REGISTERED NUMBER: 07626744 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

Alma Resources Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A H Birkmyre

SECRETARY:

A H Birkmyre

REGISTERED OFFICE:

57 Greystoke Park

Newcastle Upon Tyne

Tyne and Wear

NE3 2DZ

REGISTERED NUMBER:

07626744 (England and Wales)

ACCOUNTANTS:

McLay McAlister & McGibbon LLP

Chartered Accountants

145 St Vincent Street

Glasgow

G2 5JF

FIXED ASSETS

Investment property

4

150,000

150,000

CURRENT ASSETS

Debtors

5

2,339

1,392

Investments

6

2,041,500

1,760,160

Cash at bank

39,264

30,917

2,083,103

1,792,469

CREDITORS

Amounts falling due within one year

7

(6,390

)

(4,828

)

NET CURRENT ASSETS

2,076,713

1,787,641

TOTAL ASSETS LESS CURRENT LIABILITIES

2,226,713

1,937,641

PROVISIONS FOR LIABILITIES

(195,370

)

(142,009

)

NET ASSETS

2,031,343

1,795,632

CAPITAL AND RESERVES

Called up share capital

10

10

Share premium

627,117

627,117

Fair value reserve

8

927,803

707,684

Retained earnings

476,413

460,821

SHAREHOLDERS' FUNDS

2,031,343

1,795,632

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 September 2026 and were signed by:

A H Birkmyre - Director

1.	STATUTORY INFORMATION

Alma Resources 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.	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 as modified by the revaluation of certain assets.

Turnover

Turnover represents rental income receivable and investment income.

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 Income Statement, 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.

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.

Current asset investments

FRS 102 1A Small Entities requires current asset investments to be reported at fair value, with any movements being recognised in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2025

and 31 May 2026

150,000

NET BOOK VALUE

At 31 May 2026

150,000

At 31 May 2025

150,000

The director considers £150,000 to be an appropriate valuation of the investment property as at 31/05/2026.

Fair value at 31 May 2026 is represented by:

£

Valuation in 2020

94,418

Cost

55,582

150,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Other debtors

2,339

1,392

6.	CURRENT ASSET INVESTMENTS

31.5.26

31.5.25

£

£

Listed investments

2,041,500

1,760,160

Market value of listed investments at 31 May 2026 - £ 2,041,500 (2025 - £ 1,760,160 ).

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Taxation and social security

1,098

-

Other creditors

5,292

4,828

6,390

4,828

8.

RESERVES

Fair

value

reserve

£

At 1 June 2025

707,684

Reserves

273,481

Deferred tax

(53,362

)

At 31 May 2026

927,803