REGISTERED NUMBER: SC584012 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Lamont Financial Planners Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Lamont

C Lamont

REGISTERED OFFICE:

38 Marchbank Gardens

Paisley

Renfrewshire

PA1 3JD

REGISTERED NUMBER:

SC584012 (Scotland)

ACCOUNTANTS:

KPP Glasgow South Ltd

Chartered Certified Accountants

Unit 3 , 37 Rosyth Road

Morris Park

Glasgow

G5 0YE

FIXED ASSETS

Intangible assets

4

75,000

75,000

Tangible assets

5

1,738

851

76,738

75,851

CURRENT ASSETS

Cash at bank and in hand

174,016

140,370

CREDITORS

Amounts falling due within one year

6

37,813

58,261

NET CURRENT ASSETS

136,203

82,109

TOTAL ASSETS LESS CURRENT LIABILITIES

212,941

157,960

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

212,841

157,860

SHAREHOLDERS' FUNDS

212,941

157,960

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.

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 25 March 2026 and were signed on its behalf by:

S Lamont - Director

1.	STATUTORY INFORMATION

Lamont Financial Planners 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.

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

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 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

75,000

NET BOOK VALUE

At 31 December 2025

75,000

At 31 December 2024

75,000

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

2,997

Additions

1,466

At 31 December 2025

4,463

DEPRECIATION

At 1 January 2025

2,146

Charge for year

579

At 31 December 2025

2,725

NET BOOK VALUE

At 31 December 2025

1,738

At 31 December 2024

851

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Tax

15,137

45,495

Directors' current accounts

20,009

11,485

Accrued expenses

2,667

1,281

37,813

58,261

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary Share Capital

£1

100

100