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REGISTERED NUMBER: SC239239 (Scotland)

| The Hearing Aid Advice Centre Ltd. |

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| The Hearing Aid Advice Centre Ltd. (Registered number: SC239239) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| The Hearing Aid Advice Centre Ltd. |

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | Mr C J Forrest

| SECRETARY: | Ms L Ryan

| REGISTERED OFFICE: | Audiology House

| 13 Oakwood Park

| Livingston

| West Lothian

| EH54 8AW

| REGISTERED NUMBER: | SC239239 (Scotland)

| ACCOUNTANTS: | Whitelaw Wells

| 9 Ainslie Place

| Edinburgh

| Midlothian

| EH3 6AT

| BANKERS: | The Royal Bank of Scotland

| Livingston Branch

| 4 Almondvale South

| Livingston

| EH54 6NB

| The Hearing Aid Advice Centre Ltd. (Registered number: SC239239) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 8,699 |  | 9,028 |  |

Tangible assets | 5 | 22,821 |  | 31,287 |  |

Investment property | 6 | 250,000 |  | 250,000 |  |

281,520 |  | 290,315 |  |

CURRENT ASSETS

Cash at bank | 232,885 |  | 234,155 |  |

CREDITORS

Amounts falling due within one year | 7 | 12,552 |  | 12,547 |  |

NET CURRENT ASSETS | 220,333 |  | 221,608 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 501,853 |  | 511,923 |  |

PROVISIONS FOR LIABILITIES | 11,181 |  | 12,455 |  |

NET ASSETS | 490,672 |  | 499,468 |  |

| The Hearing Aid Advice Centre Ltd. (Registered number: SC239239) |

Balance Sheet - continued

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 9 | 24,880 |  | 24,880 |  |

Retained earnings | 9 | 465,692 |  | 474,488 |  |

SHAREHOLDERS' FUNDS | 490,672 |  | 499,468 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 16 March 2026 and were signed by:

Mr C J Forrest - Director

| The Hearing Aid Advice Centre Ltd. (Registered number: SC239239) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| The Hearing Aid Advice Centre 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 as modified by the revaluation of certain assets.

| Turnover and revenue recognition

| Turnover represents the invoiced sales of hearing aids, and the receipt of property rental income.

| Revenue from hearing aids is recognised as earned, and to the extent that, the company has obtained the rights to the consideration in exchange for these goods. It is measured at the fair value of the right to consideration, which represents amounts chargeable to customers.

| Rent is recognised in accordance with the lease agreement. Where there are lease incentives such as rent free periods the rent relating to these incentives is accrued and subsequently released of the full period of the lease agreement. Property sales are recognised with reference to completion date.

| 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.

| Website costs are being amortised evenly over their estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 33% on cost and 25% on reducing balance

| Investment property

| Investment properties are shown at their fair value. Any surplus or deficit arising from changes in fair value are recognised in the profit and loss account for the year. A reduction in value due to fluctuation in the property market conditions is not considered to be permanent.

| Deferred taxation is provided on any fair value surplus at the rate expected to apply when the property is sold and at the year end is included in the fair value reserve with the relevant change in fair value.

| The Hearing Aid Advice Centre Ltd. (Registered number: SC239239) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

| All loans with related parties are repayable on demand.

| 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.

| Provisions

| Provisions are recognised where the company has a present obligation as a result of a past event, it is probable the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

| The Hearing Aid Advice Centre Ltd. (Registered number: SC239239) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 January 2025 | 21,733 |  |

| Additions | 2,409 |  |

| At 31 December 2025 | 24,142 |  |

| AMORTISATION

| At 1 January 2025 | 12,705 |  |

| Charge for year | 2,738 |  |

| At 31 December 2025 | 15,443 |  |

| NET BOOK VALUE

| At 31 December 2025 | 8,699 |  |

| At 31 December 2024 | 9,028 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 85,013 |  |

| DEPRECIATION

| At 1 January 2025 | 53,726 |  |

| Charge for year | 8,466 |  |

| At 31 December 2025 | 62,192 |  |

| NET BOOK VALUE

| At 31 December 2025 | 22,821 |  |

| At 31 December 2024 | 31,287 |  |

| The Hearing Aid Advice Centre Ltd. (Registered number: SC239239) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025

| and 31 December 2025 | 250,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 250,000 |  |

| At 31 December 2024 | 250,000 |  |

| Fair value at 31 December 2025 is represented by:

£ |

| Valuation in 2018 | (325 | ) |

| Valuation in 2021 | 20,000 |  |

| Valuation in 2022 | 10,000 |  |

| Cost | 220,325 |  |

250,000 |  |

| If the investment properties had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 220,325 |  | 220,325 |  |

| The properties are shown at the director's estimated valuation as at 31 December 2025.

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 5,656 |  | 8,597 |  |

| Other creditors | 6,896 |  | 3,950 |  |

12,552 |  | 12,547 |  |

| Included in other creditors is the balance due on the director's current account of £3,605 (2024 - £1,675). This balance is interest-free, unsecured, and repayable on demand.

| The Hearing Aid Advice Centre Ltd. (Registered number: SC239239) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

8. | SECURED DEBTS

| The Royal Bank of Scotland plc holds standard securities against the two investment properties, and also holds a floating charge over the assets of the company.

9. | RESERVES

| Fair |

| Retained |  | value |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 January 2025 | 474,488 |  | 24,880 |  | 499,368 |  |

| Profit for the year | 16,704 |  | 16,704 |  |

| Dividends | (25,500 | ) | (25,500 | ) |

| At 31 December 2025 | 465,692 |  | 24,880 |  | 490,572 |  |

| The fair value reserve represents the net revaluation surplus on investment properties that is not readily distributable as realised earnings.