REGISTERED NUMBER: 09010635 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2026

FOR

HALL & GERTSKI WEALTH MANAGEMENT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

B Hall

REGISTERED OFFICE:

Unit 4, The Barn

2 Oakleigh Grove

Cliffe Woods

Rochester

Kent

ME3 8GY

REGISTERED NUMBER:

09010635 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Chartered Accountants

2 The Links

HERNE BAY

Kent

CT6 7GQ

FIXED ASSETS

Intangible assets

5

3,868,217

5,236,052

Tangible assets

6

45,264

54,604

Investments

7

31,217

59,276

3,944,698

5,349,932

CURRENT ASSETS

Debtors

8

744,242

802,871

Cash at bank and in hand

1,696,481

579,460

2,440,723

1,382,331

CREDITORS

Amounts falling due within one year

9

1,755,211

1,640,899

NET CURRENT ASSETS/(LIABILITIES)

685,512

(258,568

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,630,210

5,091,364

CREDITORS

Amounts falling due after more than one year

10

(3,581,834

)

(3,490,221

)

PROVISIONS FOR LIABILITIES

(6,831

)

(8,173

)

NET ASSETS

1,041,545

1,592,970

CAPITAL AND RESERVES

Called up share capital

11

61

110

Retained earnings

1,041,484

1,592,860

SHAREHOLDERS' FUNDS

1,041,545

1,592,970

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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 7th October 2026 and were signed by:

B Hall - Director

1.	STATUTORY INFORMATION

Hall & Gertski Wealth Management Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Related party exemption

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

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

The company has conducted a review of client retention from acquisitions. Having assessed the life cycle of a client, Goodwill, being the amounts paid in connection to acquisitions of other businesses, is being amortised evenly over the estimated life of 20 years.

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.

Plant and machinery etc

-

25% on reducing balance, 25% on a straight line basis and 10% on a straight line basis

Taxation

Taxation for the year 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 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.

Going concern

The company has considered current fee levels and the financial position. Upon review, the accounts are prepared on a going concern basis.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2025 - 16 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st May 2025

6,297,642

Disposals

(1,344,195

)

At 30th April 2026

4,953,447

AMORTISATION

At 1st May 2025

1,061,590

Charge for year

247,673

Eliminated on disposal

(224,033

)

At 30th April 2026

1,085,230

NET BOOK VALUE

At 30th April 2026

3,868,217

At 30th April 2025

5,236,052

6.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Long

to

and

Computer

leasehold

property

fittings

equipment

Totals

£

£

£

£

£

COST

At 1st May 2025

39,715

10,800

80,952

34,897

166,364

Additions

-

-

-

7,147

7,147

At 30th April 2026

39,715

10,800

80,952

42,044

173,511

DEPRECIATION

At 1st May 2025

17,802

8,640

56,212

29,106

111,760

Charge for year

3,972

1,080

6,185

5,250

16,487

At 30th April 2026

21,774

9,720

62,397

34,356

128,247

NET BOOK VALUE

At 30th April 2026

17,941

1,080

18,555

7,688

45,264

At 30th April 2025

21,913

2,160

24,740

5,791

54,604

7.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1st May 2025

59,276

Disposals

(28,059

)

At 30th April 2026

31,217

NET BOOK VALUE

At 30th April 2026

31,217

At 30th April 2025

59,276

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

1,002

-

Amounts recoverable on contract

328,016

424,878

Other debtors

415,224

377,993

744,242

802,871

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

344,336

342,763

Trade creditors

3,812

5,212

Taxation and social security

297,213

387,684

Other creditors

1,109,850

905,240

1,755,211

1,640,899

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

3,581,834

3,490,221

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

2,204,490

2,160,218

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

51

100

25

Ordinary A shares

£1

5

5

25

Ordinary B Shares

£1

5

5

61

110

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th April 2026 and 30th April 2025:

2026

2025

£

£

B Hall

Balance outstanding at start of year

81,010

110,214

Amounts advanced

-

56,751

Amounts repaid

(831,010

)

(85,955

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(750,000

)

81,010

13.	RELATED PARTY DISCLOSURES

At the balance sheet date £168,492 was owed by Volumus Group Ltd, a company in which Mr B Hall is also a Director.

During the year, the company conducted a purchase of own shares from a former Director and shareholder of the company for £1,000,000.