REGISTERED NUMBER: 02589429 (England and Wales)

Strategic Report, Report of the Directors and

Financial Statements

for the Year Ended 30 April 2026

for

Laver Wealth Management Limited

Page

Company Information

1

Strategic Report

2

Report of the Directors

3

Report of the Independent Auditors

5

Statement of Income and Retained Earnings

8

Balance Sheet

9

Cash Flow Statement

10

Notes to the Cash Flow Statement

11

Notes to the Financial Statements

12

DIRECTORS:

D Laver

Mrs M M Williams

SECRETARY:

Mrs M M Williams

REGISTERED OFFICE:

9 Beaconsfield Road

Weston-Super-Mare

United Kingdom

BS23 1YE

REGISTERED NUMBER:

02589429 (England and Wales)

AUDITORS:

Pareto Analysis Ltd (Statutory Auditor)

Parkview

23 Wadham Street

Weston-super-Mare

Somerset

BS23 1JZ

The directors present their strategic report for the year ended 30 April 2026.

REVIEW OF BUSINESS

During the year to 30 April 2026 turnover has increased by 11% to £1,266,560 from £1,145,222.

Operating profit has increased by 15% to £431,866 from £376,485.

Margin has increased to 34% in 2026 from 33% in 2025.

PRINCIPAL RISKS AND UNCERTAINTIES

The business has been providing investment advice for over 30 year ago and is on a very secure financial footing.

The key risks and uncertainties facing this firm are the same as that that affect all other firms in the industry - economic and stock market volatility caused by global events, in addition to changes implemented by the government and regulatory bodies.

ON BEHALF OF THE BOARD:

Mrs M M Williams - Director

20 August 2026

The directors present their report with the financial statements of the company for the year ended 30 April 2026.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of the provision of financial planning services.

DIVIDENDS

The total distribution of dividends for the year ended 30 April 2026 will be £235,000.

DIRECTORS

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

D Laver

Mrs M M Williams

Other changes in directors holding office are as follows:

S C Hillier - resigned 1 April 2026

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Pareto Analysis Ltd (Statutory Auditor), will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Mrs M M Williams - Director

20 August 2026

Opinion

We have audited the financial statements of Laver Wealth Management Limited (the 'company') for the year ended 30 April 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the company's affairs as at 30 April 2026 and of its profit for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of directors' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page three, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect irregularities, including fraud. The risk of not detecting material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion. The extent to which our procedures are capable of detecting irregularities including fraud is detailed below. However, the primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the entity and management.

Our approach was as follows:

We obtained an understanding of the legal and regulatory frameworks that are applicable to the Company and determined that the most significant are those that relate to the reporting framework (FRS102 and the Companies Act 2006) and the relevant direct and indirect tax compliance regulation in the United Kingdom.

We understood how the Company is complying with those frameworks by making enquiries of management to understand how the Company maintains and communicates its policies and procedures in these areas and corroborated this by reviewing supporting documentation.

We assessed the susceptibility of the Company's financial statements to material misstatement, including how fraud might occur by considering the risk of management override and by assuming revenue to be a fraud risk.

Based on this understanding we designed our audit procedures to identity noncompliance with such laws and regulations. Our procedures involved testing journals identified by specific risk criteria.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Paul William John FCCA (Senior Statutory Auditor)

for and on behalf of Pareto Analysis Ltd (Statutory Auditor)

Parkview

23 Wadham Street

Weston-super-Mare

Somerset

BS23 1JZ

20 August 2026

TURNOVER

1,266,560

1,145,222

Administrative expenses

834,694

768,737

OPERATING PROFIT

4

431,866

376,485

Interest receivable and similar income

6,510

959

438,376

377,444

Gain/loss on revaluation of investments

103,843

(16,137

)

PROFIT BEFORE TAXATION

542,219

361,307

Tax on profit

5

138,003

90,620

PROFIT FOR THE FINANCIAL YEAR

404,216

270,687

Retained earnings at beginning of year

721,806

679,776

Dividends

6

(235,000

)

(228,657

)

RETAINED EARNINGS AT END OF YEAR

891,022

721,806

FIXED ASSETS

Tangible assets

7

44,601

49,260

Investments

8

634,601

495,758

679,202

545,018

CURRENT ASSETS

Stocks

9

2,500

2,500

Debtors

10

24,081

19,440

Cash at bank

364,727

284,669

391,308

306,609

CREDITORS

Amounts falling due within one year

11

(168,238

)

(117,406

)

NET CURRENT ASSETS

223,070

189,203

TOTAL ASSETS LESS CURRENT LIABILITIES

902,272

734,221

PROVISIONS FOR LIABILITIES

12

(11,150

)

(12,315

)

NET ASSETS

891,122

721,906

CAPITAL AND RESERVES

Called up share capital

13

100

100

Retained earnings

14

891,022

721,806

SHAREHOLDERS' FUNDS

891,122

721,906

The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2026 and were signed on its behalf by:

Mrs M M Williams - Director

Cash flows from operating activities

Cash generated from operations

1

437,644

347,427

Tax paid

(89,745

)

(112,904

)

Net cash from operating activities

347,899

234,523

Cash flows from investing activities

Purchase of tangible fixed assets

(4,351

)

(14,583

)

Purchase of fixed asset investments

(35,000

)

-

Interest received

6,510

959

Net cash from investing activities

(32,841

)

(13,624

)

Cash flows from financing activities

Equity dividends paid

(235,000

)

(236,000

)

Net cash from financing activities

(235,000

)

(236,000

)

Increase/(decrease) in cash and cash equivalents

80,058

(15,101

)

Cash and cash equivalents at beginning of year

2

284,669

299,770

Cash and cash equivalents at end of year

2

364,727

284,669

1.	RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

30.4.26

30.4.25

£

£

Profit before taxation

542,219

361,307

Depreciation charges

9,010

11,900

(Gain)/loss on revaluation of fixed assets

(103,843

)

16,137

Finance income

(6,510

)

(959

)

440,876

388,385

(Increase)/decrease in trade and other debtors

(4,641

)

4,412

Increase/(decrease) in trade and other creditors

1,409

(45,370

)

Cash generated from operations

437,644

347,427

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 30 April 2026

30.4.26

1.5.25

£

£

Cash and cash equivalents

364,727

284,669

Year ended 30 April 2025

30.4.25

1.5.24

£

£

Cash and cash equivalents

284,669

299,770

3.	ANALYSIS OF CHANGES IN NET FUNDS

At 1.5.25

Cash flow

At 30.4.26

£

£

£

Net cash

Cash at bank

284,669

80,058

364,727

284,669

80,058

364,727

Total

284,669

80,058

364,727

1.	STATUTORY INFORMATION

Laver Wealth Management Limited is a private company, limited by shares , registered in England and Wales. 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 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 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

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:

Leasehold over 10 years straightline

Computer equipment 5-33%

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Fixed asset investments

Fixed asset investments have been accounted for using FRS102 section 11 and 12 in full.

Fixed asset investments are shown at fair value and any gains or losses in the year are recognised in the Profit and Loss account.

Fair value has been determined based on the underlying investments, which are units trusts priced daily the from the funds asset value.

The main risk faced are market risk, whereby the value of the investment could fall in line with market prices. This risk has been mitigated by spreading investments between different asset classes.

3.	EMPLOYEES AND DIRECTORS

30.4.26

30.4.25

£

£

Wages and salaries

551,444

479,765

Other pension costs

34,844

37,561

586,288

517,326

The average number of employees during the year was as follows:

30.4.26

30.4.25

13

13

30.4.26

30.4.25

£

£

Directors' remuneration

170,380

136,645

The number of directors to whom retirement benefits were accruing was as follows:

Money purchase schemes

2

2

4.	OPERATING PROFIT

The operating profit is stated after charging:

30.4.26

30.4.25

£

£

Other operating leases

40,800

41,216

Depreciation - owned assets

9,010

11,900

Auditors' remuneration

7,250

5,750

5.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

30.4.26

30.4.25

£

£

Current tax:

UK corporation tax

139,168

89,949

Deferred tax

(1,165

)

671

Tax on profit

138,003

90,620

Reconciliation of total tax charge included in profit and loss

The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

30.4.26

30.4.25

£

£

Profit before tax

542,219

361,307

Profit multiplied by the standard rate of corporation tax in the UK of 25% (2025 - 25%)

135,555

90,327

Effects of:

Expenses not deductible for tax purposes

2,942

738

Adjustments to tax charge in respect of previous periods

(494

)

(445

)

Total tax charge

138,003

90,620

6.

DIVIDENDS

30.4.26

30.4.25

£

£

Ordinary shares of 1 each

Interim

235,000

228,657

7.	TANGIBLE FIXED ASSETS

Short

Computer

leasehold

equipment

Totals

£

£

£

COST

At 1 May 2025

71,401

269,386

340,787

Additions

-

4,351

4,351

At 30 April 2026

71,401

273,737

345,138

DEPRECIATION

At 1 May 2025

71,401

220,126

291,527

Charge for year

-

9,010

9,010

At 30 April 2026

71,401

229,136

300,537

NET BOOK VALUE

At 30 April 2026

-

44,601

44,601

At 30 April 2025

-

49,260

49,260

8.	FIXED ASSET INVESTMENTS

Financial

investments

£

COST OR VALUATION

At 1 May 2025

495,758

Additions

35,000

Revaluations

103,843

At 30 April 2026

634,601

NET BOOK VALUE

At 30 April 2026

634,601

At 30 April 2025

495,758

Investments are measured at fair value and changes are recognised in the profit and loss account.

9.

STOCKS

30.4.26

30.4.25

£

£

Stocks

2,500

2,500

10.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

7,217

-

Prepayments and accrued income

16,864

19,440

24,081

19,440

11.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade creditors

1,187

1,228

Tax

139,662

90,239

Social security and other taxes

-

2,421

VAT

1,546

-

Other creditors

25,843

23,518

168,238

117,406

12.	PROVISIONS FOR LIABILITIES

30.4.26

30.4.25

£

£

Deferred tax

11,150

12,315

Deferred

tax

£

Balance at 1 May 2025

12,315

Utilised during year

(1,165

)

Balance at 30 April 2026

11,150

13.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

30.4.25

value:

£

£

100

Ordinary

1

100

100

14.

RESERVES

Retained

earnings

£

At 1 May 2025

721,806

Profit for the year

404,216

Dividends

(235,000

)

At 30 April 2026

891,022

15.	OTHER COMMITMENTS

At 30 April 2026 the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £67,083 (2025 - £85,117).

The company operates a defined contribution pension scheme for the directors and senior employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

The charge to the profit and loss account of defined contribution schemes 2026 £34,844 (2025 £37,561).

16.	RELATED PARTY DISCLOSURES

Other related parties

30.4.26

30.4.25

£

£

Purchases

40,800

40,800