In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Investalp Limited for the year ended 31 December 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Investalp Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Investalp Limited and state those matters that we have agreed to state to the Board of Directors of Investalp Limited, as a body. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Investalp Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Investalp Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Investalp Limited. You consider that Investalp Limited 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 financial statements of Investalp Limited. 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 financial statements.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements 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 financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Investalp Limited is a private company limited by shares incorporated in England and Wales. The registered office is Number 22 Mount Ephraim, Tunbridge Wells, Kent, England, TN4 8AS.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Income arising from fixed asset investments is recognised when the entity’s right to receive the income becomes established. Accordingly, distributions from investments are recognised as income when the distribution has been declared or otherwise becomes unconditionally receivable by the entity. No income is recognised in respect of anticipated or undistributed returns where the entity has no present right to receive the amount.

Gains or losses arising on the disposal of fixed asset investments are recognised in profit or loss when the disposal occurs.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Creditors are not interest bearing and stated at their nominal value.

The tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

The average monthly number of persons (including directors) employed by the company during the year was:

Amounts contracted for but not provided in the financial statements: