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Registration number: SC826051

HTB Investments Ltd
Unaudited Filleted Financial Statements
for the Period from 16 October 2024 to 31 October 2025

HTB Investments Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 4

HTB Investments Ltd

Company Information

Directors | Mr Rory Brown Mrs Danielle Brown

Registered office | 159 King Street Rutherglen Glasgow G73 1BZ

Accountants | Clyde Business Services 159 King Street Glasgow Lanarkshire G73 1BZ

HTB Investments Ltd

(Registration number: SC826051)
Balance Sheet as at 31 October 2025

| Note | 2025 £
Current assets |  |
Cash at bank and in hand |  | 2
Capital and reserves |  |
Called up share capital | 4 | 2
Shareholders' funds |  | 2

For the financial period ending 31 October 2025 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 period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 June 2026 and signed on its behalf by:

......................................... Mr Rory Brown Director

HTB Investments Ltd

Notes to the Unaudited Financial Statements for the Period from 16 October 2024 to 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
159 King Street
Rutherglen
Glasgow
G73 1BZ

These financial statements were authorised for issue by the Board on 30 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 0.

4 | Share capital

Allotted, called up and fully paid shares

HTB Investments Ltd

Notes to the Unaudited Financial Statements for the Period from 16 October 2024 to 31 October 2025

| 2025
| No. | £
Ordinary of £1 each | 2 | 2