Altta Group Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

Altta Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08395613 . The registered office is 29-30 Stapledon Road, Orton Southgate, Peterborough, PE2 6TD.

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

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:

Leasehold	Over the lease term
Plant & machinery	3 years reducing balance

2.4. Financial Instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” and Section 12 “Other Financial Instruments Issues” of FRS 102 in full.

Basic financial assets, including trade and other debtors, cash and bank balances, and investments in ordinary shares that are not publicly traded, are initially recognised at transaction price unless the arrangement constitutes a financing transaction. Such assets are subsequently carried at amortised cost using the effective interest method, less impairment where applicable.

Basic financial liabilities, including trade and other creditors, bank loans, director loans, and amounts owed to group undertakings, are initially recognised at transaction price unless the arrangement constitutes a financing transaction. Debt instruments are subsequently measured at amortised cost using the effective interest method.

Financial assets are derecognised when the contractual rights to the cash flows expire or are settled. Financial liabilities are derecognised when the obligation is discharged, cancelled, or expires.

Impairment losses are recognised where there is objective evidence that a financial asset is impaired.

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Altta Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

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

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.7. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.6. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method

2.7. Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.8. Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2.9. Interest income

Interest income is recognised in the profit and loss using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2025: 9)

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Altta Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

4. Tangible assets

	Land & Property
	Leasehold	Plant & machinery	Total
	£	£	£
Cost
As at 1 March 2025	29,612	57,489	87,101
Additions	-	2,470	2,470

As at 28 February 2026	29,612	59,959	89,571

Depreciation
As at 1 March 2025	29,612	50,413	80,025
Provided during the period	-	2,613	2,613

As at 28 February 2026	29,612	53,026	82,638

Net Book Value
As at 28 February 2026	-	6,933	6,933

As at 1 March 2025	-	7,076	7,076

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	85,251	115,358
Other debtors	190,441	138,909

	275,692	254,267
Due after more than one year
Other debtors	55,521	45,262

	331,213	299,529

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	7,275	44,354
Bank loans and overdrafts	37,547	63,957
Other creditors	27,338	12,079
Taxation and social security	71,595	57,932

	143,755	178,322

The directors have personally guaranteed the bank loans due within one year.

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Altta Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

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

	2026	2025
	£	£
Bank loans	155,362	119,619

The directors have personally guaranteed the bank loans due after more than one year.

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	2026		2025
	£		£
Bank loans	16,667		9,201

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	4	4

9. Directors Advances, Credits and Guarantees

During the year, loans made to direcctor 1 totalled £14,110 (2025: £7,050) and repayments totalled £1,465 (2025: £1,023). The amount owed by director 1 to the company at the year end was £53,904 (2025: £39,740). Interest of £1,519 (2025: £763) has been charged on this loan. This amount is included within other debtors.

During the year, loans made to direcctor 2 totalled £14,110 (2025: £7,050) and repayments totalled £1,465 (2025: £1,023). The amount owed by director 2 to the company at the year end was £52,890 (2025: £38,756). Interest of £1,489 (2025: £745) has been charged on this loan. This amount is included within other debtors.

During the year, loans made to director 3 totalled £14,110 (2025: £7,050) and repayments totalled £1,465 (2025: £1,023). The amount owed by director 3 to the company at the year end was £54,172 (2025: £39,996). Interest of £1,531 (2024: £773) has been charged on this loan. This amount is included within other debtors.

During the year, loans made to director 4 totalled £474 (2025: £450) and repayments totalled £6,639 (2025: £13,200). The amount owed by director 4 to the company at the year end was £nil (2025: £6,165). Interest of £0 (2025: £138) has been charged on this loan. This amount is included within other debtors.

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible assets	4		6,933		7,076

			6,933		7,076
CURRENT ASSETS
Debtors	5	331,213		299,529
Cash at bank and in hand		704		4,196

		331,917		303,725
Creditors: Amounts Falling Due Within One Year	6	(143,755 )		(178,322 )

NET CURRENT ASSETS (LIABILITIES)			188,162		125,403

TOTAL ASSETS LESS CURRENT LIABILITIES			195,095		132,479

Creditors: Amounts Falling Due After More Than One Year	7		(155,362 )		(119,619 )

PROVISIONS FOR LIABILITIES
Deferred taxation			(952 )		(886 )

NET ASSETS			38,781		11,974

CAPITAL AND RESERVES
Called up share capital	8		4		4
Share premium account			9,999		9,999
Profit and Loss Account			28,778		1,971

SHAREHOLDERS' FUNDS			38,781		11,974