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REGISTERED NUMBER: SC101466 (Scotland)

| The Association of Independent |

| Accountants in Scotland |

| Unaudited Financial Statements |

| for the Period 1 July 2025 to 31 March 2026 |

| The Association of Independent |

| Accountants in Scotland (Registered number: SC101466) |

Contents of the Financial Statements

for the Period 1 July 2025 to 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| The Association of Independent |

| Accountants in Scotland |

Company Information

for the Period 1 July 2025 to 31 March 2026

| DIRECTORS: | M Macefield

| M A P Taddei

| REGISTERED OFFICE: | 9 Ainslie Place

| Edinburgh

| Midlothian

| EH3 6AT

| REGISTERED NUMBER: | SC101466 (Scotland)

| BANKERS: | Bank of Scotland

| 43 Comely Bank

| Edinburgh

| EH4 1AF

| ACCOUNTANTS: | Whitelaw Wells

| 9 Ainslie Place

| Edinburgh

| Midlothian

| EH3 6AT

| The Association of Independent |

| Accountants in Scotland (Registered number: SC101466) |

Balance Sheet

31 March 2026

| 2026 |  | 2025

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 110 |  | - |  |

Cash at bank and in hand | 3,688 |  | 3,469 |  |

3,798 |  | 3,469 |  |

CREDITORS

Amounts falling due within one year | 5 | 1,425 |  | 500 |  |

NET CURRENT ASSETS | 2,373 |  | 2,969 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,373 |  | 2,969 |  |

RESERVES

Retained earnings | 2,373 |  | 2,969 |  |

2,373 |  | 2,969 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period 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 surplus or deficit 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 Association of Independent |

| Accountants in Scotland (Registered number: SC101466) |

Balance Sheet - continued

31 March 2026

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 18 June 2026 and were signed on its behalf by:

M A P Taddei - Director

| The Association of Independent |

| Accountants in Scotland (Registered number: SC101466) |

Notes to the Financial Statements

for the Period 1 July 2025 to 31 March 2026

1. | STATUTORY INFORMATION

| The Association of Independent Accountants in Scotland is a private company, limited by guarantee , 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.

| The company has ceased trading and therefore the financial statements have been prepared on a break-up basis.

| Turnover and revenue recognition

| Turnover consists of the sales value, excluding VAT, of work in the period falling within the company's ordinary activities to supply services to third parties. Revenue is recognised when the company receives the right to consideration.

| Financial instruments

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

| All loans with related parties are all repayable on demand.

| Taxation

| Taxation for the period 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 balance sheet date.

| The Association of Independent |

| Accountants in Scotland (Registered number: SC101466) |

Notes to the Financial Statements - continued

for the Period 1 July 2025 to 31 March 2026

2. | ACCOUNTING POLICIES - continued

| 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 period 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 2 (2025 - 2 ) .

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

2026 | 2025 |

£ | £ |

| Other debtors | 110 |  | - |  |

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

2026 | 2025 |

£ | £ |

| Trade creditors | 660 |  | - |  |

| Other creditors | 765 |  | 500 |  |

1,425 |  | 500 |  |

6. | COMPANY LIMITED BY GUARANTEE

| The Association of Independent Accountants in Scotland is a company limited by guarantee and has no share capital.