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REGISTERED NUMBER: 09572119 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 May 2025

for

SIERRA VISTA CAPITAL LIMITED

SIERRA VISTA CAPITAL LIMITED (REGISTERED NUMBER: 09572119) |

Contents of the Financial Statements

for the year ended 30 May 2025

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| SIERRA VISTA CAPITAL LIMITED |

Company Information

for the year ended 30 May 2025

| DIRECTORS: | K Thomas

| J W Hagenaar

| REGISTERED OFFICE: | 11 Laura Place

| Bath

| BA2 4BL

| REGISTERED NUMBER: | 09572119 (England and Wales)

| ACCOUNTANTS: | Richardson Swift

| Chartered Accountants

| 11 Laura Place

| Bath

| BA2 4BL

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Sierra Vista Capital Limited

The following reproduces the text of the report prepared for the directors 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 Directors 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 Sierra Vista Capital Limited for the year ended 30 May 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 Board of Directors of Sierra Vista Capital Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Sierra Vista Capital Limited and state those matters that we have agreed to state to the Board of Directors of Sierra Vista Capital Limited, as a body, 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 Sierra Vista Capital Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Sierra Vista Capital Limited 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 Sierra Vista Capital Limited. You consider that Sierra Vista Capital Limited 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 Sierra Vista Capital Limited. 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.

Richardson Swift

Chartered Accountants

11 Laura Place

Bath

BA2 4BL

14 May 2026

SIERRA VISTA CAPITAL LIMITED (REGISTERED NUMBER: 09572119) |

Balance Sheet

30 May 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 23 |  |

Investment property | 5 | 440,000 |  | 475,000 |  |

440,000 |  | 475,023 |  |

CURRENT ASSETS

Cash at bank | 100 |  | 100 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,975 |  | 2,501 |  |

NET CURRENT LIABILITIES | (2,875 | ) | (2,401 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 437,125 |  | 472,622 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (278,005 | ) | (285,279 | ) |

PROVISIONS FOR LIABILITIES | 8 | (30,891 | ) | (37,545 | ) |

NET ASSETS | 128,229 |  | 149,798 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 128,129 |  | 149,698 |  |

SHAREHOLDERS' FUNDS | 128,229 |  | 149,798 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

SIERRA VISTA CAPITAL LIMITED (REGISTERED NUMBER: 09572119) |

Balance Sheet - continued

30 May 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 Board of Directors and authorised for issue on 14 May 2026 and were signed on its behalf by:

K Thomas - Director

SIERRA VISTA CAPITAL LIMITED (REGISTERED NUMBER: 09572119) |

Notes to the Financial Statements

for the year ended 30 May 2025

1. | STATUTORY INFORMATION

| Sierra Vista Capital 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.

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 as modified by the revaluation of certain assets.

| Critical accounting judgements and key sources of estimation uncertainty

| The directors believe the Investment Property valuation in the accounts reflects the true fair value.

| No other significant judgements or key assumptions have had to be made by the directors in preparing these financial statements.

| Tangible fixed assets

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

| Fixtures and fittings | - | 20% on cost

| Computer equipment | - | 33% on cost

| 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.

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, loans from banks and other third parties.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the income statement.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an assets carrying amount and the present value of estimated cash flows discounted at the assets original effective interest rate determined under the contract.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an assets carrying amount and the best estimate, which is an approximation, of the amount the company would receive for the asset if it were to be sold at the reporting date.

| Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an 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.

SIERRA VISTA CAPITAL LIMITED (REGISTERED NUMBER: 09572119) |

Notes to the Financial Statements - continued

for the year ended 30 May 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Leasing commitments

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

| Turnover

| Rental income is recognised in the period to which it relates.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 31 May 2024

| and 30 May 2025 | 4,777 |  | 2,410 |  | 7,187 |  |

| DEPRECIATION

| At 31 May 2024 | 4,777 |  | 2,387 |  | 7,164 |  |

| Charge for year | - |  | 23 |  | 23 |  |

| At 30 May 2025 | 4,777 |  | 2,410 |  | 7,187 |  |

| NET BOOK VALUE

| At 30 May 2025 | - |  | - |  | - |  |

| At 30 May 2024 | - |  | 23 |  | 23 |  |

SIERRA VISTA CAPITAL LIMITED (REGISTERED NUMBER: 09572119) |

Notes to the Financial Statements - continued

for the year ended 30 May 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 31 May 2024 | 475,000 |  |

| Revaluations | (35,000 | ) |

| At 30 May 2025 | 440,000 |  |

| NET BOOK VALUE

| At 30 May 2025 | 440,000 |  |

| At 30 May 2024 | 475,000 |  |

| The investment property has been valued by the Directors who are satisfied this is a true reflection of the property value based on current market values.

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 1,595 |  | 1,102 |  |

| Other creditors | 1,380 |  | 1,399 |  |

2,975 |  | 2,501 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 278,005 |  | 285,279 |  |

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 30,891 |  | 37,545 |  |

| Deferred |

| tax |

£ |

| Balance at 31 May 2024 | 37,545 |  |

| Movement | (4 | ) |

| Provision on Revaluation | (6,650 | ) |

| Balance at 30 May 2025 | 30,891 |  |

SIERRA VISTA CAPITAL LIMITED (REGISTERED NUMBER: 09572119) |

Notes to the Financial Statements - continued

for the year ended 30 May 2025

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |