Daintree Wealth Management Limited

	Page
Company Information	1
Strategic Report	2—3
Directors' Report	4—5
Independent Auditor's Report	6—9
Statement of Comprehensive Income	10
Statement of Financial Position	11
Statement of Changes in Equity	12
Notes to the Financial Statements	13—20

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Strategic Report

For The Year Ended 31 December 2025

Strategic Report

The directors present their strategic report for the year ended 31 December 2025.

Review of the Business

Executive Summary:

During the year ended 31 December 2025, the Company continued to focus on disciplined execution of its core strategy, prioritising sustainable growth, operational efficiency, and prudent financial management. Despite a mixed macroeconomic environment, the business maintained stability and demonstrated resilience across its primary activities.

Revenue performance for the year reflected steady demand across key client segments, supported by ongoing client engagement and retention efforts. While market conditions remained competitive, the Company successfully preserved margins through cost control initiatives and careful resource allocation. Operating expenses were actively managed, with investments directed toward areas expected to support long-term value creation.

The Company maintained a strong liquidity position throughout the year, meeting all financial obligations as they fell due. Capital resources were managed conservatively, with no material changes to the Company’s financing structure during the period. Cash flow from operations remained sufficient to support ongoing activities and planned commitments.

From an operational perspective, management continued to refine internal processes and governance practices, strengthening risk management and compliance frameworks where appropriate. The Company remained focused on maintaining high standards of service delivery while adapting to evolving regulatory and market expectations.

Looking ahead, management enters 2026 with cautious optimism. While external uncertainties persist, the Company is well positioned to pursue measured growth opportunities, maintain financial discipline, and continue delivering value to clients.

Financial Performance:

Despite the challenging political environment, Daintree Wealth Management has maintained a robust financial performance. This success is a testament to the dedication and expertise of our team.

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Daintree Wealth Management Limited

Strategic Report (continued)

For The Year Ended 31 December 2025

Principal Risks and Uncertainties

Regulatory Compliance:

Compliance with industry regulations is fundamental to our operations. We have invested in rigorous training and development programs to ensure our team remains up-to-date with the latest regulatory changes. Daintree Wealth Management has maintained a commendable record of compliance throughout the year.

Technological Advancements:

In an ever-evolving digital landscape, we recognise the importance of technology in delivering efficient and effective financial planning services. Our investment in cutting-edge technology tools and platforms has allowed us to streamline our processes, improve data security, and enhance the overall client experience.

Market Expansion:

To further diversify our client base and increase market share, Daintree Wealth Management has initiated plans for expansion into the corporate benefits and financial wellbeing space through its fellow subsidiary, Daintree Wealth Tomorrow Limited. This has proved to be a successful initiative both for the business and for our corporate clients and their employees.

Talent Development:

Our success is deeply rooted in the skills and dedication of our team. To foster a culture of continuous learning, we have implemented comprehensive training programs and mentorship initiatives.

Key Performance Indicators

The key performance indicators of the company are as follows:-

	2025	2024
	£	£
Net profit margin (profit after tax/sales)	45.8%	30.4%
Net current assets	480,154	377,628
Number of family clients	168	149

In conclusion, I would like to express my gratitude to our clients, and employees for their continued support. Together, we will continue to build our business into a leading force in the UK financial planning landscape.

On behalf of the board

Mark Parello

Director

20th April 2026

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Daintree Wealth Management Limited

Company No. 10762963

Directors' Report For The Year Ended 31 December 2025

Directors' Report

The directors present their report and the financial statements for the year ended 31 December 2025.

Principal Activity

The principal activity of the company in the period under review was that of financial planning and management services.

Future Developments

Looking ahead, Daintree Wealth Management is well-positioned to capitalise on emerging opportunities and navigate potential challenges. The Company plans to build on the strong base established to date, and accelerate progress through continued investment in talent. We have made a number of strategic hires in 2026 to further broaden our areas of expertise and support the next phase of growth.

Dividends

The total distribution of dividends for the year ended 31 December 2025 will be £343,000 (2024: £287,000).

Financial Instruments

The company uses various financial instruments which include bank loans, cash and various items, such as trade debtors and trade creditors that arise directly from operations. The main purpose of these financial instruments is to raise finance for the

company's operations. Their existence exposes the company to a number of financial risks.

The significant risks arising from the group's financial instruments are credit risk, liquidity risk and cash flow risk.

Credit risk

The company's principal financial assets are cash at bank and trade debtors. The credit risk associated with cash at bank is limited as the principal bank has a high credit rating assigned by international credit-rating agencies, and the cash on deposit

is held by a banking platform which shows the credit scores of its banking institutions. The principal credit risk therefore arises from trade debtors.

Credit risk is minimised by means of credit checking procedures and fees being agreed in advance with customers.

Liquidity risk

The company seeks to manage risk by ensuring sufficient liquidity is available to meet foreseeable needs through the day to day involvement of management in business decisions.

Cash flow risk

Management monitor cash flows on a daily basis which ensures that the company has sufficient funds for operations

Directors

The directors who held office during the year were as follows:

Mark Parello

Lubna Kaiser

Matters covered in the Strategic Report

Disclosures required under s416(4) of the Companies Act 2006 are commented upon in the Strategic Report as the directors consider them to be of strategic importance to the business.

Statement of Directors' Responsibilities

The director is responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:

...CONTINUED

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Daintree Wealth Management Limited

Directors' Report (continued)

For The Year Ended 31 December 2025

Statement of Directors' Responsibilities - continued

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement of Disclosure of Information to Auditors

In the case of each director in office at the date the Directors' Report is approved:

so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

Independent Auditors

The auditors, Ascendis Audit Limited, will be proposed for re-appointment under S485 of Companies Act 2006.

On behalf of the board

Lubna Kaiser

Director

20th April 2026

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Independent Auditor's Report

to the Members of

Daintree Wealth Management Limited

Independent Auditor's Report

Opinion

We have audited the financial statements of Daintree Wealth Management Limited for the year ended 31 December 2025 which comprise the Statement of Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

In our opinion the financial statements:

give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.

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Independent Auditor's Report (continued)

to the Members of

Daintree Wealth Management Limited

Matters on Which We Are Required to Report by Exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records or returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

Responsibilities of Directors

As explained more fully in the Directors' Responsibilities Statement set out on page 4—5, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

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Independent Auditor's Report (continued)

to the Members of

Daintree Wealth Management Limited

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

- the nature of the industry, control environment and business performance including the design of the company's remuneration policies including bonus levels and performance targets;

- results of our enquiries of management about their own identification and assessment of the risks of irregularities;

- any matters we identified having obtained and reviewed the company's documentation of their policies and procedures relating to:

- identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance;

- detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud;

- the matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas: bank payment processing (for personal benefit), payroll, together with the presentation of non-underlying items within the financial statements. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory framework that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included FCA regulations, Companies Act 2006, and tax legislation.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the company's ability to operate or to avoid a material penalty.

Audit response to risks identified

In addition to the above, our procedures to respond to risks identified included the following:

- reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;

- enquiring of management concerning actual and potential litigation and claims;

- performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud; and

- in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments, assessing whether the judgements made in making accounting estimates are indicative of a potential bias, and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

We communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

There are inherent limitations in our audit procedures described above. The more removed the laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to inquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use Of Our Report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

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Independent Auditor's Report (continued)

to the Members of

Daintree Wealth Management Limited

Paul Allan Byrne BA (Double Hons) FCA (Senior Statutory Auditor)

for and on behalf of Ascendis Audit Limited , Statutory Auditor

20th April 2026

Ascendis Audit Limited

Unit 3, Building 2, The Colony Wilmslow

Altrincham Road

Wilmslow

Cheshire

SK9 4LY

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Daintree Wealth Management Limited

Statement of Comprehensive Income

For The Year Ended 31 December 2025

Statement of Comprehensive Income

		2025	2024
	Notes	£	£
TURNOVER	3	1,044,968	891,349
Cost of sales		(63,148 )	(80,235 )

GROSS PROFIT		981,820	811,114

Administrative expenses		(634,209 )	(551,706 )
Other operating income		104,409	91,300

OPERATING PROFIT	5	452,020	350,708
Exceptional items		172,073	-
Other interest receivable and similar income		18,130	15,990
Interest payable and similar charges	10	(2,408 )	(3,522 )

PROFIT BEFORE TAXATION		639,815	363,176
Tax on Profit	11	(161,053 )	(92,100 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		478,762	271,076
OTHER COMPREHENSIVE INCOME FOR THE YEAR		-	-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR		478,762	271,076

The notes on pages 13 to 20 form part of these financial statements.

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Daintree Wealth Management Limited

Statement of Financial Position

As At 31 December 2025

Statement of Financial Position

Registered number: 10762963

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	12		24,797		30,996
Tangible Assets	13		51,251		58,828

			76,048		89,824
CURRENT ASSETS
Debtors	14	141,094		124,327
Cash at bank and in hand		603,054		474,924

		744,148		599,251
Creditors: Amounts Falling Due Within One Year	15	(263,994 )		(221,623 )

NET CURRENT ASSETS (LIABILITIES)			480,154		377,628

TOTAL ASSETS LESS CURRENT LIABILITIES			556,202		467,452

Creditors: Amounts Falling Due After More Than One Year	16		(42,251 )		(87,369 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(12,813 )		(14,707 )

NET ASSETS			501,138		365,376

CAPITAL AND RESERVES
Called up share capital	20		100,000		100,000
Income Statement			401,138		265,376

SHAREHOLDERS' FUNDS			501,138		365,376

On behalf of the board

Lubna Kaiser

Director

20th April 2026

The notes on pages 13 to 20 form part of these financial statements.

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Daintree Wealth Management Limited

Statement of Changes in Equity

For The Year Ended 31 December 2025

Statement of Changes in Equity

	Share Capital	Income Statement	Total
	£	£	£
As at 1 January 2024	100,000	281,300	381,300
Profit for the year and total comprehensive income	-	271,076	271,076

Dividends paid	-	(287,000)	(287,000)

As at 31 December 2024 and 1 January 2025	100,000	265,376	365,376


Profit for the year and total comprehensive income	-	478,762	478,762

Dividends paid	-	(343,000)	(343,000)

As at 31 December 2025	100,000	401,138	501,138

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Daintree Wealth Management Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Daintree Wealth Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10762963 . The registered office and principal place of business is 1 Balloon Street, Manchester, M4 4BE.

The functional and presentational currency of the company is Pound Sterling (£).

Monetary amounts in these financial statements are rounded to the nearest £.

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 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Financial Reporting Standard 102 - Reduced Disclosure Exemptions

The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

the requirements of Section 7 Statement of Cash Flows and Section 3 Financial Statement Presentation paragraph 3.17 (d).

2.3. Turnover

Turnover is measured at the fair value of the consideration receivable in the year net of VAT. VAT is not charged on investment management, trading and financial planning fees.

Implementation fees are recognised once the funds are transferred.

Trading fees are recognised at the time of the transaction.

All other fees are calculated daily and invoiced on a monthly basis.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Intangible assets are stated at cost less accumulated amortisation and are represented by:

Goodwill - This arose from the acquisition of a business in 2020. Amortisation is being provided evenly over its estimated useful economic life of 10 years.

2.5. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are stated at cost less accumulated amortisation and are represented by:

Website expenditure: this is capitalised where there is a clearly defined project, related expenditure is separately identifiable and it has been assessed for technical and commercial viability. Amortisation is being provided evenly over its useful life of five years. This has now been fully amortised.

The carrying amounts of the company's assets are reviewed for impairment when events or changes in circumstances indicate that the carrying amount of the fixed asset may not be recoverable. If any such indication exists, the asset's recoverable amount is estimated and an impairment provision made if appropriate.

2.6. Tangible Fixed Assets and Depreciation

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:

Motor Vehicles	20% Reducing balance
Computer and Office Equipment	25% on cost

At each balance sheet date, the company reviews the carrying amounts 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 the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.

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Daintree Wealth Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. Leasing and Hire Purchase Contracts

Assets held under hire purchase agreements are capitalised in the Statement of Financial Position and depreciated over their useful economic lives. The obligation to the lessor is recognised as a liability.

Lease payments are apportioned between finance costs in the Income Statement and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Rentals paid under operating leases are charged to the Income Statement on a straight line basis over the period of the lease.

2.8. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.9. Taxation

Taxation for the period 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 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 period 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.

2.10. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

2.11. Trade and other debtors

Trade and other debtors are stated at amortised cost less impairment losses for bad and doubtful debts.

2.12. Trade and other creditors

Trade and other creditors are recognised at amortised cost.

2.13. Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

3. Turnover

There is only one class of business and all income is generated in the United Kingdom.

4. Other Operating Income

	2025	2024
	£	£
Other operating income	104,409	91,300

	104,409	91,300

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Daintree Wealth Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Operating Profit

The operating profit is stated after charging:

	2025	2024
	£	£
Operating lease rentals	46,740	44,248
Depreciation of tangible fixed assets	12,578	15,858
Amortisation of intangible fixed assets	6,199	6,786

6. Auditor's Remuneration

Remuneration received by the company's auditors and their associates during the year was as follows:

	2025	2024
	£	£
Audit Services
Audit of the company's financial statements	6,150	5,950

7. Staff Costs

	2025	2024
	£	£
Wages and salaries	299,210	255,688
Social security costs	24,102	17,800
Other pension costs	65,747	71,037

	389,059	344,525

8. Average Number of Employees

Average number of employees, including directors, during the year was as follows:

	2025	2024
Office and administration	7	7

	7	7

9. Directors' remuneration

	2025	2024
	£	£
Emoluments	79,145	68,402
Company contributions to money purchase pension schemes	55,640	62,834

	134,785	131,236

The number of directors to whom retirement benefits were accruing was as follows:

	2025		2024
Money purchase pension schemes	2		2

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Daintree Wealth Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

10. Interest Payable and Similar Charges

	2025	2024
	£	£
Bank loans and overdrafts	2,408	3,522

11. Tax on Profit

The tax charge on the profit for the year was as follows:

	Tax Rate		2025	2024
	2025	2024	£	£
Current tax
UK Corporation Tax	25.0%	25.0%	162,947	95,536
Deferred Tax
Deferred taxation			(1,894 )	(3,436 )


Total tax charge for the period			161,053	92,100

The actual charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:

	2025	2024
	£	£
Profit before tax	639,815	363,176

Tax on profit at 25% (UK standard rate)	159,954	90,795
Goodwill/depreciation not allowed for tax	1,550	1,697
Expenses not deductible for tax purposes	1,793	2,216
Group relief	(2,244 )	(2,608 )

Total tax charge for the period	161,053	92,100

12. Intangible Assets

	Goodwill	Other	Total
	£	£	£
Cost
As at 1 January 2025	61,992	6,000	67,992

As at 31 December 2025	61,992	6,000	67,992

Amortisation
As at 1 January 2025	30,996	6,000	36,996
Provided during the period	6,199	-	6,199

As at 31 December 2025	37,195	6,000	43,195

Net Book Value
As at 31 December 2025	24,797	-	24,797

As at 1 January 2025	30,996	-	30,996

Other represents website costs.

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Daintree Wealth Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

13. Tangible Assets

	Motor Vehicles	Computer and Office Equipment	Total
	£	£	£
Cost
As at 1 January 2025	70,340	16,755	87,095
Additions	-	5,001	5,001

As at 31 December 2025	70,340	21,756	92,096

Depreciation
As at 1 January 2025	15,443	12,824	28,267
Provided during the period	10,979	1,599	12,578

As at 31 December 2025	26,422	14,423	40,845

Net Book Value
As at 31 December 2025	43,918	7,333	51,251

As at 1 January 2025	54,897	3,931	58,828

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Motor Vehicles	43,918	54,898

14. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	79,455	72,004
Amounts owed by group undertakings	12,032	19,409
Other debtors	49,607	32,914

	141,094	124,327

There was no bad debt provision at either year end.

15. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	7,618	7,618
Trade creditors	5,574	13,581
Bank loans and overdrafts	37,500	50,000
Other creditors	10,772	6,638
Corporation tax	162,973	95,479
Taxation and social security	8,211	25,147
Accruals and deferred income	31,346	23,160

	263,994	221,623

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Daintree Wealth Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

16. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	42,251	49,869
Bank loans	-	37,500

	42,251	87,369

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Net obligations under finance lease and hire purchase contracts	49,869		57,487

The hire purchase liability is secured on the vehicle financed.

17. Loans

An analysis of the maturity of loans is given below:

	2025	2024
	£	£
Amounts falling due within one year or on demand:
Bank loans	37,500	50,000

	2025	2024
	£	£
Amounts falling due between one and five years:
Bank loans	-	37,500

18. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	7,618	7,618
Later than one year and not later than five years	42,251	49,869

	49,869	57,487

	49,869	57,487

19. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 January 2025	14,707	14,707
Utilised	(1,894 )	(1,894)

Balance at 31 December 2025	12,813	12,813

Deferred tax comprises accelerated capital allowances at each year end.

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Daintree Wealth Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

20. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100,000 Ordinary Shares of £ 1 each	100,000	100,000

21. Other Commitments

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

	2025	2024
	£	£
Not later than one year	41,245	31,725

	41,245	31,725

22. Pension Commitments

The company operates a defined contribution pension scheme. The pension charge for the year represents the contributions payable by the company to the scheme and amounted to £10,107 (2024: £8,203). There were £5,846 (2024: £2,655) of contributions payable to the scheme at the year end.

23. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	343,000	287,000

24. Reserves

	2025	2024
	£	£
At 1 January 2025	265,376	281,300
Profit for the year	478,762	271,076
Dividends	(343,000)	(287,000)
At 31 December 2025	401,138	265,376

This reserve includes all current and past retained profits and losses less dividends and other distributions.

25. Related Party Disclosures

The company has taken advantage of exemption, under 33.1A of the Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose transactions with wholly owned subsidiaries within the group.

At the year end the company was owed £12,032 (2024: £19,409) by group companies.

At the year end the company owed the directors £2 (2024: £1,872).

26. Controlling Parties

Wellbeing Holdco Limited is regarded by the directors as being the company's ultimate parent company.

Consolidated financial statements, which include those of this company, are publicly available from Companies House, Crown Way, Cardiff, CF14 3UZ.

The ultimate controlling party is Mark Parello by virtue of his shareholding in the ultimate parent company.

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Daintree Wealth Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

27. Exceptional Items

The exceptional items of £172,073 (2024: £NIL) relates to a refund from HMRC, net of costs, in respect of output VAT incorrectly charged in prior years.

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