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REGISTERED NUMBER: 14216580 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Dyer & Co Wealth Management Ltd

| Dyer & Co Wealth Management Ltd (Registered number: 14216580) |

Contents of the Financial Statements

for the Year Ended 30 November 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Dyer & Co Wealth Management Ltd |

Company Information

for the Year Ended 30 November 2025

| DIRECTORS: | G S Dyer

| R H Dyer

| REGISTERED OFFICE: | Park House

| 37 Clarence Street

| Leicester

| Leicestershire

| LE1 3RW

| REGISTERED NUMBER: | 14216580 (England and Wales)

| ACCOUNTANTS: | Duncan & Toplis Limited

| Park House

| 37 Clarence Street

| Leicester

| Leicestershire

| LE1 3RW

| Dyer & Co Wealth Management Ltd (Registered number: 14216580) |

Balance Sheet

30 November 2025

| 30.11.25 |  | 30.11.24

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 8,741,501 |  | 2,201,594 |  |

Tangible assets | 5 | 10,433 |  | 8,173 |  |

8,751,934 |  | 2,209,767 |  |

CURRENT ASSETS

Debtors | 6 | 492,584 |  | 472,551 |  |

Cash at bank and in hand | 79,697 |  | 26,093 |  |

572,281 |  | 498,644 |  |

CREDITORS

Amounts falling due within one year | 7 | (448,340 | ) | (690,974 | ) |

NET CURRENT ASSETS/(LIABILITIES) | 123,941 |  | (192,330 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 8,875,875 |  | 2,017,437 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (3,084,502 | ) | (1,758,328 | ) |

PROVISIONS FOR LIABILITIES | (1,153,105 | ) | (2,043 | ) |

NET ASSETS | 4,638,268 |  | 257,066 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Revaluation reserve | 4,239,741 |  | - |  |

Retained earnings | 398,525 |  | 257,064 |  |

4,638,268 |  | 257,066 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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.

| Dyer & Co Wealth Management Ltd (Registered number: 14216580) |

Balance Sheet - continued

30 November 2025

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 Board of Directors and authorised for issue on 28 January 2026 and were signed on its behalf by:

G S Dyer - Director

| Dyer & Co Wealth Management Ltd (Registered number: 14216580) |

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | STATUTORY INFORMATION

| Dyer & 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.

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.

| The financial statements have been prepared on the going concern basis which assumes the company will continue to trade. This depends on the ability of the directors to maintain the necessary financial support.

| Turnover

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

| Intangible assets

| Intangible assets acquired as part of a business combination including customer lists, client relationships and acquired income streams are initially recognised at cost, being their fair value at the acquisition date.

| In previous years, these assets were amortised on a straight line basis over their estimated useful economic lives. From 2025 the company has adopted the revaluation model for these assets. After revaluation, amortisation is charged on a straight line basis over the remaining useful economic life, based on the revalued amount.

| 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 cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| Dyer & Co Wealth Management Ltd (Registered number: 14216580) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

2. | ACCOUNTING POLICIES - continued

| 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.

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

| period of the lease.

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The

| capital element of the future payments is treated as a liability.

| 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 9 (2024 - 8 ) .

4. | INTANGIBLE FIXED ASSETS

| Intangible

| assets

£ |

| COST OR VALUATION

| At 1 December 2024 | 2,707,188 |  |

| Additions | 1,432,324 |  |

| Revaluations | 4,601,989 |  |

| At 30 November 2025 | 8,741,501 |  |

| AMORTISATION

| At 1 December 2024 | 505,594 |  |

| Amortisation for year | 282,655 |  |

| Revaluation adjustments | (788,249 | ) |

| At 30 November 2025 | - |  |

| NET BOOK VALUE

| At 30 November 2025 | 8,741,501 |  |

| At 30 November 2024 | 2,201,594 |  |

| Dyer & Co Wealth Management Ltd (Registered number: 14216580) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

4. | INTANGIBLE FIXED ASSETS - continued

| Cost or valuation at 30 November 2025 is represented by:

| Intangible

| assets

£ |

| Valuation in 2025 | 4,601,989 |  |

| Cost | 4,139,512 |  |

8,741,501 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 December 2024 | 9,310 |  | 2,132 |  | 11,442 |  |

| Additions | 1,671 |  | 5,069 |  | 6,740 |  |

| At 30 November 2025 | 10,981 |  | 7,201 |  | 18,182 |  |

| DEPRECIATION

| At 1 December 2024 | 2,565 |  | 704 |  | 3,269 |  |

| Charge for year | 2,104 |  | 2,376 |  | 4,480 |  |

| At 30 November 2025 | 4,669 |  | 3,080 |  | 7,749 |  |

| NET BOOK VALUE

| At 30 November 2025 | 6,312 |  | 4,121 |  | 10,433 |  |

| At 30 November 2024 | 6,745 |  | 1,428 |  | 8,173 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.11.25 |  | 30.11.24

£ | £ |

| Trade debtors | 199,574 |  | 266,948 |  |

| Other debtors | 293,010 |  | 205,603 |  |

492,584 |  | 472,551 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.11.25 |  | 30.11.24

£ | £ |

| Trade creditors | 3,611 |  | 81,600 |  |

| Taxation and social security | 248,940 |  | 240,793 |  |

| Other creditors | 195,789 |  | 368,581 |  |

448,340 |  | 690,974 |  |

| Other creditors include accruals and deferred income of £27,141 (2024: £26,274).

| Dyer & Co Wealth Management Ltd (Registered number: 14216580) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.11.25 |  | 30.11.24

£ | £ |

| Other creditors | 3,084,502 |  | 1,758,328 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Other loans more than 5 years | 1,165,566 |  | 675,463 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.11.25 |  | 30.11.24

£ | £ |

| Other loans | 2,120,827 |  | 2,099,559 |  |

| The directors have given personal guarantees over the other loans.

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

| 30.11.25 |  | 30.11.24

£ | £ |

| G S Dyer

| Balance outstanding at start of year | 201,128 |  | 180,188 |  |

| Amounts advanced | 207,887 |  | 59,103 |  |

| Amounts repaid | (116,005 | ) | (38,163 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 293,010 |  | 201,128 |  |

| The loan was repayable on demand and interest has been charged at the HMRC Official Rate.