IRIS Accounts Production v25.4.0.155 07137872 Board of Directors 1.1.25 31.12.25 31.12.25 providing a managed investment portfolio service to advice businesses. 0 0 false true true false false true false 0 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07137872 2024-12-31 07137872 2025-12-31 07137872 2025-01-01 2025-12-31 07137872 2023-12-31 07137872 2024-01-01 2024-12-31 07137872 2024-12-31 07137872 ns15:EnglandWales 2025-01-01 2025-12-31 07137872 ns14:PoundSterling 2025-01-01 2025-12-31 07137872 ns10:Director1 2025-01-01 2025-12-31 07137872 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07137872 ns10:SmallEntities 2025-01-01 2025-12-31 07137872 ns10:Audited 2025-01-01 2025-12-31 07137872 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 07137872 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07137872 ns10:FullAccounts 2025-01-01 2025-12-31 07137872 ns10:Director2 2025-01-01 2025-12-31 07137872 ns10:Director3 2025-01-01 2025-12-31 07137872 ns10:RegisteredOffice 2025-01-01 2025-12-31 07137872 ns5:CurrentFinancialInstruments 2025-12-31 07137872 ns5:CurrentFinancialInstruments 2024-12-31 07137872 ns5:ShareCapital 2025-12-31 07137872 ns5:ShareCapital 2024-12-31 07137872 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 07137872 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 07137872 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 07137872 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31

REGISTERED NUMBER: 07137872 (England and Wales)

RSMR Portfolio Services Limited

Report of the Directors and

Financial Statements

for the Year Ended 31 December 2025

| RSMR Portfolio Services Limited (Registered number: 07137872) |

Contents of the Financial Statements

for the year ended 31 December 2025

Page |

| Company Information | 1 |

| Report of the Directors | 2 |

| Report of the Independent Auditors | 3 |

| Income Statement | 7 |

| Balance Sheet | 8 |

| Notes to the Financial Statements | 9 |

| RSMR Portfolio Services Limited |

Company Information

for the year ended 31 December 2025

| DIRECTORS: | A G Mills

| K A Rayner

| R J E Minter-Kemp

| REGISTERED OFFICE: | 20 Ryefield Business Park

| Belton Road

| Silsden

| Keighley

| West Yorkshire

| BD20 0EE

| REGISTERED NUMBER: | 07137872 (England and Wales)

| AUDITORS: | Walkers Accountants Limited

| Statutory Auditor and Chartered Accountants

| Aireside House

| Aireside Business Centre

| Royd Ings Avenue

| Keighley

| West Yorkshire

| BD21 4BZ

| RSMR Portfolio Services Limited (Registered number: 07137872) |

Report of the Directors

for the year ended 31 December 2025

The directors present their report with the financial statements of the company for the year ended 31 December 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2025 to the date of this report.

A G Mills

K A Rayner

Other changes in directors holding office are as follows:

R J E Minter-Kemp - appointed 7 January 2025

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Walkers Accountants Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

K A Rayner - Director

22 April 2026

Report of the Independent Auditors to the Members of

RSMR Portfolio Services Limited

Opinion

We have audited the financial statements of RSMR Portfolio Services Limited (the 'company') for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Report of the Directors has been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of

RSMR Portfolio Services Limited

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit; or

- | the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Directors.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page two, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Report of the Independent Auditors to the Members of

RSMR Portfolio Services Limited

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

- we identified the laws and regulations applicable to the company through discussions with directors and other management and review of appropriate industry knowledge. Key laws and regulations that we identified included the UK Companies Act, tax legislation and occupational health and employment legislation;

- we assessed the extent of compliance with the law and regulations identified above through making enquiries of management; and

- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the Company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

- tested journal entries and other adjustments for appropriateness to identify any unusual transactions, and evaluation the business rationale of significant transaction outside the normal course of the business.

- reviewed the application of accounting policies with focus on those with heightened estimation uncertainty.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- agreeing financial statement disclosures to underlying supporting documentation; and

- enquiring of management as to actual and potential litigation and claims.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Report of the Independent Auditors to the Members of

RSMR Portfolio Services Limited

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Michael William Procter (Senior Statutory Auditor)

for and on behalf of Walkers Accountants Limited

Statutory Auditor and Chartered Accountants

Aireside House

Aireside Business Centre

Royd Ings Avenue

Keighley

West Yorkshire

BD21 4BZ

22 April 2026

| RSMR Portfolio Services Limited (Registered number: 07137872) |

Income Statement

for the year ended 31 December 2025

| 31.12.25 |  | 31.12.24

£ | £ |

TURNOVER | 939,116 |  | 925,717 |  |

Administrative expenses | (870,743 | ) | (699,460 | ) |

OPERATING PROFIT | 68,373 |  | 226,257 |  |

Interest receivable and similar income | 57 |  | 230 |  |

PROFIT BEFORE TAXATION | 68,430 |  | 226,487 |  |

Tax on profit | (29,769 | ) | (61,002 | ) |

PROFIT FOR THE FINANCIAL YEAR | 38,661 |  | 165,485 |  |

| RSMR Portfolio Services Limited (Registered number: 07137872) |

Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 120,908 |  | 95,619 |  |

Cash at bank | 289,325 |  | 374,699 |  |

410,233 |  | 470,318 |  |

CREDITORS

Amounts falling due within one year | 5 | (37,589 | ) | (67,602 | ) |

NET CURRENT ASSETS | 372,644 |  | 402,716 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 372,644 |  | 402,716 |  |

CAPITAL AND RESERVES

Called up share capital | 68,000 |  | 68,000 |  |

Retained earnings | 304,644 |  | 334,716 |  |

372,644 |  | 402,716 |  |

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 22 April 2026 and were signed on its behalf by:

K A Rayner - Director

| RSMR Portfolio Services Limited (Registered number: 07137872) |

Notes to the Financial Statements

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| RSMR Portfolio Services Limited 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.

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

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.

| Revenue recognition

| For regulated activity, turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales tax. Specifically it is income earned during the financial year from assets under management on the investment platforms.

| For unregulated activity, turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales tax.

| 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.

3. | EMPLOYEES AND DIRECTORS

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

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 37,260 |  | 23,653 |  |

| Other debtors | 83,648 |  | 71,966 |  |

120,908 |  | 95,619 |  |

| RSMR Portfolio Services Limited (Registered number: 07137872) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 857 |  | - |  |

| Taxation and social security | 29,712 |  | 61,002 |  |

| Other creditors | 7,020 |  | 6,600 |  |

37,589 |  | 67,602 |  |