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REGISTERED NUMBER: SC528756 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Lauder Financial Ltd

Lauder Financial Ltd (Registered number: SC528756)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Lauder Financial Ltd

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | P Moore

| Ms S Peace

| K Thomson

| REGISTERED OFFICE: | First Floor

| The Connal Building

| 34 West George Street

| Glasgow

| G2 1DA

| REGISTERED NUMBER: | SC528756 (Scotland)

| ACCOUNTANTS: | Key Professional Partnership Ltd

| Unit 3

| Morris Park

| 37 Rosyth Road

| Glasgow

| G5 0YE

Lauder Financial Ltd (Registered number: SC528756)

Balance Sheet

31 March 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 5 | 1,265 |  | 918 |  |

Cash at bank | 29,160 |  | 31,344 |  |

30,425 |  | 32,262 |  |

CREDITORS

Amounts falling due within one year | 6 | 9,925 |  | 11,037 |  |

NET CURRENT ASSETS | 20,500 |  | 21,225 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 20,500 |  | 21,225 |  |

PROVISIONS FOR LIABILITIES | - |  | 160 |  |

NET ASSETS | 20,500 |  | 21,065 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 20,499 |  | 21,064 |  |

SHAREHOLDERS' FUNDS | 20,500 |  | 21,065 |  |

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.

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 2025 and were signed on its behalf by:

Ms S Peace - Director

Lauder Financial Ltd (Registered number: SC528756)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Lauder Financial 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic oflreland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Going Concern

| The director considers the working capital requirements of the business on a regular basis to ensure that it has sufficient resources to meet obligations as they fall due. Furthermore financial assistance is provided in the form of loan capital from time to time, including the retention of capital to meet the requirement of the FCA Taking all of these factors in to account the director is of the view that the company has sufficient requirements over the next year and as such has prepared accounts on a going concern basis.

| Whilst no business is immune from the impact of the Covid 19 virus, business activities have continued and are expected to continue albeit on a basis that involves working remotely from clients. The director is of the view that this arrangement can continue for the foreseeable future.

| Fees and commissions earned

| Fees and commissions earned comprise the fair value of the consideration received or receivable for the sale of goods and rendering of services in the ordinary course of the company's activities.

| Fees and commissions are presented, net of value-added tax, rebates, discounts and shared commission.

| The company recognises revenue when the amount of revenue and related cost can be reliably measured, it is probable that the collectability of the related receivables is reasonably assured and when the specific criteria for each of the company's activities are met Commissions received on an indemnity basis are recognised over the earning period to which it relates.

| Turnover

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

| 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 | - | 25% on cost

| Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses.

| Government grants

| Government grants in relation to expenditure are credited when the expenditure is charged to profit and loss.

Lauder Financial Ltd (Registered number: SC528756)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| 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 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.

| Going concern

| The director considers the working capital requirements of the business on a regular basis to ensure that it has sufficient resources to meet obligations as they fall due. Furthermore financial assistance is provided in the form of loan capital from time to time, including the retention of capital to meet the requirement of the FCA. Taking all of these factors in to account the director is of the view that the company has sufficient requirements over the next year and as such has prepared accounts on a going concern basis.

| Fees and commissions earned

| Fees and commissions earned comprise the fair value of the consideration received or receivable for the sale of goods and rendering of services in the ordinary course of the company's activities.

| Fees and commissions are presented, net of value-added tax, rebates, discounts and shared commission.

| The company recognises revenue when the amount of revenue and related cost can be reliably measured, it is probable that the collectability of the related receivables is reasonably assured and when the specific criteria for each of the company's activities are met. Commissions received on an indemnity basis are recognised over the earning period to which it relates

Lauder Financial Ltd (Registered number: SC528756)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial assets and liabilities are recognised when the company becomes a party to the contractual provisions of the instrument and are classified in accordance with their underlying economic reality. The company has two main categories of financial instruments, which are loans and other receivables and other financial liabilities:

| Loans and other receivables

| Loans and other receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. Upon recognition, these assets are measured at fair value less directly related transaction expenses. In successive periods these are measured at amortised cost, and any differences between acquisition cost and redemption value is accounted for over the borrowing period by using the effective interest method. If transaction costs are immaterial and the credit period is short, amortised cost is equal to the nominal value less any allowance for credit losses.

| Other financial liabilities

| Other financial liabilities are recognised initially at fair value, net of transaction costs incurred. In successive periods these are measured at amortised cost. Any differences between acquisition cost and redemption value is accounted for over the borrowing period by using the effective interest method. If transaction costs are immaterial and the credit period is short, amortised cost is equal to the nominal value.

| Impairment of financial instruments

| A provision for impairment is established when there is objective evidence that, as a result of one or more events that occurred after the initial recognition, the estimated future cash flows have been impacted.

| Impairment of fixed assets

| At each reporting date, the company reviews the carrying amounts of its tangible and intangible fixed assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the amount of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | TANGIBLE FIXED ASSETS

| Fixed assets held at year-end have been fully written off due to the change in ownership after year-end.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 918 |  |

| Other debtors | 1,265 |  | - |  |

1,265 |  | 918 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 8,040 |  | 9,151 |  |

| Other creditors | 1,885 |  | 1,886 |  |

9,925 |  | 11,037 |  |