Dynamic Wealth Solutions Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of Dynamic Wealth Solutions Ltd for the year ended 30 June 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Dynamic Wealth Solutions Ltd for the year ended 30 June 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company's accounting records and from information and explanations you have given to us.

As a practising member of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020.

This report is made solely to the director of Dynamic Wealth Solutions Ltd , as a body, in accordance with the terms of our engagement letter dated 22 July 2025. Our work has been undertaken solely to prepare for your approval the accounts of Dynamic Wealth Solutions Ltd and state those matters that we have agreed to state to the director of Dynamic Wealth Solutions Ltd , as a body, in this report in accordance with the requirements of the ICAS as detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dynamic Wealth Solutions Ltd and its director, as a body, for our work or for this report.

It is your duty to ensure that Dynamic Wealth Solutions Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Dynamic Wealth Solutions Ltd . You consider that Dynamic Wealth 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 accounts of Dynamic Wealth 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 accounts.

19 August 2026

Glen Drummond Ltd

Chartered Accountants

Argyll House

Quarrywood Court

Livingston

EH54 6AX

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Dynamic Wealth Solutions Ltd

Balance Sheet

As At 30 June 2026

Balance Sheet

Registered number: SC774296

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		72,648		-

			72,648		-
CURRENT ASSETS
Debtors	5	11,468		1
Cash at bank and in hand		10,317		-

		21,785		1
Creditors: Amounts Falling Due Within One Year	6	(15,958 )		-

NET CURRENT ASSETS (LIABILITIES)			5,827		1

TOTAL ASSETS LESS CURRENT LIABILITIES			78,475		1

Creditors: Amounts Falling Due After More Than One Year	7		(70,272 )		-

NET ASSETS			8,203		1

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			8,202		-

SHAREHOLDERS' FUNDS			8,203		1

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Dynamic Wealth Solutions Ltd

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 2026 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 S Auldjo

Director

19 August 2026

The notes on pages 4 to 6 form part of these financial statements.

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Dynamic Wealth Solutions Ltd

Notes to the Financial Statements

For The Year Ended 30 June 2026

Notes to the Financial Statements

1. General Information

Dynamic Wealth Solutions Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC774296 . The registered office is 17 Mossend View, West Calder, West Lothian, EH55 8RZ.

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.

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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets is the business purchase loan. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.5. Financial Instruments

Basic financial instruments are initially recognised at transaction price, including transaction costs, and subsequently measured at amortised cost using the effective interest method, where applicable. These can include trade and other debtors, cash and bank balances, trade and other creditors, and intercompany balances. Financial assets are assessed at the end of each reporting period for evidence of impairment and adjusted if necessary. The company does not hold or issue any complex financial instruments such as derivatives.

2.6. 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.

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.

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Dynamic Wealth Solutions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

2.7. Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Intangible Assets

	Goodwill	Other	Total
	£	£	£
Cost
As at 1 July 2025	-	-	-
Additions	2,332	78,388	80,720

As at 30 June 2026	2,332	78,388	80,720

Amortisation
As at 1 July 2025	-	-	-
Provided during the period	233	7,839	8,072

As at 30 June 2026	233	7,839	8,072

Net Book Value
As at 30 June 2026	2,099	70,549	72,648

As at 1 July 2025	-	-	-

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	11,468	1

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	3,886	-
Other creditors	2,327	-
Taxation and social security	9,745	-

	15,958	-

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

	2026	2025
	£	£
Bank loans	70,272	-

Of the creditors falling due after more than one year the following amounts are due after more than five years.

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Dynamic Wealth Solutions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

	2026		2025
	£		£
Bank loans	54,728		-

8. Loans

An analysis of the maturity of loans is given below:

	2026	2025
	£	£
Amounts falling due within one year or on demand:
Bank loans	3,886	-

	2026	2025
	£	£
Amounts falling due between one and five years:
Bank loans	15,544	-

	2026	2025
	£	£
Amounts falling due after more than five years:
Bank loans	54,728	-

9. Share Capital

	2026	2025
	£	£
Called Up Share Capital not Paid	-	1
Called Up Share Capital has been paid up	1	-

Amount of Allotted, Called Up Share Capital	1	1

10. Related Party Disclosures

The company operates a loan account with the director, Mr S Auldjo.

During the year, the director advanced loans totalling £2,327 to the company. At the year end, the balance due to the director was £2,327 (2025: £0). This loan is unsecured, interest free and has no fixed repayment terms.

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