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REGISTERED NUMBER: 14359918 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ATH INVEST DIRECT LTD

ATH INVEST DIRECT LTD (REGISTERED NUMBER: 14359918)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

ATH INVEST DIRECT LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTOR: | P L Mileham

| REGISTERED OFFICE: | 2 Manor Farm Court

| Old Wolverton Road

| Old Wolverton

| Milton Keynes

| Buckinghamshire

| MK12 5NN

| REGISTERED NUMBER: | 14359918 (England and Wales)

| ACCOUNTANTS: | Thompsons Accountancy Services Ltd

| 2 Manor Farm Court Old Wolverton Road

| Old Wolverton

| Milton Keynes

| Buckinghamshire

| MK12 5NN

ATH INVEST DIRECT LTD (REGISTERED NUMBER: 14359918)

STATEMENT OF FINANCIAL POSITION

30 SEPTEMBER 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Investments | 5 | 200,000 |  | 200,000 |  |

Investment property | 6 | 595,338 |  | 460,000 |  |

795,338 |  | 660,000 |  |

CURRENT ASSETS

Debtors | 7 | - |  | 595 |  |

Cash at bank | 4,340 |  | 3,648 |  |

4,340 |  | 4,243 |  |

CREDITORS

Amounts falling due within one year | 8 | 408,690 |  | 375,792 |  |

NET CURRENT LIABILITIES | (404,350 | ) | (371,549 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 390,988 |  | 288,451 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (358,968 | ) | (266,075 | ) |

PROVISIONS FOR LIABILITIES | (576 | ) | (576 | ) |

NET ASSETS | 31,444 |  | 21,800 |  |

CAPITAL AND RESERVES

Called up share capital | 70 |  | 70 |  |

Retained earnings | 31,374 |  | 21,730 |  |

31,444 |  | 21,800 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

ATH INVEST DIRECT LTD (REGISTERED NUMBER: 14359918)

STATEMENT OF FINANCIAL POSITION - continued

30 SEPTEMBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 May 2026 and were signed by:

P L Mileham - Director

ATH INVEST DIRECT LTD (REGISTERED NUMBER: 14359918)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| ATH INVEST DIRECT LTD 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| BASIS OF PREPARING THE FINANCIAL STATEMENTS

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| TURNOVER

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

| 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.

| TAXATION

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - NIL ) .

5. | FIXED ASSET INVESTMENTS

| Investments (neither listed nor unlisted) were as follows:

2025 | 2024 |

| £ | £

| Other investments | 200,000 |  | 300,000 |  |

| Other investments disposals | - |  | (100,000 | ) |

200,000 |  | 200,000 |  |

ATH INVEST DIRECT LTD (REGISTERED NUMBER: 14359918)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. | INVESTMENT PROPERTY

Total |

| £

| FAIR VALUE

| At 1 October 2024 | 460,000 |  |

| Additions | 135,338 |  |

| At 30 September 2025 | 595,338 |  |

| NET BOOK VALUE

| At 30 September 2025 | 595,338 |  |

| At 30 September 2024 | 460,000 |  |

| Fair value at 30 September 2025 is represented by:

| £

| Valuation in 2024 | 460,000 |  |

| Valuation in 2025 | 135,338 |  |

595,338 |  |

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

2025 | 2024 |

| £ | £

| Prepayments | - |  | 595 |  |

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

2025 | 2024 |

| £ | £

| Tax | 2,262 |  | 4,540 |  |

| Directors' current accounts | 403,224 |  | 368,839 |  |

| Accrued expenses | 3,204 |  | 2,413 |  |

408,690 |  | 375,792 |  |

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

2025 | 2024 |

| £ | £

| Bank loans more 5 yrs non-inst | 358,968 |  | 266,075 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 358,968 |  | 266,075 |  |