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Registered Number: SC759500
Scotland
Unaudited Financial Statements
for the year ended 28 February 2026
for
GREENMOUNT ASSETS LTD

Greenmount Assets Ltd Contents Page For the year ended 28 February 2026
Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Statement of Financial Position | 4
Notes to the Financial Statements | 5

Greenmount Assets Ltd Company Information For the year ended 28 February 2026
Directors | Thomas Gibbs Paula Garcia-Zaragoza Villa
Registered Number | SC759500
Registered Office | 5 Burnside Gardens Burntisland KY3 0DP
1

Greenmount Assets Ltd Directors' Report For the year ended 28 February 2026
Director's report and financial statements The directors present his/her/their annual report and the financial statements for the year ended 28 February 2026. Directors The directors who served the company throughout the year were as follows:
Thomas Gibbs
Paula Garcia-Zaragoza Villa
Statement of directors' responsibilities The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions This report was approved by the board and signed on its behalf by:
---------------------------------- Thomas Gibbs Director
Date approved: 05 June 2026 2

Greenmount Assets Ltd Accountants' Report For the year ended 28 February 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Greenmount Assets Ltd for the year ended 28 February 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Greenmount Assets Ltd for the year ended 28 February 2026 as set out on pages Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the 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 of Scotland, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of Greenmount Assets Ltd , as a body, in accordance with the terms of our engagement letter dated 05 June 2026. Our work has been undertaken solely to prepare for your approval the accounts of Greenmount Assets Ltd and state those matters that we have agreed to state to the Board of Directors of Greenmount Assets Ltd, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Greenmount Assets Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Greenmount Assets Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Greenmount Assets Ltd . You consider that Greenmount Assets Ltd 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 accounts of Greenmount Assets Ltd. 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 account 28 February 2026. .................................................... FBD Consultancy Accounts & Tax Ltd. 2 Glasgow Road Dennyloanhead Stirlingshire FK4 1QF 05 June 2026 3

Registered Number: SC759500 Greenmount Assets Ltd Statement of Financial Position As at 28 February 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 465,793 |  | 150,000
|  | 465,793 |  | 150,000
Current assets |  |  |
Debtors | 4 | 16,841 |  | -
Cash at bank and in hand |  | 19,818 |  | 111,884
|  | 36,659 |  | 111,884
Creditors: amount falling due within one year |  | (170,819) |  | (132,549)
Net current assets |  | (134,160) |  | (20,665)
Total assets less current liabilities |  | 331,633 |  | 129,335
Creditors: amount falling due after more than one year |  | (334,118) |  | (104,918)
Provisions for liabilities | 5 | (1,122) |  | (3,972)
Net assets |  | (3,607) |  | 20,445
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | (3,707) |  | 20,345
Shareholders' funds |  | (3,607) |  | 20,445
For the year ended 28 February 2026 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 accounts for the year in question 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 accounts. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 05 June 2026 and were signed on its behalf by:
------------------------------- Thomas Gibbs Director
4

Greenmount Assets Ltd Notes to the Financial Statements For the year ended 28 February 2026
General Information Greenmount Assets Ltd is a private company, limited by shares, registered in Scotland, registration number SC759500, registration address 5 Burnside Gardens, Burntisland, KY3 0DP. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 4 Straight Line
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 0 (2025 : 0).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Investment properties |  | Total
| £ |  | £ |  | £
At 01 March 2025 | - |  | 150,000 |  | 150,000
Additions | 2,956 |  | 328,576 |  | 331,532
Disposals | - |  | - |  | -
Revaluations | - |  | (15,000) |  | (15,000)
At 28 February 2026 | 2,956 |  | 463,576 |  | 466,532
Depreciation
At 01 March 2025 | - |  | - |  | -
Charge for year | 739 |  | - |  | 739
On disposals | - |  | - |  | -
At 28 February 2026 | 739 |  | - |  | 739
Net book values
Closing balance as at 28 February 2026 | 2,217 |  | 463,576 |  | 465,793
Opening balance as at 01 March 2025 | - |  | 150,000 |  | 150,000
4. | Debtors: amounts falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Debtors | 4,870 |  | -
Prepayments & Accrued Income | 11,971 |  | -
| 16,841 |  | -
5. | Provisions for liabilities
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Deferred Tax | 3,972 |  | -
Charged to Profit & Loss | (2,850) |  | 3,972
| 1,122 |  | 3,972
5