REGISTERED NUMBER: 13112967 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Gittins & Co. Wealth Management Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs K H Gittins

B J Gittins

REGISTERED OFFICE:

Pulford Grange Chester Road

Rossett

Wrexham

Clwyd

LL12 0DF

REGISTERED NUMBER:

13112967 (England and Wales)

ACCOUNTANTS:

G Ceidiog Hughes Limited

40 Brookhouse Road

Denbigh

Clwyd

LL16 4RQ

FIXED ASSETS

Intangible assets

4

2,188,292

2,221,393

Tangible assets

5

79,564

62,335

Investments

6

154,974

-

2,422,830

2,283,728

CURRENT ASSETS

Debtors

7

890,284

818,763

Cash at bank

490,168

296,694

1,380,452

1,115,457

CREDITORS

Amounts falling due within one year

8

555,448

363,964

NET CURRENT ASSETS

825,004

751,493

TOTAL ASSETS LESS CURRENT LIABILITIES

3,247,834

3,035,221

CREDITORS

Amounts falling due after more than one year

9

(1,243,913

)

(1,364,058

)

PROVISIONS FOR LIABILITIES

11

(19,891

)

(15,583

)

NET ASSETS

1,984,030

1,655,580

CAPITAL AND RESERVES

Called up share capital

676,176

676,176

Retained earnings

1,307,854

979,404

SHAREHOLDERS' FUNDS

1,984,030

1,655,580

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

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.

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 Board of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by:

B J Gittins - Director

1.	STATUTORY INFORMATION

Gittins & Co. Wealth Management Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

Significant judgements and estimates

In the application of the Company's accounting policies, management is required to make judgements, estimates and assumptions about carrying values of assets and liabilities that are not readily available from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates.

The key judgements and sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:

Estimated useful lives and residual values of fixed assets

Depreciation of tangible fixed assets has been based on estimated useful lives and residual values deemed appropriate by the directors. Estimated useful lives and residual values are reviewed annually and revised as appropriate. Revisions take into account estimated useful lives used by other companies operating in the sector and actual asset lives and residual values, as evidenced by disposals during current and prior accounting periods.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of twenty years.

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

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors and trade creditors.

Trade debtors and trade creditors are measured at the undiscounted amount of cash or other consideration expected to be paid or received.

Financial assets are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

Non-basic financial instruments are recognised initially at their fair value, with any subsequent changes in fair value recognised in profit or loss.

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 8 (2025 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

2,562,044

Additions

95,572

At 31 March 2026

2,657,616

AMORTISATION

At 1 April 2025

340,651

Amortisation for year

128,673

At 31 March 2026

469,324

NET BOOK VALUE

At 31 March 2026

2,188,292

At 31 March 2025

2,221,393

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

82,127

22,283

104,410

Additions

28,729

5,024

33,753

At 31 March 2026

110,856

27,307

138,163

DEPRECIATION

At 1 April 2025

31,505

10,570

42,075

Charge for year

12,658

3,866

16,524

At 31 March 2026

44,163

14,436

58,599

NET BOOK VALUE

At 31 March 2026

66,693

12,871

79,564

At 31 March 2025

50,622

11,713

62,335

6.	FIXED ASSET INVESTMENTS

Other

investment

£

COST OR VALUATION

Additions

140,550

Revaluations

14,424

At 31 March 2026

154,974

NET BOOK VALUE

At 31 March 2026

154,974

Cost or valuation at 31 March 2026 is represented by:

Other

investment

£

Valuation in 2026

154,974

If fixed asset investments had not been revalued they would have been included at the following historical cost:

31.3.26

31.3.25

£

£

Cost

140,550

-

Fixed asset investments were valued on an open market basis basis on 31 March 2026 by AJ Bell .

7.

DEBTORS

31.3.26

31.3.25

£

£

Amounts falling due within one year:

Trade debtors

207,553

214,665

Other debtors

6,544

333

214,097

214,998

Amounts falling due after more than one year:

Amounts owed by group undertakings

676,187

603,765

Aggregate amounts

890,284

818,763

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other loans (see note 10)

203,934

119,595

Trade creditors

27,159

42,897

Tax

258,594

180,612

Social security and other taxes

13,635

14,160

Directors' current accounts

20

333

Accrued expenses

52,106

6,367

555,448

363,964

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Other loans (see note 10)

1,243,913

1,364,058

31.3.26

31.3.25

£

£

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

680,181

800,326

10.

LOANS

An analysis of the maturity of loans is given below:

31.3.26

31.3.25

£

£

Amounts falling due within one year or on demand:

Other loans

203,934

119,595

Amounts falling due between one and two years:

Other loans - 1-2 years

127,387

127,387

Amounts falling due between two and five years:

Other loans - 2-5 years

436,345

436,345

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

680,181

800,326

11.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

19,891

15,583

Deferred

tax

£

Balance at 1 April 2025

15,583

Movement in the year due to:

Changes in tax allowances

4,308

Changes in tax rates

Balance at 31 March 2026

19,891