REGISTERED NUMBER: 06683561 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2026

for

The Pension Solutions Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs N S Pike

D Parsons

REGISTERED OFFICE:

Studio 28, Glove Factory Studios

1 Brook Lane

Holt

Wiltshire

BA14 6RL

REGISTERED NUMBER:

06683561 (England and Wales)

ACCOUNTANTS:

Rawlence and Browne UDY Limited

Unit 17 Lancaster Road

Sarum Business Park

Old Sarum

Salisbury

Wiltshire

SP4 6FB

FIXED ASSETS

Tangible assets

4

4,070

10,705

CURRENT ASSETS

Debtors

5

99,278

61,113

Investments

6

5

5

Cash at bank and in hand

109,180

124,538

208,463

185,656

CREDITORS

Amounts falling due within one year

7

116,530

89,664

NET CURRENT ASSETS

91,933

95,992

TOTAL ASSETS LESS CURRENT LIABILITIES

96,003

106,697

PROVISIONS FOR LIABILITIES

1,017

2,676

NET ASSETS

94,986

104,021

CAPITAL AND RESERVES

Called up share capital

8

894

894

Capital redemption reserve

9

447

447

Retained earnings

9

93,645

102,680

SHAREHOLDERS' FUNDS

94,986

104,021

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 29 October 2026 and were signed on its behalf by:

Mrs N S Pike - Director

D Parsons - Director

1.	STATUTORY INFORMATION

The Pension Solutions Group 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.

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.

Plant and machinery etc

-

33% on cost and 20% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2025 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2025

and 31 August 2026

62,368

DEPRECIATION

At 1 September 2025

51,663

Charge for year

6,635

At 31 August 2026

58,298

NET BOOK VALUE

At 31 August 2026

4,070

At 31 August 2025

10,705

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

£

Trade debtors

91,864

56,561

Other debtors

7,414

4,552

99,278

61,113

6.	CURRENT ASSET INVESTMENTS

31.8.26

31.8.25

£

£

Shares in group undertakings

5

5

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

£

Trade creditors

18,936

3,390

Taxation and social security

93,443

81,849

Other creditors

4,151

4,425

116,530

89,664

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.26

31.8.25

value:

£

£

447

Ordinary A

£1

447

447

90

Ordinary B

£1

90

90

134

Ordinary D

£1

134

134

134

Ordinary E

£1

134

134

89

Ordinary F

o1

89

89

894

894

9.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 September 2025

102,680

447

103,127

Profit for the year

161,047

161,047

Dividends

(170,082

)

(170,082

)

At 31 August 2026

93,645

447

94,092

10.	FINANCIAL COMMITMENTS, GUARANTEES AND CONTINGENCIES

The company has lease commitments of £15,414 (2025: £14,928) becoming due within one year and a

further £7,830 (2025: £23,244) becoming due within one and five years. These commitments are not

recorded within the balance sheet.

11.	RELATED PARTY DISCLOSURES

The Pension Solutions Group Limited is exempt from preparing group accounts, as it is a parent of a small group.

The Pension Solutions Group Limited is the parent company of the following four subsidiaries

- The PSG Trust Company Limited

- PSG SSAS Trustees Limited

- PSG SIPP Trustees Limited

- PSG Investment Trustees Limited