In Alto Web Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC798451

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,911		863

			1,911		863
CURRENT ASSETS
Debtors	5	177		531
Cash at bank and in hand		125,977		30,612

		126,154		31,143
Creditors: Amounts Falling Due Within One Year	6	(72,048 )		(6,049 )

NET CURRENT ASSETS (LIABILITIES)			54,106		25,094

TOTAL ASSETS LESS CURRENT LIABILITIES			56,017		25,957

Creditors: Amounts Falling Due After More Than One Year	7		(889 )		(108 )

NET ASSETS			55,128		25,849

CAPITAL AND RESERVES
Called up share capital	8		100		100
Share premium account			100		100
Profit and Loss Account			54,928		25,649

SHAREHOLDERS' FUNDS			55,128		25,849

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In Alto Web Ltd

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Andrea Lo Giudice Director	Ms Elisa Zerah Director
30/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

In Alto Web Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC798451 . The registered office is 101 Carrick Knowe Rd, Edinburgh, EH12 7BP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	50% Straight Line
Computer Equipment	25% Reducing Balance

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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In Alto Web Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 March 2025	591	658	1,249
Additions	1,046	623	1,669

As at 28 February 2026	1,637	1,281	2,918

Depreciation
As at 1 March 2025	221	165	386
Provided during the period	412	209	621

As at 28 February 2026	633	374	1,007

Net Book Value
As at 28 February 2026	1,004	907	1,911

As at 1 March 2025	370	493	863

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	177	-
Due after more than one year
Other debtors	-	531

	177	531

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	1
Other creditors	64,800	-
Taxation and social security	7,248	6,048

	72,048	6,049

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Other creditors	889	108

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In Alto Web Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

9. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	1,000	1,000

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