REGISTERED NUMBER: 07638399 (England and Wales)

REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MAY 2025

FOR

CHARLES GUTHRIE & CO LEGAL LTD.

Page

Company information

1

Report of the director

2

Chartered certified accountants' report

3

Income statement

4

Balance sheet

5

Notes to the financial statements

7

DIRECTOR:

C D Guthrie

SECRETARY:

C D Guthrie

REGISTERED OFFICE:

Golden Cross House

8 Duncannon Street

London

WC2N 4JF

REGISTERED NUMBER:

07638399 (England and Wales)

ACCOUNTANTS:

Leroy Reid & Co

Chartered Certified

Accountants

299 Northborough Road

Norbury

London

SW16 4TR

The director presents his report with the financial statements of the company for the year ended 31st May 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of the provision of notary services.

DIRECTOR

C D Guthrie held office during the whole of the period from 1st June 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

C D Guthrie - Director

1st September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Charles Guthrie & Co Legal Ltd. for the year ended 31st May 2025 which comprise the Income statement, Balance sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Charles Guthrie & Co Legal Ltd. in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Charles Guthrie & Co Legal Ltd. and state those matters that we have agreed to state to the director of Charles Guthrie & Co Legal Ltd. in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Charles Guthrie & Co Legal Ltd. has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Charles Guthrie & Co Legal Ltd.. You consider that Charles Guthrie & Co Legal Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Charles Guthrie & Co Legal Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Leroy Reid & Co

Chartered Certified

Accountants

299 Northborough Road

Norbury

London

SW16 4TR

1st September 2025

TURNOVER

1,048,821

947,771

Administrative expenses

(755,795

)

(697,856

)

293,026

249,915

Other operating income

60,100

68,283

OPERATING PROFIT

4

353,126

318,198

Interest receivable and similar income

1,521

2,486

PROFIT BEFORE TAXATION

354,647

320,684

Tax on profit

5

(91,877

)

(81,486

)

PROFIT FOR THE FINANCIAL YEAR

262,770

239,198

FIXED ASSETS

Tangible assets

6

47,770

64,850

Investment property

7

1,732,566

897,980

1,780,336

962,830

CURRENT ASSETS

Debtors

8

18,103

18,172

Cash at bank

191,223

160,634

209,326

178,806

CREDITORS

Amounts falling due within one year

9

(135,757

)

(117,324

)

NET CURRENT ASSETS

73,569

61,482

TOTAL ASSETS LESS CURRENT LIABILITIES

1,853,905

1,024,312

CREDITORS

Amounts falling due after more than one year

10

(601,319

)

(14,496

)

NET ASSETS

1,252,586

1,009,816

CAPITAL AND RESERVES

Called up share capital

11

4

4

Retained earnings

12

1,252,582

1,009,812

SHAREHOLDERS' FUNDS

1,252,586

1,009,816

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2025 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 1st September 2025 and were signed by:

C D Guthrie - Director

1.	STATUTORY INFORMATION

Charles Guthrie & Co Legal 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.

INVESTMENT PROPERTY

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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

2025

2024

£

£

Wages and salaries

26,203

142,473

The average number of employees during the year was as follows:

2025

2024

Director

1

1

Administrator

1

1

2

2

4.	OPERATING PROFIT

The operating profit is stated after charging:

2025

2024

£

£

Depreciation - owned assets

17,080

17,090

5.

TAXATION

Analysis of the tax charge

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

2025

2024

£

£

Current tax:

UK corporation tax

91,877

81,486

Tax on profit

91,877

81,486

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st June 2024

and 31st May 2025

86,357

DEPRECIATION

At 1st June 2024

21,507

Charge for year

17,080

At 31st May 2025

38,587

NET BOOK VALUE

At 31st May 2025

47,770

At 31st May 2024

64,850

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st June 2024

897,980

Additions

834,586

At 31st May 2025

1,732,566

NET BOOK VALUE

At 31st May 2025

1,732,566

At 31st May 2024

897,980

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

18,103

18,172

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

121,795

111,755

Other creditors

13,962

5,569

135,757

117,324

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

550,000

-

Other creditors

51,319

14,496

601,319

14,496

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

550,000

-

11.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

4

Share capital 1

1

4

4

12.

RESERVES

Retained

earnings

£

At 1st June 2024

1,009,812

Profit for the year

262,770

Dividends

(20,000

)

At 31st May 2025

1,252,582