REGISTERED NUMBER: 11382112 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

St Edmundsbury Wealth Management Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Intangible assets

5

-

-

Tangible assets

6

216,611

255,652

Investments

7

16,800

110,722

233,411

366,374

Current assets

Debtors

8

780,474

533,147

Cash at bank and in hand

383,503

160,306

1,163,977

693,453

Creditors

Amounts falling due within one year

9

(750,941

)

(306,013

)

Net current assets

413,036

387,440

Total assets less current liabilities

646,447

753,814

Creditors

Amounts falling due after more than one year

10

(371,353

)

(108,831

)

Provisions for liabilities

(5,135

)

(9,266

)

Net assets

269,959

635,717

Capital and reserves

Called up share capital

17,426

18,000

Capital redemption reserve

13

574

-

Retained earnings

13

251,959

617,717

Shareholders' funds

269,959

635,717

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 July 2026 and were signed on its behalf by:

Mr A M Speed - Director

1.	Statutory information

St Edmundsbury Wealth Management Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11382112

Registered office:

The Stables

Flempton House, Bury Road

Flempton

Bury St Edmunds

Suffolk

IP28 6EG

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

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

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

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.

Guildhall Financial Services is being amortised evenly over its estimated useful life of five years.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

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.

Leasehold property

-

20% on cost

Plant and machinery

-

25% p.a. reducing balance

Fixtures and fittings

-

25% p.a. reducing balance

Motor vehicles

-

25% p.a. reducing balance

Computer equipment

-

20% p.a. reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

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.

Assets held under finance leases and hire purchase contracts are recognised in the balance sheet as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

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.

4.	Employees and directors

The average number of employees during the year was 25 (2024 - 24 ) .

5.	Intangible fixed assets

Guildhall

Financial

Services

£

Cost

At 1 January 2025

and 31 December 2025

255,520

Amortisation

At 1 January 2025

and 31 December 2025

255,520

Net book value

At 31 December 2025

-

At 31 December 2024

-

6.	Tangible fixed assets

Fixtures

Leasehold

Plant and

and

property

machinery

fittings

£

£

£

Cost

At 1 January 2025

81,659

-

-

Additions

-

280

1,021

At 31 December 2025

81,659

280

1,021

Depreciation

At 1 January 2025

61,245

-

-

Charge for year

16,332

-

-

At 31 December 2025

77,577

-

-

Net book value

At 31 December 2025

4,082

280

1,021

At 31 December 2024

20,414

-

-

Motor

Computer

vehicles

equipment

Totals

£

£

£

Cost

At 1 January 2025

195,509

155,493

432,661

Additions

-

30,609

31,910

At 31 December 2025

195,509

186,102

464,571

Depreciation

At 1 January 2025

44,599

71,165

177,009

Charge for year

37,728

16,891

70,951

At 31 December 2025

82,327

88,056

247,960

Net book value

At 31 December 2025

113,182

98,046

216,611

At 31 December 2024

150,910

84,328

255,652

7.	Fixed asset investments

Shares in

group

Other

undertakings

investments

Totals

£

£

£

Cost or valuation

At 1 January 2025

-

110,722

110,722

Additions

16,800

66,000

82,800

Disposals

-

(182,285

)

(182,285

)

Revaluations

-

5,563

5,563

At 31 December 2025

16,800

-

16,800

Net book value

At 31 December 2025

16,800

-

16,800

At 31 December 2024

-

110,722

110,722

Cost or valuation at 31 December 2025 is represented by:

Shares in

group

undertakings

£

Cost

16,800

8.

Debtors

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Trade debtors

3,101

9,445

Other debtors

747,000

488,252

750,101

497,697

Amounts falling due after more than one year:

Other debtors

30,373

35,450

Aggregate amounts

780,474

533,147

9.

Creditors: amounts falling due within one year

31.12.25

31.12.24

£

£

Hire purchase contracts (see note 11)

12,479

12,479

Trade creditors

203,851

126,000

Amounts owed to group undertakings

30,000

-

Taxation and social security

240,982

148,981

Other creditors

263,629

18,553

750,941

306,013

10.

Creditors: amounts falling due after more than one year

31.12.25

31.12.24

£

£

Hire purchase contracts (see note 11)

96,353

108,831

Other creditors

275,000

-

371,353

108,831

11.	Leasing agreements

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.12.25

31.12.24

£

£

Net obligations repayable:

Within one year

12,479

12,479

Between one and five years

96,353

108,831

108,832

121,310

Non-cancellable

operating leases

31.12.25

31.12.24

£

£

Within one year

21,000

64,385

Between one and five years

2,803

23,017

23,803

87,402

12.	Secured debts

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Hire purchase contracts

108,832

121,310

Hire purchase creditors are secured against the assets to which they relate.

13.

Reserves

Profit and loss account - This reserve records distributable retained earnings and accumulated losses.

31.12.25

31.12.24

£

£

Distributable

253,366

611,303

Non-distributable

-

6,414

253,366

617,717