REGISTERED NUMBER: 14216580 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Dyer & Co Wealth Management Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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

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).

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.