REGISTERED NUMBER: SC573384 (Scotland)

THINK SHARE LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A R Hodges

REGISTERED OFFICE:

8-10 Corn Exchange Road

Stirling

FK8 2HX

REGISTERED NUMBER:

SC573384 (Scotland)

ACCOUNTANTS:

Benham Conway & Co

16 Royal Crescent

Glasgow

G3 7SL

FIXED ASSETS

Intangible assets

4

826

1,157

Tangible assets

5

9,807

15,593

10,633

16,750

CURRENT ASSETS

Debtors

6

90,042

84,339

Cash at bank

66,534

105,309

156,576

189,648

CREDITORS

Amounts falling due within one year

7

116,923

122,479

NET CURRENT ASSETS

39,653

67,169

TOTAL ASSETS LESS CURRENT LIABILITIES

50,286

83,919

CREDITORS

Amounts falling due after more than one year

8

-

(4,980

)

PROVISIONS FOR LIABILITIES

(1,863

)

(3,487

)

NET ASSETS

48,423

75,452

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

48,422

75,451

SHAREHOLDERS' FUNDS

48,423

75,452

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 8 May 2026 and were signed by:

A R Hodges - Director

1.	STATUTORY INFORMATION

Think Share Limited 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 represents services provided in the year excluding 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.

A domain name is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 25% on cost

Financial instruments

Basic financial instruments, including trade and other payables, bank loans and other loans that are classified as debt, are initially recognised at transaction price and are subsequently carried at amortised cost, using the effective interest rate method.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme and makes pension contributions to the personal pension scheme of the company's director. Contributions payable to these pension schemes are charged to the profit or loss in the period to which they relate.

Leasing

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over

the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 September 2024

and 31 August 2025

1,652

AMORTISATION

At 1 September 2024

495

Charge for year

331

At 31 August 2025

826

NET BOOK VALUE

At 31 August 2025

826

At 31 August 2024

1,157

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

26,189

Additions

1,260

At 31 August 2025

27,449

DEPRECIATION

At 1 September 2024

10,596

Charge for year

7,046

At 31 August 2025

17,642

NET BOOK VALUE

At 31 August 2025

9,807

At 31 August 2024

15,593

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

65,209

51,967

Other debtors

24,833

23,635

Director's loan account

-

8,737

90,042

84,339

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

4,980

6,497

Trade creditors

3,216

1,561

Taxation and social security

61,574

78,268

Other creditors

47,153

36,153

116,923

122,479

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

-

4,980

9.	OTHER FINANCIAL COMMITMENTS

At 31 August 2025 the company was committed to making total payments under non-cancellable operating leases of £32,770 (2024, £32,444).

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At 31 August 2024 the company had provided the company's director with interest free loans totalling £8,737. There were no fixed repayment terms for these loans.