REGISTERED NUMBER: SC582841 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Horizon Investment Advisory Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A J Sutherland

Mrs F S Sutherland

REGISTERED OFFICE:

10 Duckburn Business Park

Dunblane

FK15 0EW

REGISTERED NUMBER:

SC582841 (Scotland)

ACCOUNTANTS:

James Gunn

Chartered Accountants

10 Duckburn Business Park

Dunblane

FK15 0EW

FIXED ASSETS

Tangible assets

4

1,126

131

CURRENT ASSETS

Debtors

5

17,871

7,009

Cash at bank

28,107

40,900

45,978

47,909

CREDITORS

Amounts falling due within one year

6

12,020

13,709

NET CURRENT ASSETS

33,958

34,200

TOTAL ASSETS LESS CURRENT LIABILITIES

35,084

34,331

CAPITAL AND RESERVES

Called up share capital

5,000

5,000

Retained earnings

30,084

29,331

SHAREHOLDERS' FUNDS

35,084

34,331

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 August 2026 and were signed on its behalf by:

A J Sutherland - Director

1.	STATUTORY INFORMATION

Horizon Investment Advisory 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention on the going concern basis. They are presented in sterling, which is the functional currency of the company.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires the directors to exercise their judgement in the application of the company's accounting policies. They do not consider that there are any matters arising in this regard that are so significant to the financial statements as to require separate disclosure.

The principal accounting policies applied in the preparation of these financial statements are set out below. They have been applied consistently to all years presented, unless otherwise stated.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. It is recognised when the company becomes entitled to it.

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

Pension costs and other post-retirement benefits

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

Debtors and creditors due within one year

Debtors, prepayments, creditors and provisions are recognised at the transaction value, after taking account of any discounts or impairments.

Cash and cash equivalents

Cash at bank and in hand includes cash, bank current accounts and bank deposits repayable without penalty on notice of not more than three months.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

1,409

Additions

1,367

Disposals

(843

)

At 31 December 2025

1,933

DEPRECIATION

At 1 January 2025

1,278

Charge for year

372

Eliminated on disposal

(843

)

At 31 December 2025

807

NET BOOK VALUE

At 31 December 2025

1,126

At 31 December 2024

131

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade debtors

17,871

7,009

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Taxation and social security

7,902

5,788

Other creditors

4,118

7,921

12,020

13,709