLosses 2024-06-30 10799761 core:CostValuation 2024-06-30 10799761 core:AdditionsToInvestments 2025-06-30 10799761 core:CostValuation 2025-06-30 10799761 bus:OrdinaryShareClass1 2025-06-30 10799761 2024-07-01 2025-06-30 10799761 bus:FilletedAccounts 2024-07-01 2025-06-30 10799761 bus:SmallEntities 2024-07-01 2025-06-30 10799761 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 10799761 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 10799761 bus:Director1 2024-07-01 2025-06-30 10799761 bus:Director2 2024-07-01 2025-06-30 10799761 2023-07-01 2024-06-30 10799761 core:CurrentFinancialInstruments 2024-07-01 2025-06-30 10799761 bus:OrdinaryShareClass1 2024-07-01 2025-06-30 10799761 bus:OrdinaryShareClass1 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 10799761 (England and Wales)

# ALTA VIA CONSULTING LIMITED

### Unaudited Financial Statements
For the financial year ended 30 June 2025
Pages for filing with the registrar

ALTA VIA CONSULTING LIMITED

## Unaudited Financial Statements

For the financial year ended 30 June 2025

Contents

ALTA VIA CONSULTING LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 30 June 2025
ALTA VIA CONSULTING LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 30 June 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 945,790 |  | 825,761
|  | 945,790 |  | 825,761
Current assets |  |  |  |
Debtors |  |  |  |
- due within one year | 4 | 42,149 |  | 33,504
- due after more than one year | 4 | 65,768 |  | 57,867
Cash at bank and in hand |  | 449 |  | 374
|  | 108,366 |  | 91,745
Creditors: amounts falling due within one year | 5 | ( 1,036,833) |  | ( 908,950)
Net current liabilities |  | (928,467) |  | (817,205)
Total assets less current liabilities |  | 17,323 |  | 8,556
Net assets |  | 17,323 |  | 8,556
Capital and reserves |  |  |  |
Called-up share capital | 6 | 100 |  | 100
Profit and loss account |  | 17,223 |  | 8,456
Total shareholders' funds |  | 17,323 |  | 8,556

For the financial year ending 30 June 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Alta Via Consulting Limited (registered number: 10799761) were approved and authorised for issue by the Board of Directors on 23 March 2026. They were signed on its behalf by:

Victoria Jane Angela Director |

ALTA VIA CONSULTING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025
ALTA VIA CONSULTING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Alta Via Consulting Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Cockerells Hall, Buxhall, Stowmarket, IP14 3DR, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors note that the business has net current liabilities of £928,467. The Company is supported through loans from the directors. The directors have confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the directors will continue to support the Company. Given the current position, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Fixed asset investments

| 2025 |  | 2024
| £ |  | £
Other investments and loans | 945,790 |  | 825,761

| Other investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 July 2024 | 825,761 |  | 825,761
Additions | 120,029 |  | 120,029
At 30 June 2025 | 945,790 |  | 945,790
Carrying value at 30 June 2025 | 945,790 |  | 945,790
Carrying value at 30 June 2024 | 825,761 |  | 825,761

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Debtors: amounts falling due within one year |  |  |
Other debtors | 42,149 |  | 33,504
Debtors: amounts falling due after more than one year |  |  |
Other debtors | 65,768 |  | 57,867

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Amounts owed to directors | 1,032,513 |  | 905,589
Accruals | 4,320 |  | 3,361
| 1,036,833 |  | 908,950

There are no amounts included above in respect of which any security has been given by the small entity.

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 7. Related party transactions

Transactions with the entity's directors

| 2025 |  | 2024
| £ |  | £
Amount owed to the directors | 1,032,513 |  | 905,589

The loans are interest free with no fixed date of repayment.