IRIS Accounts Production v26.1.0.640 SC189743 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC189743 2024-12-31 SC189743 2025-12-31 SC189743 2025-01-01 2025-12-31 SC189743 2023-12-31 SC189743 2024-01-01 2024-12-31 SC189743 2024-12-31 SC189743 ns15:Scotland 2025-01-01 2025-12-31 SC189743 ns14:PoundSterling 2025-01-01 2025-12-31 SC189743 ns10:Director1 2025-01-01 2025-12-31 SC189743 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC189743 ns10:SmallEntities 2025-01-01 2025-12-31 SC189743 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC189743 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 SC189743 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC189743 ns10:FullAccounts 2025-01-01 2025-12-31 SC189743 1 2025-01-01 2025-12-31 SC189743 ns10:Director2 2025-01-01 2025-12-31 SC189743 ns10:CompanySecretary1 2025-01-01 2025-12-31 SC189743 ns10:RegisteredOffice 2025-01-01 2025-12-31 SC189743 ns5:CurrentFinancialInstruments 2025-12-31 SC189743 ns5:CurrentFinancialInstruments 2024-12-31 SC189743 ns5:Non-currentFinancialInstruments 2025-12-31 SC189743 ns5:Non-currentFinancialInstruments 2024-12-31 SC189743 ns5:ShareCapital 2025-12-31 SC189743 ns5:ShareCapital 2024-12-31 SC189743 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 SC189743 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 SC189743 ns5:NetGoodwill 2025-01-01 2025-12-31 SC189743 ns5:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 SC189743 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-01-01 2025-12-31 SC189743 ns5:PlantMachinery 2025-01-01 2025-12-31 SC189743 ns5:FurnitureFittings 2025-01-01 2025-12-31 SC189743 ns5:MotorVehicles 2025-01-01 2025-12-31 SC189743 ns5:NetGoodwill 2024-12-31 SC189743 ns5:NetGoodwill 2025-12-31 SC189743 ns5:NetGoodwill 2024-12-31 SC189743 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-12-31 SC189743 ns5:PlantMachinery 2024-12-31 SC189743 ns5:FurnitureFittings 2024-12-31 SC189743 ns5:MotorVehicles 2024-12-31 SC189743 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-12-31 SC189743 ns5:PlantMachinery 2025-12-31 SC189743 ns5:FurnitureFittings 2025-12-31 SC189743 ns5:MotorVehicles 2025-12-31 SC189743 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-12-31 SC189743 ns5:PlantMachinery 2024-12-31 SC189743 ns5:FurnitureFittings 2024-12-31 SC189743 ns5:MotorVehicles 2024-12-31 SC189743 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-12-31 SC189743 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-01-01 2025-12-31 SC189743 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-12-31 SC189743 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-12-31 SC189743 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 SC189743 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 SC189743 ns5:Secured 2025-12-31 SC189743 ns5:Secured 2024-12-31 SC189743 1 2025-01-01 2025-12-31

REGISTERED NUMBER: SC189743 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CHRISTIE FINANCIAL PLANNING LIMITED

CHRISTIE FINANCIAL PLANNING LIMITED (REGISTERED NUMBER: SC189743)

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 |

CHRISTIE FINANCIAL PLANNING LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | P Christie

| M Christie

| SECRETARY: | C Christie

| REGISTERED OFFICE: | 20 Barns Street

| AYR

| Ayrshire

| KA7 1XA

| REGISTERED NUMBER: | SC189743 (Scotland)

| ACCOUNTANTS: | Galbraith Pritchards

| 20 Barns Street

| Ayr

| Ayrshire

| KA7 1XA

| BANKERS: | Royal Bank of Scotland

| 339 Byres Road

| Glasgow

| G12 8QP

CHRISTIE FINANCIAL PLANNING LIMITED (REGISTERED NUMBER: SC189743)

BALANCE SHEET

31 DECEMBER 2025

| 31/12/25 | 31/12/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 23,445 |  | 135,273 |  |

Investment property | 6 | 13,000 |  | 13,000 |  |

36,445 |  | 148,273 |  |

CURRENT ASSETS

Debtors | 7 | 71,901 |  | 28,206 |  |

Cash at bank | 128,729 |  | 335,118 |  |

200,630 |  | 363,324 |  |

CREDITORS

Amounts falling due within one year | 8 | 74,837 |  | 199,459 |  |

NET CURRENT ASSETS | 125,793 |  | 163,865 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 162,238 |  | 312,138 |  |

CREDITORS

Amounts falling due after more than one year | 9 | - |  | 59,439 |  |

NET ASSETS | 162,238 |  | 252,699 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 161,238 |  | 251,699 |  |

SHAREHOLDERS' FUNDS | 162,238 |  | 252,699 |  |

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 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.

CHRISTIE FINANCIAL PLANNING LIMITED (REGISTERED NUMBER: SC189743)

BALANCE SHEET - continued

31 DECEMBER 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 April 2026 and were signed on its behalf by:

P Christie - Director

CHRISTIE FINANCIAL PLANNING LIMITED (REGISTERED NUMBER: SC189743)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Christie Financial Planning 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 represents direct commissions receivable, net of clawback payments in the period

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of five years.

| 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.

| 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

| Short leasehold | - | 20% on cost

| Plant and machinery | - | At variable rates

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| A review of impairment is carried out at each reporting date. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

| Investment property

| Investment property is included at fair value. Gains are recognised in the income statement.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

CHRISTIE FINANCIAL PLANNING LIMITED (REGISTERED NUMBER: SC189743)

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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 6 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 252,000 |  |

| AMORTISATION

| At 1 January 2025

| and 31 December 2025 | 252,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Short |  | Plant and |  | and |  | Motor |

| leasehold |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 6,786 |  | 40,896 |  | 4,230 |  | 163,862 |  | 215,774 |  |

| Disposals | - |  | - |  | - |  | (163,862 | ) | (163,862 | ) |

| At 31 December 2025 | 6,786 |  | 40,896 |  | 4,230 |  | - |  | 51,912 |  |

| DEPRECIATION

| At 1 January 2025 | 6,785 |  | 12,816 |  | 3,005 |  | 57,895 |  | 80,501 |  |

| Charge for year | - |  | 5,616 |  | 245 |  | - |  | 5,861 |  |

| Eliminated on disposal | - |  | - |  | - |  | (57,895 | ) | (57,895 | ) |

| At 31 December 2025 | 6,785 |  | 18,432 |  | 3,250 |  | - |  | 28,467 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1 |  | 22,464 |  | 980 |  | - |  | 23,445 |  |

| At 31 December 2024 | 1 |  | 28,080 |  | 1,225 |  | 105,967 |  | 135,273 |  |

CHRISTIE FINANCIAL PLANNING LIMITED (REGISTERED NUMBER: SC189743)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 January 2025 | 163,862 |  |

| Disposals | (163,862 | ) |

| At 31 December 2025 | - |  |

| DEPRECIATION

| At 1 January 2025 | 57,895 |  |

| Eliminated on disposal | (57,895 | ) |

| At 31 December 2025 | - |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | 105,967 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025

| and 31 December 2025 | 13,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 13,000 |  |

| At 31 December 2024 | 13,000 |  |

| The investment property is shown at cost. The director does not consider this to be materially different from its fair value.

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

| 31/12/25 |  | 31/12/24

£ | £ |

| Trade debtors | 71,901 |  | 28,206 |  |

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

| 31/12/25 |  | 31/12/24

£ | £ |

| Bank loans and overdrafts | 4,467 |  | 10,648 |  |

| Hire purchase contracts | - |  | 38,882 |  |

| Taxation and social security | 40,620 |  | 116,543 |  |

| Other creditors | 29,750 |  | 33,386 |  |

74,837 |  | 199,459 |  |

CHRISTIE FINANCIAL PLANNING LIMITED (REGISTERED NUMBER: SC189743)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31/12/25 |  | 31/12/24

£ | £ |

| Bank loans | - |  | 4,160 |  |

| Hire purchase contracts | - |  | 55,279 |  |

- |  | 59,439 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31/12/25 |  | 31/12/24

£ | £ |

| Bank loans | 4,467 |  | 14,808 |  |

| Hire purchase contracts | - |  | 94,161 |  |

4,467 |  | 108,969 |  |

11. | RELATED PARTY DISCLOSURES

| The company leases its office from Merchant Investors Assurance Company Limited, with whom the director invests his pension.

12. | ULTIMATE CONTROLLING PARTY

| Mr P Christie, a Company Director, together with his spouse, Mrs C Christie, are regarded as the ultimate controlling parties.