Strategic Wealth Solutions Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC517668

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		109,227		66,418
Investments	5		491,583		491,583

			600,810		558,001
CURRENT ASSETS
Debtors	6	155,711		47,590
Investments	7	3,240		3,240
Cash at bank and in hand		118,212		110,038

		277,163		160,868
Creditors: Amounts Falling Due Within One Year	8	(138,762 )		(136,237 )

NET CURRENT ASSETS (LIABILITIES)			138,401		24,631

TOTAL ASSETS LESS CURRENT LIABILITIES			739,211		582,632

Creditors: Amounts Falling Due After More Than One Year	9		(301,572 )		(338,484 )

PROVISIONS FOR LIABILITIES
Provisions For Charges			(98,317 )		(98,317 )

NET ASSETS			339,322		145,831

CAPITAL AND RESERVES
Called up share capital	11		200		200
Profit and Loss Account			339,122		145,631

SHAREHOLDERS' FUNDS			339,322		145,831

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Strategic Wealth Solutions Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Keith Barr

Director

29 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Strategic Wealth Solutions Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC517668 . The registered office is 109/10 Swanston Road, Edinburgh, Scotland, EH10 7DS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	20%
Fixtures & Fittings	25%
Computer Equipment	33%

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Strategic Wealth Solutions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 8)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 November 2024	117,334	13,910	22,079	153,323
Additions	75,995	-	3,217	79,212
Disposals	(39,240 )	-	-	(39,240 )

As at 31 October 2025	154,089	13,910	25,296	193,295

Depreciation
As at 1 November 2024	58,764	8,407	19,734	86,905
Provided during the period	30,818	2,548	3,038	36,404
Disposals	(39,241 )	-	-	(39,241 )

As at 31 October 2025	50,341	10,955	22,772	84,068

Net Book Value
As at 31 October 2025	103,748	2,955	2,524	109,227

As at 1 November 2024	58,570	5,503	2,345	66,418

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 November 2024	491,583

As at 31 October 2025	491,583

Provision
As at 1 November 2024	-

As at 31 October 2025	-

Net Book Value
As at 31 October 2025	491,583

As at 1 November 2024	491,583

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Strategic Wealth Solutions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	47,012	33,409
Amounts owed by group undertakings	108,699	14,181

	155,711	47,590

7. Current Asset Investments

	2025	2024
	£	£
Unlisted investments	3,240	3,240

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	12,270	7,663
Trade creditors	6,451	3,010
Other loans	34,327	40,159
Other creditors	1,618	7,508
Taxation and social security	84,096	77,897

	138,762	136,237

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	38,401	38,070
Other loans	263,171	300,414

	301,572	338,484

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	12,270	7,663
Later than one year and not later than five years	38,401	38,070

	50,671	45,733

	50,671	45,733

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200

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