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REGISTERED NUMBER: SC760808 (Scotland)

Financial Statements For The Year Ended 31 March 2025

for

Executor Services Limited

| Executor Services Limited (Registered number: SC760808) |

Contents of the Financial Statements

For The Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Abridged Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Executor Services Limited |

Company Information

For The Year Ended 31 March 2025

| DIRECTORS: | Mrs A Wardrop

| A Wardrop

| REGISTERED OFFICE: | 2/3 16 Fitzroy Place

| Glasgow

| G3 7RW

| REGISTERED NUMBER: | SC760808 (Scotland)

| ACCOUNTANTS: | Robb Ferguson Chartered Accountants

| Regent Court

| 70 West Regent Street

| Glasgow

| G2 2QZ

| Executor Services Limited (Registered number: SC760808) |

Abridged Statement of Financial Position

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 44,788 |  | 47,323 |  |

CURRENT ASSETS

Debtors | 4,327 |  | 20,651 |  |

Cash at bank | 3,596 |  | 2,727 |  |

7,923 |  | 23,378 |  |

CREDITORS

Amounts falling due within one year | 257,914 |  | 154,750 |  |

NET CURRENT LIABILITIES | (249,991 | ) | (131,372 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (205,203 | ) | (84,049 | ) |

CAPITAL AND RESERVES

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

Retained earnings | (206,203 | ) | (85,049 | ) |

(205,203 | ) | (84,049 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

| Executor Services Limited (Registered number: SC760808) |

Abridged Statement of Financial Position - continued

31 March 2025

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

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 Board of Directors and authorised for issue on 18 September 2025 and were signed on its behalf by:

A Wardrop - Director

| Executor Services Limited (Registered number: SC760808) |

Notes to the Financial Statements

For The Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Executor Services Limited is a private company, limited by shares , registered in Scotland. 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

| At the the time of approving the financial statements, the directors have intimated that they will continue to support the company for the foreseeable future and on that basis they consider it appropriate for the accounts to be prepared on the going concern basis.

| Turnover

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

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Computer software is being amortised evenly over its estimated useful life of ten years.

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| 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 (2024 - 3 ) .

| Executor Services Limited (Registered number: SC760808) |

Notes to the Financial Statements - continued

For The Year Ended 31 March 2025

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 April 2024 | 51,226 |  |

| Additions | 2,700 |  |

| At 31 March 2025 | 53,926 |  |

| AMORTISATION

| At 1 April 2024 | 3,903 |  |

| Amortisation for year | 5,235 |  |

| At 31 March 2025 | 9,138 |  |

| NET BOOK VALUE

| At 31 March 2025 | 44,788 |  |

| At 31 March 2024 | 47,323 |  |