REGISTERED NUMBER: 14906733 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ADVANCED INHERITANCE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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

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