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REGISTERED NUMBER: 11957704 (England and Wales)

Alta Property Holdings Limited

Unaudited Financial Statements

for the Year Ended 31st January 2026

| Alta Property Holdings Limited (Registered number: 11957704) |

Contents of the Financial Statements

for the year ended 31st January 2026

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 7

| Alta Property Holdings Limited |

Company Information

for the year ended 31st January 2026

| Director: | T A A Leslie

| Registered office: | Halidon House

| 17D Windmill Way West

| Ramparts Business Park

| Berwick Upon Tweed

| Northumberland

| TD15 1TB

| Registered number: | 11957704 (England and Wales)

| Accountants: | Rennie Welch LLP

| Academy House

| Shedden Park Road

| Kelso

| Roxburghshire

| TD5 7AL

| Alta Property Holdings Limited (Registered number: 11957704) |

Balance Sheet

31st January 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

Fixed assets

Intangible assets | 4 | 1 |  | - |  |

Tangible assets | 5 | 217 |  | 2,578 |  |

Investment property | 6 | 6,124,518 |  | 5,419,574 |  |

6,124,736 |  | 5,422,152 |  |

Current assets

Debtors | 7 | 531,937 |  | 327,411 |  |

Cash at bank | 22,701 |  | 26,758 |  |

554,638 |  | 354,169 |  |

Creditors

Amounts falling due within one year | 8 | 4,755,910 |  | 3,892,408 |  |

Net current liabilities | (4,201,272 | ) | (3,538,239 | ) |

Total assets less current liabilities | 1,923,464 |  | 1,883,913 |  |

Creditors

Amounts falling due after more than one year | 9 | 1,212,226 |  | 1,327,464 |  |

Net assets | 711,238 |  | 556,449 |  |

Capital and reserves

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 710,238 |  | 555,449 |  |

711,238 |  | 556,449 |  |

| Alta Property Holdings Limited (Registered number: 11957704) |

Balance Sheet - continued

31st January 2026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 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.

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 20th July 2026 and were signed by:

T A A Leslie - Director

| Alta Property Holdings Limited (Registered number: 11957704) |

Notes to the Financial Statements

for the year ended 31st January 2026

1. | Statutory information

| Alta Property Holdings 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.

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.

| Goodwill

| Goodwill has not been amortised as the value is negligible.

| Tangible fixed assets

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

| Fixtures and fittings | - | 25% on cost

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

| 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.

| Financial instruments

| The following assets and liabilities are classified as financial instruments - trade creditors, trade debtors, other debtors,bank loans, accruals, intercompany loans and directors' loans.

| Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

| Directors' loans (being repayable on demand), intercompany loans, accruals, trade creditors, trade debtors and other debtors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

| Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

| 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 balance sheet date.

| Alta Property Holdings Limited (Registered number: 11957704) |

Notes to the Financial Statements - continued

for the year ended 31st January 2026

2. | Accounting policies - continued

| 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.

| Provisions

| Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

| Going concern

| The director has considered the company's financial position for a minimum period of 12 months and beyond from the date of signing these financial statements and has an expectation that the company should be in a position to continue trading in the current format for the foreseeable future. Accordingly, he continues to adopt the going concern basis in preparing these financial statements.

| Group accounts

| The company is entitled to the exemption under Section 398 of the Companies Act 2006 from the obligation to prepare group accounts.

3. | Employees and directors

| The average number of employees during the year was NIL (2025 - NIL).

4. | Intangible fixed assets

| Goodwill

£ |

| Cost

| Additions | 1 |  |

| At 31st January 2026 | 1 |  |

| Net book value

| At 31st January 2026 | 1 |  |

| Alta Property Holdings Limited (Registered number: 11957704) |

Notes to the Financial Statements - continued

for the year ended 31st January 2026

5. | Tangible fixed assets

| Fixtures

| and

| fittings

£ |

| Cost

| At 1st February 2025

| and 31st January 2026 | 11,157 |  |

| Depreciation

| At 1st February 2025 | 8,579 |  |

| Charge for year | 2,361 |  |

| At 31st January 2026 | 10,940 |  |

| Net book value

| At 31st January 2026 | 217 |  |

| At 31st January 2025 | 2,578 |  |

6. | Investment property

| Total

£ |

| Fair value

| At 1st February 2025 | 5,421,418 |  |

| Additions | 703,100 |  |

| At 31st January 2026 | 6,124,518 |  |

| Net book value

| At 31st January 2026 | 6,124,518 |  |

| At 31st January 2025 | 5,421,418 |  |

7. | Debtors: amounts falling due within one year |

2026 | 2025 |

£ | £ |

| Trade debtors | 211,406 |  | 107,257 |  |

| Amounts owed by group undertakings | 320,001 |  | 201,001 |  |

| Other debtors | 530 |  | 19,153 |  |

531,937 |  | 327,411 |  |

8. | Creditors: amounts falling due within one year |

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 54,811 |  | 172,536 |  |

| Trade creditors | (352 | ) | (153 | ) |

| Amounts owed to group undertakings | 260,013 |  | 42,266 |  |

| Taxation and social security | 40,192 |  | 69,042 |  |

| Other creditors | 4,401,246 |  | 3,608,717 |  |

4,755,910 |  | 3,892,408 |  |

| Alta Property Holdings Limited (Registered number: 11957704) |

Notes to the Financial Statements - continued

for the year ended 31st January 2026

9. | Creditors: amounts falling due after more than one year |

2026 | 2025 |

£ | £ |

| Bank loans | 1,212,226 |  | 1,327,464 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans due after five years | 946,152 |  | 637,320 |  |

10. | Secured debts

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Bank loans | 1,267,037 |  | 1,500,000 |  |

| National Westminster Bank PLC hold a fixed and floating charge over the property and undertaking of the company.

11. | Related party disclosures

| Alta Property Holdings Limited is a fully owned subsidiary of Alta Asset Management Limited. Alta Asset Management Limited is a private company, limited by shares, registered in England and Wales.

| At 31st January 2026 a loan of £217,747 (2025-£ Nil) was outstanding payable by the company to Alta Asset Management Limited. This loan is unsecured, interest free and repayable on demand.

| At 31st January 2026 a loan of £ Nil (2025-£1,000) was outstanding payable to the company by Alta Asset Management Limited. This loan is unsecured, interest free and repayable on demand.

| At 31st January 2026 a loan of £120,000 (2025-£ Nil) was outstanding payable to the company by Haughmond (Shropshire) Limited, a subsidiary of Alta Asset Management Limited. This loan is unsecured, interest free and repayable on demand.

| At 31st January 2026 a loan of £200,001 (2025-£200,001) was outstanding payable to the company by Sunningdale (Bamburgh) Limited, a subsidiary of Alta Asset Management Limited. This loan is unsecured, interest free and repayable on demand.

| At 31st January 2026 a loan of £25,245 (2025-£25,245) was outstanding payable by the company to The Potted Lobster (Abersoch) Limited, a subsidiary of Alta Asset Management Limited. This loan is unsecured, interest free and repayable on demand.

| At 31st January 2026 a loan of £17,021 (2025-£17,021) was outstanding payable by the company to Bertrams (Warkworth) Limited, a company under common control. This loan is unsecured, interest free and repayable on demand.