| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 28 FEBRUARY 2026 |
| FOR |
| Kelvin Financial Planning Limited |
| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 28 FEBRUARY 2026 |
| FOR |
| Kelvin Financial Planning Limited |
| Kelvin Financial Planning Limited (Registered number: SC406519) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 28 FEBRUARY 2026 |
| Page |
| Company information | 1 |
| Balance sheet | 2 |
| Notes to the financial statements | 4 |
| Kelvin Financial Planning Limited |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 28 FEBRUARY 2026 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Pavilion 2 |
| 3 Dava Street |
| Broomloan Road |
| Glasgow |
| G51 2JA |
| Kelvin Financial Planning Limited (Registered number: SC406519) |
| BALANCE SHEET |
| 28 FEBRUARY 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Investments | 6 |
| CURRENT ASSETS |
| Debtors | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| Kelvin Financial Planning Limited (Registered number: SC406519) |
| BALANCE SHEET - continued |
| 28 FEBRUARY 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Kelvin Financial Planning Limited (Registered number: SC406519) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 28 FEBRUARY 2026 |
| 1. | STATUTORY INFORMATION |
| Kelvin Financial Planning Limited is a |
| 2. | ACCOUNTING POLICIES |
| BASIS OF PREPARING THE FINANCIAL STATEMENTS |
| TURNOVER |
| Turnover represents amounts invoiced during the year net, exclusive of Value Added Tax. |
| 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 |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Computer equipment | - |
| 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. |
| HIRE PURCHASE AND LEASING COMMITMENTS |
| 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 makes contributions towards the directors' money purchase pension schemes. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| Kelvin Financial Planning Limited (Registered number: SC406519) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 28 FEBRUARY 2026 |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1 March 2025 |
| and 28 February 2026 |
| AMORTISATION |
| At 1 March 2025 |
| and 28 February 2026 |
| NET BOOK VALUE |
| At 28 February 2026 |
| At 28 February 2025 |
| 5. | TANGIBLE FIXED ASSETS |
| Plant and |
| Land and | machinery |
| buildings | etc | Totals |
| £ | £ | £ |
| COST |
| At 1 March 2025 |
| and 28 February 2026 |
| DEPRECIATION |
| At 1 March 2025 |
| Charge for year |
| At 28 February 2026 |
| NET BOOK VALUE |
| At 28 February 2026 |
| At 28 February 2025 |
| 6. | FIXED ASSET INVESTMENTS |
| Other |
| investments |
| £ |
| COST |
| At 1 March 2025 |
| Additions |
| At 28 February 2026 |
| NET BOOK VALUE |
| At 28 February 2026 |
| At 28 February 2025 |
| Kelvin Financial Planning Limited (Registered number: SC406519) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 28 FEBRUARY 2026 |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Other debtors |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| A company owned by M Jackson invoiced Kelvin Financial Limited for £72,662 (2025-£132,575) for professional services. |
| A company owned by C Malcolm invoiced Kelvin Financial Limited for £17,000 (2025-£16,651.01) for professional services. |