REGISTERED NUMBER: 13287117 (United Kingdom)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

HARRY ROBINSON WEALTH MANAGEMENT LTD

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

610,055

6,513

Tangible assets

5

39,197

6,762

Investments

6

30,199

-

679,451

13,275

CURRENT ASSETS

Debtors

7

38,226

44,437

Cash at bank

140,449

68,050

178,675

112,487

CREDITORS

Amounts falling due within one year

8

177,969

53,059

NET CURRENT ASSETS

706

59,428

TOTAL ASSETS LESS CURRENT LIABILITIES

680,157

72,703

CREDITORS

Amounts falling due after more than one year

9

(589,915

)

-

PROVISIONS FOR LIABILITIES

(1,721

)

(1,691

)

NET ASSETS

88,521

71,012

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

88,421

70,912

SHAREHOLDERS' FUNDS

88,521

71,012

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 August 2026 and were signed by:

Mr H Robinson - Director

1.	STATUTORY INFORMATION

Harry Robinson Wealth Management Ltd is a private company, limited by shares , registered in United Kingdom. The company's registered number and registered office address are as below:

Registered number:

13287117

Registered office:

3 Park Court Mews

Park Place

Cardiff

CF10 3DQ

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.

Preparation of consolidated financial statements

The financial statements contain information about Harry Robinson Wealth Management Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

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

Business combinations and goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2025, is being amortised evenly over its estimated useful life of ten years.

Business combinations are accounted for using the purchase method. The cost of the business combination is measured as the aggregate of the fair values (at the date of exchange) of assets given, liabilities incurred or assumed, and equity instruments issued by the company in exchange for control of the acquiree.

Any acquisition-related costs (such as professional, legal, and advisory fees) are recognized as part of the cost of the acquisition.Goodwill represents the excess of the cost of a business combination over the fair value of the company’s share of the identifiable net assets acquired at the date of acquisition.

Goodwill is capitalized as an intangible asset on the Balance Sheet. Goodwill is amortized on a straight-line basis over its estimated useful economic life of 10 years. Goodwill is assessed for impairment if indicators exist that its carrying value may not be recoverable.

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.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% Straight line

Computer equipment

-

33% Straight line

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 Profit and Loss Account, 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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of

business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Financial Instruments

Recognition and measurement

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.

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

Debt instruments are subsequently measured at amortised cost.

Impairment

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

8,994

Additions

630,721

At 31 March 2026

639,715

AMORTISATION

At 1 April 2025

2,481

Amortisation for year

27,179

At 31 March 2026

29,660

NET BOOK VALUE

At 31 March 2026

610,055

At 31 March 2025

6,513

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

5,521

-

6,110

11,631

Additions

1,383

-

2,803

4,186

Disposals

(6,468

)

-

-

(6,468

)

Reclassification/transfer

6,468

65,005

-

71,473

At 31 March 2026

6,904

65,005

8,913

80,822

DEPRECIATION

At 1 April 2025

1,771

-

3,098

4,869

Charge for year

1,305

6,771

2,899

10,975

Eliminated on disposal

(4,567

)

-

-

(4,567

)

Reclassification/transfer

4,346

26,002

-

30,348

At 31 March 2026

2,855

32,773

5,997

41,625

NET BOOK VALUE

At 31 March 2026

4,049

32,232

2,916

39,197

At 31 March 2025

3,750

-

3,012

6,762

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

30,199

At 31 March 2026

30,199

NET BOOK VALUE

At 31 March 2026

30,199

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

38,226

44,437

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other loans (see note 10)

21,000

-

Hire purchase contracts

8,326

-

Social security and other taxes

53,977

37,962

Other creditors

92,446

12,943

Accruals and deferred income

2,220

2,154

177,969

53,059

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other loans (see note 10)

358,583

-

Hire purchase contracts

36,332

-

Other creditors

195,000

-

589,915

-

10.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Other loans

21,000

-

2026

2025

£

£

Amounts falling due between one and two years:

Other loans - 1-2 years

84,000

-

Amounts falling due between two and five years:

Other loans - 2-5 years

274,583

-

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary Shares

£1

100

100