REGISTERED NUMBER: SC404120 (Scotland)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

336 Financial Management Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

E Walker

D Young

REGISTERED OFFICE:

Thistle House

21-23 Thistle Street

Edinburgh

EH2 1DF

REGISTERED NUMBER:

SC404120 (Scotland)

ACCOUNTANTS:

Bennett and Co

Chartered Accountants

25 Lanark Road

Edinburgh

EH14 1TG

FIXED ASSETS

Tangible assets

4

5,317

6,460

CURRENT ASSETS

Debtors

5

214,792

96,434

Cash at bank

753,781

840,179

968,573

936,613

CREDITORS

Amounts falling due within one year

6

(244,767

)

(263,369

)

NET CURRENT ASSETS

723,806

673,244

TOTAL ASSETS LESS CURRENT LIABILITIES

729,123

679,704

PROVISIONS FOR LIABILITIES

7

(1,329

)

(1,615

)

NET ASSETS

727,794

678,089

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

8

727,494

677,789

SHAREHOLDERS' FUNDS

727,794

678,089

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 June 2026 and were signed on its behalf by:

D Young - Director

E Walker - Director

1.	STATUTORY INFORMATION

336 Financial Management Ltd 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 income received for providing financial advice.

Tangible fixed assets

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

Office equipment

-

20% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

Contributions made to individual employees and directors pension schemes are charged to the company's profit and loss account for the year in which they are payable to the scheme.

Going concern

The financial statements have been prepared on a going concern basis. The directors have assessed the company's ability to continue as a going concern and have reasonable expectation the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1 February 2025

39,188

Additions

1,548

Disposals

(18,904

)

At 31 January 2026

21,832

DEPRECIATION

At 1 February 2025

32,728

Charge for year

2,223

Eliminated on disposal

(18,436

)

At 31 January 2026

16,515

NET BOOK VALUE

At 31 January 2026

5,317

At 31 January 2025

6,460

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

206,386

58,328

Other debtors

8,406

38,106

214,792

96,434

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Corporation tax

240,276

260,501

Other creditors

4,491

2,868

244,767

263,369

7.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

£

Deferred tax

1,329

1,615

Deferred

tax

£

Balance at 1 February 2025

1,615

Provided during year

(286

)

Balance at 31 January 2026

1,329

8.

RESERVES

Retained

earnings

£

At 1 February 2025

677,789

Profit for the year

709,705

Dividends

(660,000

)

At 31 January 2026

727,494

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £572,000 (2025 - £819,000) were paid to the directors .

10.	ULTIMATE CONTROLLING PARTY

The controlling party is D Young.