REGISTERED NUMBER: SC435567 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

The Wellbeing Alliance Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs J Forde

J D Forde

REGISTERED OFFICE:

Pavillion 1

Finnieston Business Park

Miverva Way

Glasgow

G3 8AU

REGISTERED NUMBER:

SC435567 (Scotland)

ACCOUNTANTS:

Gerber Landa & Gee

Chartered Accountants

Pavilion 1

Finnieston Business Park

Minerva Way

GLASGOW

G3 8AU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

-

80

-

80

CURRENT ASSETS

Cash at bank

752

8,229

CREDITORS

Amounts falling due within one year

6

80,025

78,613

NET CURRENT LIABILITIES

(79,273

)

(70,384

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(79,273

)

(70,304

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(79,274

)

(70,305

)

(79,273

)

(70,304

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 29 July 2026 and were signed on its behalf by:

Mrs J Forde - Director

1.	STATUTORY INFORMATION

The Wellbeing Alliance Limited 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.

The financial statements are prepared in sterling, which is the functional currency of the Company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared on the going concern basis which assumes that the company will continue to trade for the foreseeable future. At 31 October 2025, the company's liabilities exceeded its assets by £79,274. The company is dependent upon the continued support of its Directors. The Directors are confident that this support will be maintained for the foreseeable future. Should this support by withdrawn and the company be unable to continue trading, adjustments would have to be made to reduce the balance sheet values of assets to their recoverable amounts, and to reclassify fixed assets and long term liabilities as current assets and liabilities.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover for the provision of consultancy and coaching services is recognised in the period that the services are rendered.

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.

Website costs is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Plant and machinery etc

-

Straight line over 5 years and Straight line over 3 years

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Financial instruments

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities, which include creditors and loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 November 2024

and 31 October 2025

2,112

AMORTISATION

At 1 November 2024

and 31 October 2025

2,112

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

and 31 October 2025

18,494

DEPRECIATION

At 1 November 2024

18,414

Charge for year

80

At 31 October 2025

18,494

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

80

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Other creditors

80,025

78,613

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As at 31/10/2025, the director Mrs J Forde had a balance due to her of £76,305 (2024: £74,953). No interest has been paid in respect of this loan and it has no fixed repayment date.