REGISTERED NUMBER: SC669958 (Scotland)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Scott Fyffe Wealth Management Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

5

DIRECTOR:

S S Fyffe

REGISTERED OFFICE:

Unit 9c City Quay

Camperdown Street

Dundee

DD1 3JA

REGISTERED NUMBER:

SC669958 (Scotland)

ACCOUNTANTS:

525 Accountancy Services Limited

4/1

91 Mitchell Street

Scotland

Glasgow

G1 3LN

FIXED ASSETS

Investments

4

61,548

31,998

CURRENT ASSETS

Debtors

5

-

129,750

Cash at bank

560,827

470,271

560,827

600,021

CREDITORS

Amounts falling due within one year

6

585,819

425,589

NET CURRENT (LIABILITIES)/ASSETS

(24,992

)

174,432

TOTAL ASSETS LESS CURRENT LIABILITIES

36,556

206,430

RESERVES

Retained earnings

36,556

206,430

36,556

206,430

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 23 October 2025 and were signed by:

S S Fyffe - Director

1.	STATUTORY INFORMATION

Scott Fyffe Wealth Management Ltd 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.

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.

Turnover

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 4 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 September 2024

31,998

Additions

29,550

At 31 August 2025

61,548

NET BOOK VALUE

At 31 August 2025

61,548

At 31 August 2024

31,998

5.

DEBTORS

31.8.25

31.8.24

£

£

Amounts falling due within one year:

Amounts owed by joint ventures

-

3,000

Amounts falling due after more than one year:

Amounts owed by joint ventures

-

5,000

Other debtors

-

121,750

-

126,750

Aggregate amounts

-

129,750

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Taxation and social security

13,340

45,842

Other creditors

572,479

379,747

585,819

425,589

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

525 Accountancy Services Limited

4/1

91 Mitchell Street

Scotland

Glasgow

G1 3LN

Date: .............................................