REGISTERED NUMBER: 07513182 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

The Wealth Harbour Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

-

1,594

CURRENT ASSETS

Debtors

5

54,424

187,377

Cash at bank

115,898

19,660

170,322

207,037

CREDITORS

Amounts falling due within one year

6

64,550

79,456

NET CURRENT ASSETS

105,772

127,581

TOTAL ASSETS LESS CURRENT LIABILITIES

105,772

129,175

CAPITAL AND RESERVES

Called up share capital

7

945

945

Retained earnings

104,827

128,230

SHAREHOLDERS' FUNDS

105,772

129,175

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 May 2026 and were signed by:

J C J Dent - Director

1.	STATUTORY INFORMATION

The Wealth Harbour Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07513182

Registered office:

3rd Floor Eagle Tower

Montpellier Drive

Cheltenham

Gloucestershire

GL50 1TA

The presentation currency of the financial statements is the Pound Sterling (£).

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

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings - 5 year straight line

Computer equipment - 3 year straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss .

Financial instruments

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payment ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 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 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

Cost

At 1 January 2025

and 31 December 2025

29,894

Depreciation

At 1 January 2025

28,300

Charge for year

1,594

At 31 December 2025

29,894

Net book value

At 31 December 2025

-

At 31 December 2024

1,594

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

941

3,820

Other debtors

53,483

183,557

54,424

187,377

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Finance leases

316

211

Trade creditors

2,888

4,211

Taxation and social security

56,080

44,058

Other creditors

5,266

30,976

64,550

79,456

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

852

Ordinary

£1

852

852

45

Ordinary A

£1

45

45

48

Ordinary B

£1

48

48

945

945

8.	FINANCIAL COMMITMENTS

The total value of financial commitments, guarantees and contingencies that are not included in the balance sheet amounts to £34,599 (2024: £nil).

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

J C J Dent

Balance outstanding at start of year

57,606

26,199

Amounts advanced

115,931

91,719

Amounts repaid

(128,671

)

(60,312

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

44,866

57,606

The above loan is included within other debtors. The loan is unsecured and repayable on demand. Interest has been charged at the official rate of 2.25% and 3.75% per annum.

10.	RELATED PARTY DISCLOSURES

Included within other debtors is £41 (2024: £17,979) due from shareholders of the company. Interest has been charged at the official rate of 2.25%.

11.	POST BALANCE SHEET EVENTS

On 13 August 2025, the shareholders of the Company entered into an option agreement with AFP Bidco Ltd under which the buyer was granted an option to acquire 100% of the issued share capital of The Wealth Harbour Limited, subject to the satisfaction of certain conditions.

As the option had not been exercised at 31 December 2025, no amounts have been recognised in respect of this consideration, and the transaction is treated as a non adjusting post balance sheet event.

On the same date, the Company entered into an Asset Purchase Agreement with Hybrid Advice Central Limited for the transfer of certain regulated assets. The consideration for this transfer was £1, and the Company retained responsibility for substantially all liabilities arising prior to the effective date of transfer.

The directors consider that the execution of these agreements does not impact the carrying value of the Company's assets or liabilities at the balance sheet date. The outcome of the option exercise and the final consideration receivable by the shareholders remain subject to future events and performance conditions.