Company No: SC435708 (Scotland)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	4,268		3,300
		4,268		3,300
Current assets
Debtors	4	109,693		88,003
Cash at bank and in hand	5	12,451		37,287
		122,144		125,290
Creditors: amounts falling due within one year	6	( 106,906)		( 89,964)
Net current assets		15,238		35,326
Total assets less current liabilities		19,506		38,626
Creditors: amounts falling due after more than one year	7	( 15,474)		( 34,218)
Provision for liabilities	8, 9	( 1,017)		( 763)
Net assets		3,015		3,645
Capital and reserves
Called-up share capital	10	205		205
Profit and loss account		2,810		3,440
Total shareholders' funds		3,015		3,645

For the financial year ending 31 October 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Advice Infrastructure Ltd (registered number: SC435708) were approved and authorised for issue by the Board of Directors on 28 October 2026. They were signed on its behalf by:

Mr J MacIntyre Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Advice Infrastructure Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is 22 Montrose Street, Glasgow, G1 1RE, United Kingdom.

The financial statements have been prepared under the historical cost convention, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT. The fair value of consideration takes into account trade discounts.

Revenue is recognised when the company has entitlement to the income in exchange for the provision of services.

Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets is reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Non-financial assets
At each balance sheet date, the company reviews its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss.

If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include deposits held at call with banks.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Basic financial assets
Basic financial assets, which include debtors and bank balances, are measured at transaction price including transaction costs.

Basic financial liabilities
Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

Provisions

Deferred tax provisions are recognised when the Company has a present obligation as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	6		6

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 November 2024	34,474		34,474
Additions	3,627		3,627
At 31 October 2025	38,101		38,101
Accumulated depreciation
At 01 November 2024	31,174		31,174
Charge for the financial year	2,659		2,659
At 31 October 2025	33,833		33,833
Net book value
At 31 October 2025	4,268		4,268
At 31 October 2024	3,300		3,300

4. Debtors

	2025		2024
	£		£
Trade debtors	6,000		20,640
Corporation tax	25,566		16,883
Other debtors	78,127		50,480
	109,693		88,003

5. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	12,451		37,287

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	10,639		10,205
Corporation tax	49,737		49,647
Other taxation and social security	15,673		17,253
Other creditors	30,857		12,859
	106,906		89,964

Bank borrowings relate to the bounce back loan scheme and are fully covered by a government backed guarantee.

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	0		12,228
Other creditors	15,474		21,990
	15,474		34,218

Bank borrowings relate to the bounce back loan scheme and are fully covered by a government backed guarantee.

8. Provision for liabilities

	2025		2024
	£		£
Deferred tax	1,017		763

9. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 763)		( 1,694)
(Charged)/credited to the Statement of Income and Retained Earnings	( 254)		931
At the end of financial year	( 1,017)		( 763)

10. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 A Ordinary shares of £ 1.00 each	100		100
100 B Ordinary shares of £ 1.00 each	100		100
5 C Ordinary shares of £ 1.00 each	5		5
	205		205

11. Financial commitments

Commitments

	2025		2024
	£		£
Total future minimum lease payments under non-cancellable operating leases	17,228		31,010

12. Related party transactions

Transactions with the entity’s directors (or members of its governing body)

Amounts owed by directors

	2025		2024
	£		£
Directors' Loans	76,209		50,480

Advances

Advances have been made in the year to the director, I MacIntyre totalling £50,782 and £42,282 has been repaid. Interest of £1,374 was charged at a rate of 2.25% to 5 April 2025 and 3.75% thereafter. At 31 October 2025, the total amounts owed to the company by the director was £37,228 (2024 - £27,354).

Advances have been made in the year to the director, J MacIntyre totalling £89,044 and £82,282 has been repaid. Interest of £555 was charged at a rate of 2.25% to 5 April 2025 and 3.75% thereafter. At 31 October 2025, the total amounts owed to the company by the director was £16,442 (2024 - £9,125).

Advances have been made in the year to the director, D Rimron-Soutter totalling £53,892 and £46,282 has been repaid. Interest of £928 was charged at a rate of 2.25% to 5 April 2025 and 3.75% thereafter. At 31 October 2025, the total amounts owed to the company by the director was £22,539 (2024- £14,001).

The loans are unsecured and have no fixed terms of of repayment.