Registration number: 07654200

Thind Wealth Advisory Limited

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 9

Thind Wealth Advisory Limited

Company Information

Directors

Mr Gurtinder Singh Thind Mr Gurvinder Singh Thind

Registered office

3 Crewe Road Sandbach Cheshire CW11 4NE

Thind Wealth Advisory Limited

(Registration number: 07654200)
Abridged Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	1,917,623	2,189,434
Tangible assets	5	2,794	2,111
		1,920,417	2,191,545
Current assets
Debtors	6	790,330	706,407
Cash at bank and in hand		24,046	23,519
		814,376	729,926
Prepayments and accrued income		705	642
Creditors: Amounts falling due within one year		(473,320)	(475,288)
Net current assets		341,761	255,280
Total assets less current liabilities		2,262,178	2,446,825
Creditors: Amounts falling due after more than one year		(1,582,093)	(1,865,634)
Provisions for liabilities		(698)	(401)
Accruals and deferred income		(19,506)	(16,041)
Net assets		659,881	564,749
Capital and reserves
Called up share capital	7	1,200	1,200
Retained earnings		658,681	563,549
Shareholders' funds		659,881	564,749

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 April 2026 and signed on its behalf by:
 

Thind Wealth Advisory Limited

(Registration number: 07654200)
Abridged Balance Sheet as at 31 December 2025

......................................... Mr Gurvinder Singh Thind Director

Thind Wealth Advisory Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
3 Crewe Road
Sandbach
Cheshire
CW11 4NE
United Kingdom

The principal place of business is:
Woolpack House
70 Brinksway
Stockport
SK3 0BY
United Kingdom

These financial statements were authorised for issue by the Board on 30 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Thind Wealth Advisory Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33% on cost
Fixtures & fittings	20% on reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	amortised evenly over its useful life of 15 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Thind Wealth Advisory Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Thind Wealth Advisory Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 7 (2024 - 6).

4	Intangible assets

	Total £
Cost or valuation
At 1 January 2025	4,077,165
At 31 December 2025	4,077,165
Amortisation
At 1 January 2025	1,887,731
Amortisation charge	271,811
At 31 December 2025	2,159,542
Carrying amount
At 31 December 2025	1,917,623
At 31 December 2024	2,189,434

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2025	32,274	32,274
Additions	1,805	1,805
At 31 December 2025	34,079	34,079
Depreciation
At 1 January 2025	30,163	30,163
Charge for the year	1,122	1,122
At 31 December 2025	31,285	31,285
Carrying amount
At 31 December 2025	2,794	2,794
At 31 December 2024	2,111	2,111

Thind Wealth Advisory Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

6

Debtors

Debtors includes £Nil (2024 - £Nil) due after more than one year.

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary A of £1 each	1,000	1,000	1,000	1,000
Ordinary B of £1 each	100	100	100	100
Ordinary C of £1 each	100	100	100	100
	1,200	1,200	1,200	1,200

8

Dividends

Interim dividends paid

		2025 £		2024 £
Interim dividend of £35.99 (2024 - £37.40) per each Ordinary A		35,990		37,400
Interim dividend of £Nil per each Ordinary B		-		-
Interim dividend of £Nil per each Ordinary C		-		-
		35,990		37,400

9	Related party transactions

Key management personnel

Mr Gurvinder Singh Thind

Summary of transactions with key management

Directors Loan Account

 As at 31st December 2025, the company owed Mr G Thind £65,468 (2024: £59,315) in the form of a directors loan. During the period, interest was charged in the sum of £4,709 (2024: £4,266).
 

Thind Wealth Advisory Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	12,570	12,570

Summary of transactions with all entities with joint control or significant interest

Thind Capital Ventures Ltd
Intercompany Loan

Within the year, the company distributed net loans totalling £77,516 (2024: £39,500) to the connected entity which is controlled by virtue of Mr G S Thind shareholding and directorship in the same.

As at 31st December 2025, the company was owed £731,348 (2024: £653,832) by Thind Capital Ventures Ltd in the form of an interest free intercompany loan with no specific repayment terms.

10	Parent and ultimate parent undertaking

The ultimate controlling party is Mr G S Thind.