REGISTERED NUMBER: 13905933 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

Blackalto Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J D Carey

C Talliss

REGISTERED OFFICE:

39 Station Road

Liphook

Hampshire

GU30 7DW

REGISTERED NUMBER:

13905933 (England and Wales)

ACCOUNTANTS:

Tropman & Co Limited

39 Station Road

Liphook

Hampshire

GU30 7DW

FIXED ASSETS

Tangible assets

4

-

1

Investments

5

100

-

100

1

CURRENT ASSETS

Debtors

6

32,600

38,526

Investments

7

983,177

1,147,003

Cash at bank

187,060

102,889

1,202,837

1,288,418

CREDITORS

Amounts falling due within one year

8

11,020

25,739

NET CURRENT ASSETS

1,191,817

1,262,679

TOTAL ASSETS LESS CURRENT LIABILITIES

1,191,917

1,262,680

CREDITORS

Amounts falling due after more than one year

9

274,501

540,442

NET ASSETS

917,416

722,238

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

917,316

722,138

SHAREHOLDERS' FUNDS

917,416

722,238

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 8 October 2026 and were signed on its behalf by:

C Talliss - Director

1.	STATUTORY INFORMATION

Blackalto 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.

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

Revenue is recognised when it is realised and earned via the trading gains of the crypto currency platforms based on the trading performance in the prior month's data.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Foreign currencies

Assets and liabilities in crypto currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Unrealised exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 March 2025

and 28 February 2026

485

DEPRECIATION

At 1 March 2025

484

Charge for year

1

At 28 February 2026

485

NET BOOK VALUE

At 28 February 2026

-

At 28 February 2025

1

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

100

At 28 February 2026

100

NET BOOK VALUE

At 28 February 2026

100

The company's investment at the Balance Sheet date in the share capital of its subsidiary is as follows:-

Siennacirrus Ltd

Registered Office : United Kingdom

Nature of Business: Computer facilities management activities

Class of shares:

Ordinary

100 % holding

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Other debtors

32,600

38,526

7.	CURRENT ASSET INVESTMENTS

28.2.26

28.2.25

£

£

Crypto currencies

983,177

1,147,003

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Tax

9,054

24,193

Other creditors

766

761

Accrued expenses

1,200

785

11,020

25,739

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Directors' loan accounts

274,501

540,442

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

100

Ordinary

100

100

100

11.

RESERVES

Retained

earnings

£

At 1 March 2025

722,138

Profit for the year

195,178

At 28 February 2026

917,316

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

J D Carey, a director and a person with significant control has provided loans to the Company and at the year end the amount due to J D Carey was £274,501(2025 -£540,442).

No interest has been provided for or paid and there is no fixed date for repayment.

13.	RELATED PARTY DISCLOSURES

During the year under review the company loaned its 100% owned subsidiary £32,500.00 which is shown in 'Other Debtors'.