Albyn Associates Financial Solutions Ltd

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

Report to the directors on the preparation of the unaudited statutory accounts of Albyn Associates Financial Solutions Ltd for the period 1 August 2025 to 2 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Albyn Associates Financial Solutions Ltd 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 us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Albyn Associates Financial Solutions Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Albyn Associates Financial Solutions Ltd and state those matters that we have agreed to state to the directors of Albyn Associates Financial Solutions Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Albyn Associates Financial Solutions Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Albyn Associates Financial 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 Albyn Associates Financial Solutions Ltd . You consider that Albyn Associates Financial Solutions Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Albyn Associates Financial 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 financial statements.

17 September 2026

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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Albyn Associates Financial Solutions Ltd

Balance Sheet

As At 2 April 2026

Balance Sheet

Registered number: SC704565

		2 April 2026		31 July 2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		269,585		279,701
Tangible Assets	5		832		1,100

			270,417		280,801
CURRENT ASSETS
Debtors	6	211,635		183,080
Cash at bank and in hand		563		7,268

		212,198		190,348
Creditors: Amounts Falling Due Within One Year	7	(151,517 )		(139,903 )

NET CURRENT ASSETS (LIABILITIES)			60,681		50,445

TOTAL ASSETS LESS CURRENT LIABILITIES			331,098		331,246

NET ASSETS			331,098		331,246

CAPITAL AND RESERVES
Called up share capital	8		222,224		222,224
Share premium account			108,872		108,872
Profit and Loss Account			2		150

SHAREHOLDERS' FUNDS			331,098		331,246

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Albyn Associates Financial Solutions Ltd

Balance Sheet (continued)

As At 2 April 2026

For the period ending 2 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Pile

Director

16 September 2026

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

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Albyn Associates Financial Solutions Ltd

Notes to the Financial Statements

For the Period 1 August 2025 to 2 April 2026

Notes to the Financial Statements

1. General Information

Albyn Associates Financial Solutions Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC704565 . The registered office is 80 St. Vincent Street, Glasgow, G2 5UB.

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

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, rebates and value added taxes and any other sales taxes. Turnover includes revenue earned from the rendering of services.

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 profit and loss account over its estimated economic life of 20 years.

2.4. Tangible Fixed Assets and Depreciation

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Assets held under finance leases are depreciated in the same way as owned 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:

Computer Equipment

33% on cost

2.5. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price

including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

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Albyn Associates Financial Solutions Ltd

Notes to the Financial Statements (continued)

For the Period 1 August 2025 to 2 April 2026

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.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 6 (2025: 6)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 August 2025	301,440

As at 2 April 2026	301,440

Amortisation
As at 1 August 2025	21,739
Provided during the period	10,116

As at 2 April 2026	31,855

Net Book Value
As at 2 April 2026	269,585

As at 1 August 2025	279,701

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 August 2025	1,199

As at 2 April 2026	1,199

Depreciation
As at 1 August 2025	99
Provided during the period	268

As at 2 April 2026	367

Net Book Value
As at 2 April 2026	832

As at 1 August 2025	1,100

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Albyn Associates Financial Solutions Ltd

Notes to the Financial Statements (continued)

For the Period 1 August 2025 to 2 April 2026

6. Debtors

	2 April 2026	31 July 2025
	£	£
Due within one year
Prepayments and accrued income	62,498	60,074
Other debtors	148,767	-
Directors' loan accounts	370	123,006

	211,635	183,080

7. Creditors: Amounts Falling Due Within One Year

	2 April 2026	31 July 2025
	£	£
Other loans	-	12,500
Corporation tax	121,857	99,147
Other taxes and social security	3,359	1,213
Other creditors	7,313	10,607
Accruals and deferred income	18,988	16,436

	151,517	139,903

8. Share Capital

	2 April 2026	31 July 2025
	£	£
Allotted, Called up and fully paid	222,224	222,224

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2 April 2026	31 July 2025
	£	£
Not later than one year	7,754	21,876
Later than one year and not later than five years	-	24,926

	7,754	46,802

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