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REGISTERED NUMBER: 10443197 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Ridgeline Adventures Limited

Ridgeline Adventures Limited (Registered number: 10443197)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Ridgeline Adventures Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | Mr I J Walker

| REGISTERED OFFICE: | C/O Wilson Partners Limited

| Tor

| Saint-Cloud Way

| Maidenhead

| Berkshire

| SL6 8BN

| REGISTERED NUMBER: | 10443197 (England and Wales)

| ACCOUNTANTS: | Wilson Partners Limited

| Chartered Accountants

| TOR

| Saint-Cloud Way

| Maidenhead

| Berkshire

| SL6 8BN

Ridgeline Adventures Limited (Registered number: 10443197)

Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 5,673 |  | 13,220 |  |

CURRENT ASSETS

Debtors | 5 | 7,638 |  | 2,285 |  |

Cash at bank | 79,198 |  | 33,414 |  |

86,836 |  | 35,699 |  |

CREDITORS

Amounts falling due within one year | 6 | (90,067 | ) | (42,145 | ) |

NET CURRENT LIABILITIES | (3,231 | ) | (6,446 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,442 |  | 6,774 |  |

PROVISIONS FOR LIABILITIES | (1,078 | ) | (3,305 | ) |

NET ASSETS | 1,364 |  | 3,469 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 1,264 |  | 3,369 |  |

1,364 |  | 3,469 |  |

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

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

Ridgeline Adventures Limited (Registered number: 10443197)

Balance Sheet - continued

31 December 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 15 May 2026 and were signed by:

Mr I J Walker - Director

Ridgeline Adventures Limited (Registered number: 10443197)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Ridgeline Adventures 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.

| Significant judgements and estimates

| In the application of the company's accounting policies the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

| The company does not make significant estimates and assumptions concerning the future.

| Turnover

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

| Turnover is recognised as and when the outdoor education services are delivered.

| Tangible fixed assets

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

| Fixtures and fittings | - | 33% on cost

| Motor vehicles | - | 33% on cost

| Computer equipment | - | 33% on cost

| Tangible fixed assets are included at cost less depreciation and impairment.

| Financial instruments

| Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in non-convertible preference and non-puttable preference and ordinary shares, which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and therefore at fair value, with changes recognised in profit and loss.

Ridgeline Adventures Limited (Registered number: 10443197)

Notes to the Financial Statements - continued

for the Year Ended 31 December 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 18,016 |  |

| Additions | 6,130 |  |

| Disposals | (16,944 | ) |

| At 31 December 2025 | 7,202 |  |

| DEPRECIATION

| At 1 January 2025 | 4,796 |  |

| Charge for year | 2,926 |  |

| Eliminated on disposal | (6,193 | ) |

| At 31 December 2025 | 1,529 |  |

| NET BOOK VALUE

| At 31 December 2025 | 5,673 |  |

| At 31 December 2024 | 13,220 |  |

Ridgeline Adventures Limited (Registered number: 10443197)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 5,144 |  | 900 |  |

| Other debtors | 2,494 |  | 1,385 |  |

7,638 |  | 2,285 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 4,762 |  | 9,048 |  |

| Taxation and social security | 7,995 |  | 4,290 |  |

| Other creditors | 77,310 |  | 28,807 |  |

90,067 |  | 42,145 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31.12.25 |  | 31.12.24

£ | £ |

| Within one year | 13,200 |  | 13,200 |  |

| Between one and five years | 6,600 |  | 19,800 |  |

19,800 |  | 33,000 |  |

8. | ULTIMATE CONTROLLING PARTY

| There is not one ultimate controlling party as both Mr I Walker and Ms L Walker own 50% each.