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REGISTERED NUMBER: 13681741 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

ARGYLL DRUMMOND FINANCIAL SERVICES LTD

ARGYLL DRUMMOND FINANCIAL SERVICES LTD (REGISTERED NUMBER: 13681741) |

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| ARGYLL DRUMMOND FINANCIAL SERVICES LTD |

COMPANY INFORMATION

For The Year Ended 31 October 2025

| DIRECTOR: | Mr I Leyden

| REGISTERED OFFICE: | Bank Side Farm

| Reedness

| Goole

| East Riding of Yorks

| DN14 8ET

| REGISTERED NUMBER: | 13681741 (England and Wales)

| ACCOUNTANTS: | Fortus Limited

| Business Advisors & Accountants

| Equinox House

| Clifton Park, Shipton Road

| York

| Yorkshire

| YO30 5PA

ARGYLL DRUMMOND FINANCIAL SERVICES LTD (REGISTERED NUMBER: 13681741) |

BALANCE SHEET

31 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 626 |  | 938 |  |

Tangible assets | 5 | 1,181 |  | 1,575 |  |

1,807 |  | 2,513 |  |

CURRENT ASSETS

Debtors | 6 | 300 |  | 3,252 |  |

Cash at bank | 16,282 |  | 10,490 |  |

16,582 |  | 13,742 |  |

CREDITORS

Amounts falling due within one year | 7 | 10,376 |  | 10,044 |  |

NET CURRENT ASSETS | 6,206 |  | 3,698 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 8,013 |  | 6,211 |  |

CAPITAL AND RESERVES

Called up share capital | 3 |  | 3 |  |

Retained earnings | 8,010 |  | 6,208 |  |

SHAREHOLDERS' FUNDS | 8,013 |  | 6,211 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 April 2026 and were signed by:

Mr I Leyden - Director

ARGYLL DRUMMOND FINANCIAL SERVICES LTD (REGISTERED NUMBER: 13681741) |

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Argyll Drummond Financial Services Ltd is a private company, limited by shares , registered in England and Wales. 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.

| These financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable in the course of providing wealth management advice services.

| 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.

| Development 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 the cost less estimated residual value of each asset over its estimated useful life.

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

| Taxation

| Taxation for the year comprises current 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 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.

| 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.

| Going concern

| At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the

| financial statements.

| Cash at bank and in hand

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown with borrowings in current liabilities.

ARGYLL DRUMMOND FINANCIAL SERVICES LTD (REGISTERED NUMBER: 13681741) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 October 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 1,564 |  |

| AMORTISATION

| At 1 November 2024 | 626 |  |

| Charge for year | 312 |  |

| At 31 October 2025 | 938 |  |

| NET BOOK VALUE

| At 31 October 2025 | 626 |  |

| At 31 October 2024 | 938 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 2,895 |  |

| DEPRECIATION

| At 1 November 2024 | 1,320 |  |

| Charge for year | 394 |  |

| At 31 October 2025 | 1,714 |  |

| NET BOOK VALUE

| At 31 October 2025 | 1,181 |  |

| At 31 October 2024 | 1,575 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 300 |  | 3,252 |  |

ARGYLL DRUMMOND FINANCIAL SERVICES LTD (REGISTERED NUMBER: 13681741) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 October 2025

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

2025 | 2024 |

£ | £ |

| Corporation tax | 4,278 |  | 2,432 |  |

| Pension | 139 |  | 144 |  |

| Social security and other taxes | 477 |  | - |  |

| Other creditors | 3,371 |  | 5,202 |  |

| Directors' current accounts | 128 |  | 466 |  |

| Accrued expenses | 1,983 |  | 1,800 |  |

10,376 |  | 10,044 |  |