REGISTERED NUMBER: 16159945 (England and Wales)

TMT CAPITAL INVESTMENTS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

2 JANUARY 2025 TO 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D Fitter

REGISTERED OFFICE:

417 Finchley Road

London

NW3 6HJ

REGISTERED NUMBER:

16159945 (England and Wales)

ACCOUNTANTS:

Beavis Morgan LLP

3rd Floor

Marlborough House

298 Regents Park Road

Finchley

London

N3 2SZ

FIXED ASSETS

Investment property

4

160,000

CURRENT ASSETS

Cash at bank

1,027

CREDITORS

Amounts falling due within one year

5

23,587

NET CURRENT LIABILITIES

(22,560

)

TOTAL ASSETS LESS CURRENT LIABILITIES

137,440

CAPITAL AND RESERVES

Called up share capital

6

100

Revaluation reserve

7

76,158

Retained earnings

7

61,182

SHAREHOLDERS' FUNDS

137,440

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 September 2026 and were signed by:

D Fitter - Director

1.	STATUTORY INFORMATION

TMT Capital Investments 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.

Going concern

The financial statements have been prepared on a going concern basis, the applicability of which is dependent upon the continued support of the company's director. In the opinion of the director, the company has the support of its director for a period of no less than twelve months from the date of approval of these financial statements and it is therefore appropriate to adopt the going concern policy.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Key source of estimation, uncertainty and judgement

The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

There is estimation uncertainty in calculating the market value of investment properties. A review of the value of investment properties is carried out by management regularly. Whilst every attempt is made to ensure that the value is as accurate as possible, there remains a risk that the value disclosed in the accounts does not match the actual market value at the balance sheet date.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is initially recognised at cost, including transaction costs. After initial recognition, investment property is measured at fair value at each reporting date, with changes in fair value recognised in the profit and loss account for the period in which they arise and are subsequently held in a revaluation reserve.

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the

company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the

proceeds received, net of direct issue costs.

Taxation

Taxation for the period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

855,522

Disposals

(771,680

)

Revaluations

76,158

At 31 March 2026

160,000

NET BOOK VALUE

At 31 March 2026

160,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2026

76,158

Cost

83,842

160,000

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed to group undertakings

21,213

Taxation and social security

2,374

23,587

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

£1

100

100 Ordinary shares of £1 each were allotted and fully paid for cash at par during the period.

7.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

Profit for the period

137,340

137,340

Revaluation of investment

property

(76,158

)

76,158

-

At 31 March 2026

61,182

76,158

137,340