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Registration number: SC358261

Assured Management Group Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2025

Assured Management Group Limited

Contents

Company Information | 1
Statement of Director's Responsibilities | 2
Accountants' Report | 3
Balance Sheet | 4
Statement of Changes in Equity | 5
Notes to the Unaudited Financial Statements | 6 to 9

Assured Management Group Limited

Company Information

Director | Mr Craig George Somerville

Company secretary | Mr Craig George Somerville

Registered office Registration number | 31 Townsend Place Kirkcaldy Fife KY1 1HB SC358261 (Scotland)

Accountants | Brown, Scott & Main Chartered Accountants31 Townsend Place Kirkcaldy Fife KY1 1HB

Assured Management Group Limited

Statement of Director's Responsibilities

The director acknowledges his responsibilities for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

• | select suitable accounting policies and apply them consistently;

• | make judgements and accounting estimates that are reasonable and prudent;

• | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Assured Management Group Limited
for the Year Ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Assured Management Group Limited for the year ended 30 April 2025 as set out on pages 4 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of The Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance

This report is made solely to you, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial information of Assured Management Group Limited and state those matters that we have agreed to state to you in this report in accordance with the requirements of The Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company for our work or for this report.

It is your duty to ensure that Assured Management Group Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Assured Management Group Limited. You consider that Assured Management Group 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 accounts of Assured Management Group 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 accounts.

......................................
Brown, Scott & Main
Chartered Accountants
31 Townsend Place
Kirkcaldy
Fife
KY1 1HB

9 October 2025

Assured Management Group Limited

(Registration number: SC358261)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 1,105 | 2,370
Current assets |  |  |
Debtors | 6 | 3,354 | 1,383
Cash at bank and in hand |  | 26,975 | 29,539
|  | 30,329 | 30,922
Creditors: Amounts falling due within one year | 7 | (6,321) | (9,361)
Net current assets |  | 24,008 | 21,561
Total assets less current liabilities |  | 25,113 | 23,931
Provisions for liabilities | 9 | (210) | (275)
Net assets |  | 24,903 | 23,656
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 24,803 | 23,556
Shareholders' funds |  | 24,903 | 23,656

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 9 October 2025

......................................... Mr Craig George Somerville Company secretary and director

Assured Management Group Limited

Statement of Changes in Equity for the Year Ended 30 April 2025

| Share capital £ | Retained earnings £ | Total £
At 1 May 2024 | 100 | 23,556 | 23,656
Profit for the year | - | 1,247 | 1,247
At 30 April 2025 | 100 | 24,803 | 24,903

| Share capital £ | Retained earnings £ | Total £
At 1 May 2023 | 100 | 27,850 | 27,950
Loss for the year | - | (4,294) | (4,294)
At 30 April 2024 | 100 | 23,556 | 23,656

Assured Management Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1 | Statutory information

The company is a private company limited by share capital, incorporated in Scotland. Its registered office and registration number can be found on the Company Information page.

The principal place of business is:
69 Pettycur Road
Kinghorn
Fife
KY3 9RP

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The presentation currency is sterling.

Revenue recognition

Turnover represents consultancy fees receivable, net of VAT, for services performed during the accounting period.

Tangible assets

Tangible assets are stated at historical cost less accumulated depreciation and accumulated impairment losses.

Depreciation

Depreciation is provided at rates calculated so as to write off the cost less residual value of each asset over its expected useful life as follows:

Asset class | Depreciation method and rate
Motor vehicles | 25% per annum on a straight line basis
Office equipment | 25% per annum on a straight line basis
Fixtures and fittings | 20% per annum on a straight line basis

Impairment of assets

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.
If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Assured Management Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025 (continued)

Hire purchase and leasing

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. The capital element of the future payments is treated as a liability. The interest element of these obligations is charged to the profit and loss account over the relevant period on a straight line basis. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

Tax

Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, 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 corporation 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 is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Defined contribution pension obligation

The company operates a defined contribution plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment. Only the director participated in a scheme in previous years.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2024 - 4).

Assured Management Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025 (continued)

4 | Taxation

Tax (credited) / charged in the profit and loss account: | 2025 |  | 2024
| £ |  | £
UK corporation tax (credit) / charge | 1,030 |  | 221
Deferred tax arising from origination and reversal of timing differences | (65) |  | (877)
Tax expense / (receipt) in the profit and loss account | 965 |  | (656)

5 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost
At 1 May 2024 | 11,503 | 27,129 | 38,632
At 30 April 2025 | 11,503 | 27,129 | 38,632
Depreciation
At 1 May 2024 | 9,903 | 26,359 | 36,262
Charge for the year | 1,035 | 230 | 1,265
At 30 April 2025 | 10,938 | 26,589 | 37,527
Carrying amount
At 30 April 2025 | 565 | 540 | 1,105
At 30 April 2024 | 1,600 | 770 | 2,370

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 2,311 | 882
Prepayments | 185 | 185
Other debtors | 858 | 316
| 3,354 | 1,383

Other debtors include a balance due to the company from the director. The loan is interest free and is payable on demand. Further details are provided at note 10.

Assured Management Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025 (continued)

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | - | 2,768
Taxation and social security |  | 3,681 | 3,971
Accruals and deferred income |  | 2,640 | 2,622
|  | 6,321 | 9,361

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £

8 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Hire purchase contracts | - | 2,768

9 | Provisions for liabilities

| 2025 |  | 2024
| £ |  | £
Deferred tax: accelerated capital allowances | 210 |  | 275
|  |  | Deferred tax
Balance at 1 May 2024 |  |  | 275
Charge / (credit) to P&L during the year |  |  | (65)
Balance at 30 April 2025 |  |  | 210

10 | Related party transactions

Transactions with the director

2025 | At 1 May 2024 £ | Advances to director £ | Repayments by director £ | At 30 April 2025 £
Mr Craig George Somerville
| 316 | 858 | (316) | 858

2024 | At 1 May 2023 £ | Advances to director £ | Repayments by director £ | At 30 April 2024 £
Mr Craig George Somerville
| 200 | 316 | (200) | 316