AITKEN ADVISORY LIMITED

Company Registration Number:
15025950 (England and Wales)

Unaudited abridged accounts for the year ended 31 July 2025

Period of accounts

Start date: 01 August 2024

End date: 31 July 2025

AITKEN ADVISORY LIMITED

Contents of the Financial Statements

for the Period Ended 31 July 2025

Balance sheet
Notes

AITKEN ADVISORY LIMITED

Balance sheet

As at 31 July 2025


Notes
2025
2024


£
£
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 926 1,390
Investments: 4 359,124 0
Total fixed assets: 360,050 1,390
Current assets
Cash at bank and in hand: 6,175 0
Total current assets: 6,175 0
Creditors: amounts falling due within one year:   0 (6,851)
Net current assets (liabilities): 6,175 (6,851)
Total assets less current liabilities: 366,225 (5,461)
Creditors: amounts falling due after more than one year: 5 (312,835) 0
Total net assets (liabilities): 53,390 (5,461)
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 53,290 (5,561)
Shareholders funds: 53,390 (5,461)

The notes form part of these financial statements

AITKEN ADVISORY LIMITED

Balance sheet statements

For the year ending 31 July 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 24 April 2026
and signed on behalf of the board by:

Name: Gordon Montgomery Aitken
Status: Director

The notes form part of these financial statements

AITKEN ADVISORY LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover comprises the invoiced value of advisory and consulting services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets and depreciation policy

Tangible fixed assets are stated at cost less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives. Plant and Machinery: 25% Straight Line.

Other accounting policies

The company holds investments in UK-listed life insurance and asset management companies as part of its advisory activities. These investments are measured at fair value at each reporting date, determined by reference to quoted market prices. Changes in fair value are recognised in profit or loss in the period in which they arise.

AITKEN ADVISORY LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

2. Employees

2025 2024
Average number of employees during the period 1 1

The principal activity of the company is the provision of specialist advisory and consulting services to the UK life insurance and asset management sectors. The company also maintains a portfolio of investments in UK-listed life insurance and asset management companies, held to support the company's advisory activities by maintaining direct familiarity with its sector coverage universe.

AITKEN ADVISORY LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

3. Tangible Assets

Total
Cost £
At 01 August 2024 1,854
Additions 0
At 31 July 2025 1,854
Depreciation
At 01 August 2024 464
Charge for year 464
At 31 July 2025 928
Net book value
At 31 July 2025 926
At 31 July 2024 1,390

AITKEN ADVISORY LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

4. Fixed investments

The company's investment portfolio comprises holdings in UK-listed life insurance and asset management companies within the company's sector coverage universe. These investments are held to maintain direct familiarity with the operational and capital allocation decisions of the companies on which the company advises, and to provide first-hand insight for advisory clients. Investments are held at fair value, determined by reference to quoted market prices at the nearest available statement date (30 June 2025). At 1 August 2024: nil. Additions at cost: £300,015. Revaluation to fair value: £59,109. At 31 July 2025: £359,124.

AITKEN ADVISORY LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

5. Creditors: amounts falling due after more than one year note

Directors' current accounts represent amounts owed to the directors in respect of funds introduced to finance the company's operations and investment activities. The directors have confirmed that they do not intend to seek repayment of these amounts within twelve months of the balance sheet date. 2025: £312,835. 2024: nil.