REGISTERED NUMBER: SC249602 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 May 2026

for

Investment and Mortgage Options Scotland

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

H Russell

REGISTERED OFFICE:

Unit 3 Morris Park

37 Rosyth Road

Glasgow

G5 0YE

REGISTERED NUMBER:

SC249602 (Scotland)

ACCOUNTANTS:

KPP Glasgow South Ltd

Chartered Certified Accountants

Unit 3 , 37 Rosyth Road

Morris Park

Glasgow

G5 0YE

FIXED ASSETS

Tangible assets

4

4,587

3,393

CURRENT ASSETS

Debtors

5

13,151

9,056

Cash at bank and in hand

137,190

124,551

150,341

133,607

CREDITORS

Amounts falling due within one year

6

49,383

40,662

NET CURRENT ASSETS

100,958

92,945

TOTAL ASSETS LESS CURRENT LIABILITIES

105,545

96,338

CREDITORS

Amounts falling due after more than one year

7

2,036

12,174

NET ASSETS

103,509

84,164

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

103,507

84,162

SHAREHOLDERS' FUNDS

103,509

84,164

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 September 2026 and were signed by:

H Russell - Director

1.	STATUTORY INFORMATION

Investment and Mortgage Options Scotland Limited is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment

-

15% on reducing balance

Computer equipment

-

15% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Office

Computer

equipment

equipment

Totals

£

£

£

COST

At 1 June 2025

3,346

8,529

11,875

Additions

-

1,704

1,704

At 31 May 2026

3,346

10,233

13,579

DEPRECIATION

At 1 June 2025

2,843

5,639

8,482

Charge for year

76

434

510

At 31 May 2026

2,919

6,073

8,992

NET BOOK VALUE

At 31 May 2026

427

4,160

4,587

At 31 May 2025

503

2,890

3,393

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

13,151

9,056

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade creditors

33,251

28,641

Tax

13,735

9,719

Accrued expenses

2,397

2,302

49,383

40,662

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.26

31.5.25

£

£

Bank loans - 1-2 years

2,036

12,174

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.26

31.5.25

value:

£

£

2

Ordinary

£1

2

2