IRIS Accounts Production v26.1.10.61 SC559646 Board of Directors 31.12.25 1.1.25 31.12.25 31.12.25 Financial Advisers true true false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC559646 2024-12-31 SC559646 2025-12-31 SC559646 2025-01-01 2025-12-31 SC559646 2023-12-31 SC559646 2024-01-01 2024-12-31 SC559646 2024-12-31 SC559646 ns15:Scotland 2025-01-01 2025-12-31 SC559646 ns14:PoundSterling 2025-01-01 2025-12-31 SC559646 ns10:Director1 2025-01-01 2025-12-31 SC559646 ns10:Consolidated 2025-12-31 SC559646 ns10:ConsolidatedGroupCompanyAccounts 2025-01-01 2025-12-31 SC559646 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC559646 ns10:Consolidated ns10:SmallEntities 2025-01-01 2025-12-31 SC559646 ns10:Consolidated ns10:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 SC559646 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 SC559646 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC559646 ns10:Consolidated ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 SC559646 ns10:Consolidated ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC559646 ns10:FullAccounts 2025-01-01 2025-12-31 SC559646 1 2025-01-01 2025-12-31 SC559646 ns10:Consolidated 2025-01-01 2025-12-31 SC559646 ns10:Director2 2025-01-01 2025-12-31 SC559646 ns10:RegisteredOffice 2025-01-01 2025-12-31 SC559646 ns10:Consolidated 2024-01-01 2024-12-31 SC559646 ns5:CurrentFinancialInstruments 2025-12-31 SC559646 ns5:CurrentFinancialInstruments 2024-12-31 SC559646 ns5:Non-currentFinancialInstruments 2025-12-31 SC559646 ns5:Non-currentFinancialInstruments 2024-12-31 SC559646 ns5:ShareCapital 2025-12-31 SC559646 ns5:ShareCapital 2024-12-31 SC559646 ns5:SharePremium 2025-12-31 SC559646 ns5:SharePremium 2024-12-31 SC559646 ns5:CapitalRedemptionReserve 2025-12-31 SC559646 ns5:CapitalRedemptionReserve 2024-12-31 SC559646 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 SC559646 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 SC559646 1 2025-01-01 2025-12-31 SC559646 ns5:NetGoodwill 2025-01-01 2025-12-31 SC559646 ns5:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 SC559646 ns5:PlantMachinery 2025-01-01 2025-12-31 SC559646 ns5:CostValuation 2024-12-31

REGISTERED NUMBER: SC559646 (Scotland)

| Report of the Directors and |

| Unaudited |

| Consolidated Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| RTB Wealth Planning Limited |

| RTB Wealth Planning Limited (Registered number: SC559646) |

Contents of the Consolidated Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Report of the Directors | 2 |

| Consolidated Income Statement | 3 |

| Consolidated Balance Sheet | 4 |

| Company Balance Sheet | 6 |

| Notes to the Consolidated Financial Statements | 8 |

| RTB Wealth Planning Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | V Barr

| E D McGhee

| REGISTERED OFFICE: | 25 Hope Street

| Lanark

| ML11 7NE

| REGISTERED NUMBER: | SC559646 (Scotland)

| ACCOUNTANTS: | Gerber Landa & Gee

| Chartered Accountants

| Pavilion 1

| Finnieston Business Park

| Minerva Way

| GLASGOW

| G3 8AU

| BANKERS: | Royal Bank of Scotland

| Palace Towers

| Palace Grounds Retail Park

| Hamilton

| ML3 6AD

| RTB Wealth Planning Limited (Registered number: SC559646) |

Report of the Directors

for the Year Ended 31 December 2025

The directors present their report with the financial statements of the company and the group for the year ended 31 December 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2025 to the date of this report.

V Barr

E D McGhee

As a result of the group being entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025 we requested that our independent accountants carry out test checks which were focussed primarily on control over expenditure and bank transactions. These tests were satisfactory.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

V Barr - Director

16 April 2026

| RTB Wealth Planning Limited (Registered number: SC559646) |

Consolidated

Income Statement

for the Year Ended 31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

TURNOVER | 1,324,625 |  | 1,281,557 |  |

Administrative expenses | 872,779 |  | 992,576 |  |

OPERATING PROFIT | 4 | 451,846 |  | 288,981 |  |

Interest receivable and similar income | 3,963 |  | 8,856 |  |

455,809 |  | 297,837 |  |

Interest payable and similar expenses | 271 |  | 534 |  |

PROFIT BEFORE TAXATION | 455,538 |  | 297,303 |  |

Tax on profit | 140,549 |  | 102,045 |  |

PROFIT FOR THE FINANCIAL YEAR | 314,989 |  | 195,258 |  |

Profit attributable to:

Owners of the parent | 314,989 |  | 195,258 |  |

| RTB Wealth Planning Limited (Registered number: SC559646) |

Consolidated Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 6 | 1,308,726 |  | 1,390,521 |  |

Tangible assets | 7 | 27,047 |  | 22,409 |  |

Investments | 8 | - |  | - |  |

1,335,773 |  | 1,412,930 |  |

CURRENT ASSETS

Debtors | 9 | 47,374 |  | 25,656 |  |

Investments | 10 | - |  | 1 |  |

Cash at bank and in hand | 325,147 |  | 193,546 |  |

372,521 |  | 219,203 |  |

CREDITORS

Amounts falling due within one year | 11 | 577,783 |  | 581,451 |  |

NET CURRENT LIABILITIES | (205,262 | ) | (362,248 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,130,511 |  | 1,050,682 |  |

CREDITORS

Amounts falling due after more than one year | 12 | (160,000 | ) | (285,538 | ) |

PROVISIONS FOR LIABILITIES | (21,833 | ) | (17,954 | ) |

NET ASSETS | 948,678 |  | 747,190 |  |

CAPITAL AND RESERVES

Called up share capital | 233,334 |  | 233,334 |  |

Share premium | 3 |  | 3 |  |

Capital redemption reserve | 14,815 |  | 14,815 |  |

Retained earnings | 700,526 |  | 499,038 |  |

948,678 |  | 747,190 |  |

The company and the group are 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 and the group 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 group 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 and the group as at the end of each financial year and of the group's 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 and the group.

| RTB Wealth Planning Limited (Registered number: SC559646) |

Consolidated Balance Sheet - continued

31 December 2025

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 16 April 2026 and were signed on its behalf by:

V Barr - Director

| RTB Wealth Planning Limited (Registered number: SC559646) |

Company Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 6 | - |  | - |  |

Tangible assets | 7 | - |  | - |  |

Investments | 8 | 2,481,741 |  | 2,481,741 |  |

2,481,741 |  | 2,481,741 |  |

CURRENT ASSETS

Cash at bank | 1,417 |  | 1,421 |  |

CREDITORS

Amounts falling due within one year | 11 | 708,950 |  | 855,814 |  |

NET CURRENT LIABILITIES | (707,533 | ) | (854,393 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,774,208 |  | 1,627,348 |  |

CREDITORS

Amounts falling due after more than one year | 12 | 160,000 |  | 280,000 |  |

NET ASSETS | 1,614,208 |  | 1,347,348 |  |

CAPITAL AND RESERVES

Called up share capital | 233,334 |  | 233,334 |  |

Share premium | 3 |  | 3 |  |

Capital redemption reserve | 14,815 |  | 14,815 |  |

Retained earnings | 1,366,056 |  | 1,099,196 |  |

1,614,208 |  | 1,347,348 |  |

Company's profit for the financial year | 380,361 |  | 276,278 |  |

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.

| RTB Wealth Planning Limited (Registered number: SC559646) |

Company Balance Sheet - continued

31 December 2025

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 16 April 2026 and were signed on its behalf by:

V Barr - Director

| RTB Wealth Planning Limited (Registered number: SC559646) |

Notes to the Consolidated Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| RTB Wealth Planning 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 General 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 £.

| Basis of consolidation

| The consolidated profit and loss account and balance sheet incorporate the financial statements of the company and all of its subsidiaries in the period.

| Critical accounting judgements and key sources of estimation uncertainty

| Preparation of the financial statements requires management to make significant judgements and estimates. The material items in the financial statements where these judgements and estimates have been made include the estimation of the indemnity provision as well as in relation to accruals for client complaints.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of twenty years.

| 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery etc | - | 33% on cost, 20% on cost and 15% on cost

| Financial instruments

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Creditors

| Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of any transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| RTB Wealth Planning Limited (Registered number: SC559646) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated 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.

| 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 group operates a defined contribution pension scheme. Contributions payable to the group's pension scheme are charged to profit or loss in the period to which they relate.

| Indemnity commission

| Insurance commissions received on indemnity terms are credited to the profit and loss account when received and are stated net of any commissions repaid in the period.

| Provision is made by the directors for the potential liability for repayment of this commission.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| Rentals paid under operating leases are charged to the profit and loss account as incurred.

| Going concern

| At the time of approving the financial statements, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the forseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 16 (2024 - 17 ) .

4. | OPERATING PROFIT

| The operating profit is stated after charging:

| 31.12.25 |  | 31.12.24

£ | £ |

| Depreciation - owned assets | 9,569 |  | 7,207 |  |

| Goodwill amortisation | 81,795 |  | 81,795 |  |

| RTB Wealth Planning Limited (Registered number: SC559646) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

5. | INDIVIDUAL INCOME STATEMENT

| As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

6. | INTANGIBLE FIXED ASSETS

| Group

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 2,394,862 |  |

| AMORTISATION

| At 1 January 2025 | 1,004,341 |  |

| Charge for year | 81,795 |  |

| At 31 December 2025 | 1,086,136 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,308,726 |  |

| At 31 December 2024 | 1,390,521 |  |

7. | TANGIBLE FIXED ASSETS

| Group

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 132,218 |  |

| Additions | 14,207 |  |

| At 31 December 2025 | 146,425 |  |

| DEPRECIATION

| At 1 January 2025 | 109,809 |  |

| Charge for year | 9,569 |  |

| At 31 December 2025 | 119,378 |  |

| NET BOOK VALUE

| At 31 December 2025 | 27,047 |  |

| At 31 December 2024 | 22,409 |  |

| RTB Wealth Planning Limited (Registered number: SC559646) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

8. | FIXED ASSET INVESTMENTS

| Company

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 2,481,741 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,481,741 |  |

| At 31 December 2024 | 2,481,741 |  |

| The group or the company's investments at the Balance Sheet date in the share capital of companies include the following:

| Subsidiary

| Direct subsidiary undertakings

| Name

| Executive Benefit Services (UK) Limited

| Principal activity:

| Authorised independent financial advisors

| Class of shares:

| Ordinary

| Holding:

| 100%

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

| Group |

| 31.12.25 |  | 31.12.24 |

£ | £ |

| Trade debtors | 23,028 |  | 12,703 |  |

| Other debtors | 24,346 |  | 12,953 |  |

47,374 |  | 25,656 |  |

10. | CURRENT ASSET INVESTMENTS

| Group |

| 31.12.25 |  | 31.12.24 |

£ | £ |

| Other | - |  | 1 |  |

| RTB Wealth Planning Limited (Registered number: SC559646) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

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

| Group |  | Company |

| 31.12.25 |  | 31.12.24 |  | 31.12.25 |  | 31.12.24 |

£ | £ | £ | £ |

| Bank loans and overdrafts | 5,275 |  | 10,133 |  | - |  | - |  |

| Trade creditors | 1 |  | - |  | - |  | - |  |

| Amounts owed to group undertakings | - |  | - |  | 546,418 |  | 696,402 |  |

| Taxation and social security | 158,004 |  | 118,761 |  | - |  | - |  |

| Other creditors | 414,503 |  | 452,557 |  | 162,532 |  | 159,412 |  |

577,783 |  | 581,451 |  | 708,950 |  | 855,814 |  |

| Amounts owed to group undertakings are unsecured, interest free and have no fixed repayment date.

| Other creditors of the group and parent include amount due to the former director and shareholder R. McCann £120,000 (2024: £120,000).

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

| Group |  | Company |

| 31.12.25 |  | 31.12.24 |  | 31.12.25 |  | 31.12.24 |

£ | £ | £ | £ |

| Bank loans | - |  | 5,538 |  | - |  | - |  |

| Other creditors | 160,000 |  | 280,000 |  | 160,000 |  | 280,000 |  |

160,000 |  | 285,538 |  | 160,000 |  | 280,000 |  |

| Other creditors of the group and parent relates to the amount due to former director and shareholder R McCann.

13. | SECURED DEBTS

| The following secured debts are included within creditors:

| Group |  | Company |

| 31.12.25 |  | 31.12.24 |  | 31.12.25 |  | 31.12.24 |

£ | £ | £ | £ |

| Deferred consideration | 280,000 |  | 400,000 |  | 280,000 |  | 400,000 |  |

| RTB Wealth Planning Limited and Executive Benefit Services (UK) Limited have granted R McCann a floating charge over the whole of the property, assets and undertaking (including uncalled capital) from time to time of the company in respect of deferred consideration due.

14. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £113,500 (2024: £107,430) were paid to a director.

15. | ULTIMATE CONTROLLING PARTY

| V Barr is the ultimate controlling party of RTB Wealth Planning Limited.