Company registration number: SC591968
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Amia Wealth Management Ltd
Pages for filing with the Registrar
Company registration number: SC591968
Amia Wealth Management Ltd
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Goodwill 4 200,000 225,000
Tangible assets 5 113 388
200,113 225,388
Current assets
Debtors 6 91 -
Cash at bank and in hand 48,256 53,065
48,347 53,065
Creditors: amounts falling due within one year
7 (175,040) (212,380)
Net current liabilities (126,693) (159,315)
Total assets less current liabilities 73,420 66,073
NET ASSETS 73,420 66,073
Capital and reserves
Called up share capital 100 100
Profit and loss account 73,320 65,973
TOTAL EQUITY 73,420 66,073
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC591968
Amia Wealth Management Ltd
Balance sheet - continued
as at 31 March 2026
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 to the Registrar.
Signed by:
Mr H Balfour-Melville, Director
24 September 2026
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Amia Wealth Management Ltd
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Amia Wealth Management Ltd is a private company registered in Scotland. Its registered number is SC591968. The company is limited by shares. Its registered office is Gillespie Tax Management Ltd, 2-4 Salamander Place, Edinburgh, Midlothian, EH6 7JB. Its principal place of business is 9 Campbell Road, Edinburgh, Midlothian, EH12 6DT.
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 historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the 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.
Goodwill
Goodwill is being amortised on the following basis: 10% straight line.
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
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Amia Wealth Management Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Computer equipment - 25% straight line
Taxation
Taxation for the year comprises current taxation. 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 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.
3 Average number of employees
During the year the average number of employees was 1 (2025 - 1).
4 Goodwill
£
Cost
At 1 April 2025 250,000
At 31 March 2026 250,000
Amortisation
At 1 April 2025 25,000
Charge for year 25,000
At 31 March 2026 50,000
Net book value
At 31 March 2026 200,000
At 31 March 2025 225,000
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Amia Wealth Management Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 April 2025 1,850
At 31 March 2026 1,850
Depreciation
At 1 April 2025 1,462
Charge for year 275
At 31 March 2026 1,737
Net book value
At 31 March 2026 113
At 31 March 2025 388
6 Debtors
2026 2025
£ £
Taxation 91 -
7 Creditors: amounts falling due within one year
2026 2025
£ £
Amounts owed to directors 117,176 165,981
Taxation 57,036 45,571
Accruals and deferred income 828 828
175,040 212,380
8 Controlling party
The company is controlled by Mr H Balfour-Melville.
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