REGISTERED NUMBER: 15010847 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2026

FOR

MICHELLE GERMAIN WEALTH LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M M Germain

REGISTERED OFFICE:

Wesley House

Bull Hill

Leatherhead

Surrey

KT22 7AH

REGISTERED NUMBER:

15010847 (England and Wales)

ACCOUNTANTS:

Robsons Accountants

19 Montpelier Avenue

Bexley

Kent

DA5 3AP

FIXED ASSETS

Intangible assets

4

283,669

298,599

Tangible assets

5

211

281

283,880

298,880

CURRENT ASSETS

Debtors

6

105,367

35,971

Cash at bank

50,312

6,889

155,679

42,860

CREDITORS

Amounts falling due within one year

7

(80,450

)

(66,542

)

NET CURRENT ASSETS/(LIABILITIES)

75,229

(23,682

)

TOTAL ASSETS LESS CURRENT LIABILITIES

359,109

275,198

CREDITORS

Amounts falling due after more than one year

8

(257,566

)

(256,352

)

NET ASSETS

101,543

18,846

CAPITAL AND RESERVES

Called up share capital

50

50

Retained earnings

9

101,493

18,796

101,543

18,846

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 9 September 2026 and were signed by:

M M Germain - Director

1.	STATUTORY INFORMATION

Michelle Germain Wealth Ltd 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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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 2023, 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 each asset over its estimated useful life.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2025

and 31 July 2026

327,981

AMORTISATION

At 1 August 2025

29,382

Charge for year

14,930

At 31 July 2026

44,312

NET BOOK VALUE

At 31 July 2026

283,669

At 31 July 2025

298,599

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2025

and 31 July 2026

499

DEPRECIATION

At 1 August 2025

218

Charge for year

70

At 31 July 2026

288

NET BOOK VALUE

At 31 July 2026

211

At 31 July 2025

281

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

64,396

30,552

Other debtors

2,930

-

Directors' current accounts

38,041

5,419

105,367

35,971

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

3,157

22,322

Tax

74,802

42,615

Social security and other taxes

144

32

Other creditors

295

-

Accrued expenses

2,052

1,573

80,450

66,542

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

3,157

20,241

Bank loans - 2-5 years

254,409

236,111

257,566

256,352

9.

RESERVES

Retained

earnings

£

At 1 August 2025

18,796

Profit for the year

166,792

Dividends

(84,095

)

At 31 July 2026

101,493

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2026 and 31 July 2025:

2026

2025

£

£

M M Germain

Balance outstanding at start of year

5,419

11,121

Amounts advanced

38,041

5,419

Amounts repaid

(5,419

)

(11,121

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

38,041

5,419