REGISTERED NUMBER: SC436262 (Scotland)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

WELL ADVANCED SOLUTIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Certified Accountants' Report

6

DIRECTOR:

R A Graham

REGISTERED OFFICE:

14 Earlspark Road

Bieldside

Aberdeen

AB15 9BZ

REGISTERED NUMBER:

SC436262 (Scotland)

ACCOUNTANTS:

Enrich Tax Consultancy Ltd

4 Kingshill Park

Venture Drive

Arnhall Business Park

Westhill

Aberdeenshire

AB32 6FL

FIXED ASSETS

Tangible assets

4

1,764

1,718

Investments

5

100,000

-

101,764

1,718

CURRENT ASSETS

Debtors

6

57,023

710,486

Investments

7

300,000

-

Cash at bank

694,208

323,025

1,051,231

1,033,511

CREDITORS

Amounts falling due within one year

8

52,595

83,227

NET CURRENT ASSETS

998,636

950,284

TOTAL ASSETS LESS CURRENT LIABILITIES

1,100,400

952,002

PROVISIONS FOR LIABILITIES

454

429

NET ASSETS

1,099,946

951,573

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

1,099,846

951,473

SHAREHOLDERS' FUNDS

1,099,946

951,573

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 24 August 2026 and were signed by:

R A Graham - Director

1.	STATUTORY INFORMATION

Well Advanced Solutions Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

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

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 reducing balance

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

The assets' residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively.

Taxation

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

Investments

Other investments comprise fixed-rate business savings bonds held with UK banks and building societies. The investments are classified between current and non-current assets according to their contractual maturity dates.

Foreign exchange

Transactions denominated in foreign currencies are translated into sterling and recorded at the rate of exchange ruling at the date of the transaction.

Balances at the year end denominated in a foreign currency are translated into sterling at the rate of exchange ruling at the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 December 2024

134

48,370

5,391

53,895

Additions

-

-

941

941

Disposals

-

-

(1,378

)

(1,378

)

At 30 November 2025

134

48,370

4,954

53,458

DEPRECIATION

At 1 December 2024

119

48,370

3,688

52,177

Charge for year

4

-

891

895

Eliminated on disposal

-

-

(1,378

)

(1,378

)

At 30 November 2025

123

48,370

3,201

51,694

NET BOOK VALUE

At 30 November 2025

11

-

1,753

1,764

At 30 November 2024

15

-

1,703

1,718

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

30.11.25

30.11.24

£

£

United Trust Bank Bond

100,000

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

51,533

160,404

Directors' current accounts

-

549,744

VAT

799

-

Accrued income

4,346

-

Prepayments

345

338

57,023

710,486

7.	CURRENT ASSET INVESTMENTS

30.11.25

30.11.24

£

£

Bonds < 1 year

300,000

-

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Tax

48,385

80,799

Social security and other taxes

758

-

VAT

-

548

Other creditors

1,362

46

Directors' current accounts

256

-

Accrued expenses

1,834

1,834

52,595

83,227

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 December 2024

951,473

Profit for the year

148,373

At 30 November 2025

1,099,846

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

£

R A Graham

Balance outstanding at start of year

549,744

(230

)

Amounts advanced

-

550,074

Amounts repaid

(550,000

)

(100

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(256

)

549,744

This loan is interest free and repayable on demand.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R A Graham.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Well Advanced Solutions Ltd for the year ended 30 November 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Well Advanced Solutions Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Well Advanced Solutions Ltd and state those matters that we have agreed to state to the director of Well Advanced Solutions Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Well Advanced Solutions Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Well Advanced Solutions Ltd. You consider that Well Advanced Solutions Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Well Advanced Solutions Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Enrich Tax Consultancy Ltd

4 Kingshill Park

Venture Drive

Arnhall Business Park

Westhill

Aberdeenshire

AB32 6FL

24 August 2026