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REGISTERED NUMBER: SC431594 (Scotland)

Financial Statements for the Year Ended 31 August 2025

for

Why Be So Limited

Why Be So Limited (Registered number: SC431594)

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 6 |

Why Be So Limited

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | Mrs E Sangster

| Mr S Sangster

| REGISTERED OFFICE: | 17 Foxglove Road

| Newton Mearns

| Glasgow

| G77 6FP

| REGISTERED NUMBER: | SC431594 (Scotland)

| ACCOUNTANTS: | Nordens

| The Retreat

| 406 Roding Lane South

| Woodford Green

| Essex

| IG8 8EY

Why Be So Limited (Registered number: SC431594)

Statement of Financial Position

31 August 2025

| 31.8.25 |  | 31.8.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,039 |  | 484 |  |

CURRENT ASSETS

Debtors | 5 | 8,526 |  | 5,070 |  |

Cash at bank | 90,604 |  | 107,286 |  |

99,130 |  | 112,356 |  |

CREDITORS

Amounts falling due within one year | 6 | (7,702 | ) | (9,718 | ) |

NET CURRENT ASSETS | 91,428 |  | 102,638 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 92,467 |  | 103,122 |  |

CAPITAL AND RESERVES

Called up share capital | 12 |  | 12 |  |

Retained earnings | 92,455 |  | 103,110 |  |

SHAREHOLDERS' FUNDS | 92,467 |  | 103,122 |  |

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 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.

Why Be So Limited (Registered number: SC431594)

Statement of Financial Position - continued

31 August 2025

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 5 January 2026 and were signed on its behalf by:

Mrs E Sangster - Director

Mr S Sangster - Director

Why Be So Limited (Registered number: SC431594)

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Why Be So 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.

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.

| 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 reducing balance

| 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.

| 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 - 2 ) .

Why Be So Limited (Registered number: SC431594)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 September 2024 | 3,678 |  |

| Additions | 901 |  |

| At 31 August 2025 | 4,579 |  |

| DEPRECIATION

| At 1 September 2024 | 3,194 |  |

| Charge for year | 346 |  |

| At 31 August 2025 | 3,540 |  |

| NET BOOK VALUE

| At 31 August 2025 | 1,039 |  |

| At 31 August 2024 | 484 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade debtors | 8,526 |  | 5,070 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Taxation and social security | 7,570 |  | 9,671 |  |

| Other creditors | 132 |  | 47 |  |

7,702 |  | 9,718 |  |

7. | RELATED PARTY DISCLOSURES

| The Director Mrs E Sangster and Mr S Sangster are considered to be the key management personnel.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Why Be So Limited

The following reproduces the text of the report prepared for the directors 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 Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Why Be So Limited for the year ended 31 August 2025 which comprise the Income Statement, Statement of Financial Position and the related notes 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 in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Why Be So Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Why Be So Limited and state those matters that we have agreed to state to the Board of Directors of Why Be So Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Why Be So Limited and its Board of Directors, as a body, for our work or for this report.

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

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

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