IRIS Accounts Production v26.1.10.61 14906733 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false false true false Ordinary 1p 0.01000 Ordinary growth 0.01000 0.01000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 14906733 2024-12-31 14906733 2025-12-31 14906733 2025-01-01 2025-12-31 14906733 2023-12-31 14906733 2024-01-01 2024-12-31 14906733 2024-12-31 14906733 ns15:EnglandWales 2025-01-01 2025-12-31 14906733 ns14:PoundSterling 2025-01-01 2025-12-31 14906733 ns10:Director1 2025-01-01 2025-12-31 14906733 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14906733 ns10:SmallEntities 2025-01-01 2025-12-31 14906733 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 14906733 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 14906733 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 14906733 ns10:FullAccounts 2025-01-01 2025-12-31 14906733 1 2025-01-01 2025-12-31 14906733 ns10:OrdinaryShareClass2 2025-01-01 2025-12-31 14906733 ns10:OrdinaryShareClass3 2025-01-01 2025-12-31 14906733 ns10:OrdinaryShareClass3 3 2025-01-01 2025-12-31 14906733 ns10:Director2 2025-01-01 2025-12-31 14906733 ns10:Director3 2025-01-01 2025-12-31 14906733 ns10:CompanySecretary1 2025-01-01 2025-12-31 14906733 ns10:RegisteredOffice 2025-01-01 2025-12-31 14906733 ns5:CurrentFinancialInstruments 2025-12-31 14906733 ns5:CurrentFinancialInstruments 2024-12-31 14906733 ns5:Non-currentFinancialInstruments 2025-12-31 14906733 ns5:Non-currentFinancialInstruments 2024-12-31 14906733 ns5:ShareCapital 2025-12-31 14906733 ns5:ShareCapital 2024-12-31 14906733 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 14906733 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 14906733 ns5:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 14906733 ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 14906733 ns5:FurnitureFittings 2025-01-01 2025-12-31 14906733 ns5:ComputerEquipment 2025-01-01 2025-12-31 14906733 ns5:IntangibleAssetsOtherThanGoodwill 2024-12-31 14906733 ns5:IntangibleAssetsOtherThanGoodwill 2025-12-31 14906733 ns5:IntangibleAssetsOtherThanGoodwill 2024-12-31 14906733 ns5:PlantMachinery 2024-12-31 14906733 ns5:PlantMachinery 2025-01-01 2025-12-31 14906733 ns5:PlantMachinery 2025-12-31 14906733 ns5:PlantMachinery 2024-12-31 14906733 ns5:CostValuation ns5:UnlistedNon-exchangeTraded 2024-12-31 14906733 ns5:UnlistedNon-exchangeTraded 2025-12-31 14906733 ns5:UnlistedNon-exchangeTraded 2024-12-31 14906733 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 14906733 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 14906733 ns10:OrdinaryShareClass2 2025-12-31 14906733 ns10:OrdinaryShareClass3 2025-12-31

REGISTERED NUMBER: 14906733 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ADVANCED INHERITANCE LIMITED

ADVANCED INHERITANCE LIMITED (REGISTERED NUMBER: 14906733) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ADVANCED INHERITANCE LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | T J Loy

| D J Otterburn

| D J Baines

| SECRETARY: | T J Loy

| REGISTERED OFFICE: | Independence House

| Millfield Lane

| Nether Poppleton

| York

| YO26 6PH

| REGISTERED NUMBER: | 14906733 (England and Wales)

| ACCOUNTANTS: | Lloyd Dowson Limited

| Medina House

| 2 Station Avenue

| Bridlington

| East Yorkshire

| YO16 4LZ

ADVANCED INHERITANCE LIMITED (REGISTERED NUMBER: 14906733) |

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 36,978 |  | 33,957 |  |

Tangible assets | 5 | 7,731 |  | 1,323 |  |

Investments | 6 | 1 |  | 1 |  |

44,710 |  | 35,281 |  |

CURRENT ASSETS

Debtors | 7 | 1,025,070 |  | 419,986 |  |

Cash at bank | 481,146 |  | 723,060 |  |

1,506,216 |  | 1,143,046 |  |

CREDITORS

Amounts falling due within one year | 8 | 48,709 |  | 19,408 |  |

NET CURRENT ASSETS | 1,457,507 |  | 1,123,638 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,502,217 |  | 1,158,919 |  |

CREDITORS

Amounts falling due after more than one year | 9 | 2,066,178 |  | 1,290,000 |  |

NET LIABILITIES | (563,961 | ) | (131,081 | ) |

CAPITAL AND RESERVES

Called up share capital | 10 | 5,141 |  | 5,000 |  |

Retained earnings | (569,102 | ) | (136,081 | ) |

SHAREHOLDERS' FUNDS | (563,961 | ) | (131,081 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

ADVANCED INHERITANCE LIMITED (REGISTERED NUMBER: 14906733) |

BALANCE SHEET - continued

31 DECEMBER 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 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 13 July 2026 and were signed on its behalf by:

T J Loy - Director

ADVANCED INHERITANCE LIMITED (REGISTERED NUMBER: 14906733) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Advanced Inheritance Limited 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.

| The accounts have been prepared on a going concern basis, the validity of which is dependent upon the continued financial support of the directors. The directors of the company have confirmed that this support will continue.

| Preparation of consolidated financial statements

| The financial statements contain information about Advanced Inheritance Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

| Turnover is derived from loan arrangement fees and interest and is recognised when the income is received.

| 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.

| Development costs are being amortised evenly over their estimated useful life of four years.

| 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 cost

| Computer equipment | - | 25% on cost

| 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.

ADVANCED INHERITANCE LIMITED (REGISTERED NUMBER: 14906733) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company has implemented auto-enrolment pension in respect of all employees. Contributions are charged to the statement of income and retained earnings in the period to which they relate.

| Fixed asset investments

| Fixed asset investment are valued at cost.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 3 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 January 2025 | 38,144 |  |

| Additions | 14,795 |  |

| At 31 December 2025 | 52,939 |  |

| AMORTISATION

| At 1 January 2025 | 4,187 |  |

| Charge for year | 11,774 |  |

| At 31 December 2025 | 15,961 |  |

| NET BOOK VALUE

| At 31 December 2025 | 36,978 |  |

| At 31 December 2024 | 33,957 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 1,351 |  |

| Additions | 7,566 |  |

| At 31 December 2025 | 8,917 |  |

| DEPRECIATION

| At 1 January 2025 | 28 |  |

| Charge for year | 1,158 |  |

| At 31 December 2025 | 1,186 |  |

| NET BOOK VALUE

| At 31 December 2025 | 7,731 |  |

| At 31 December 2024 | 1,323 |  |

ADVANCED INHERITANCE LIMITED (REGISTERED NUMBER: 14906733) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

6. | FIXED ASSET INVESTMENTS

| Unlisted

| investments

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 1 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1 |  |

| At 31 December 2024 | 1 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 5,309 |  | 411,200 |  |

| Amounts owed by group undertakings | 1,007,634 |  | - |  |

| Other debtors | 12,127 |  | 8,786 |  |

1,025,070 |  | 419,986 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 3,190 |  | 704 |  |

| Taxation and social security | 11,087 |  | 8,919 |  |

| Other creditors | 34,432 |  | 9,785 |  |

48,709 |  | 19,408 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed to associates | 1,250,000 |  | - |  |

| Other creditors | 816,178 |  | 1,290,000 |  |

2,066,178 |  | 1,290,000 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 500,000 | Ordinary 1p | 1p | 5,000 |  | 5,000 |  |

| 14,139 | Ordinary growth | 1p | 141 |  | - |  |

5,141 |  | 5,000 |  |

| The following shares were issued during the year for cash at par :

| 14,139 Ordinary growth shares of 1p