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REGISTERED NUMBER: 13187044 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 28 FEBRUARY 2025 |

| FOR |

| DL LEGAL LIMITED |

| DL LEGAL LIMITED (REGISTERED NUMBER: 13187044) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

Page |

| Statement of Financial Position | 1 |

| Notes to the Financial Statements | 2 |

| DL LEGAL LIMITED (REGISTERED NUMBER: 13187044) |

STATEMENT OF FINANCIAL POSITION

28 FEBRUARY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 338,100 |  | 386,400 |  |

Property, plant and equipment | 5 | 56,245 |  | 59,654 |  |

394,345 |  | 446,054 |  |

CURRENT ASSETS

Work-in-progress | - |  | 6,500 |  |

Debtors | 6 | 110,043 |  | 120,197 |  |

Cash at bank | 200,515 |  | 283,096 |  |

310,558 |  | 409,793 |  |

CREDITORS

Amounts falling due within one year | 7 | 151,337 |  | 186,345 |  |

NET CURRENT ASSETS | 159,221 |  | 223,448 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 553,566 |  | 669,502 |  |

PROVISIONS FOR LIABILITIES | 8 | 14,062 |  | 14,913 |  |

NET ASSETS | 539,504 |  | 654,589 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 539,404 |  | 654,489 |  |

539,504 |  | 654,589 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 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 19 November 2025 and were signed by:

Mr D N Lewis - Director

| DL LEGAL LIMITED (REGISTERED NUMBER: 13187044) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

1. | STATUTORY INFORMATION

| DL Legal Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 13187044

| Registered office: | 1 Kings Avenue

| London

| N21 3NA

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

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.

| Significant judgements and estimates

| In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period. or in the period of the revision and future periods where the revision affects both current and future periods.

| There are no significant judgements and estimates involved in the preparation of the financial statements.

| Revenue

| Revenue represents the invoiced value of services supplied by the company, net of value added tax and trade discounts. Revenue is recognised when services are rendered to customers.

| 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.

| Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.

| Property plant and equipment

| Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the asset capable of operating as intended.

| The carrying value of tangible assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery - 25% on reducing balance

| Motor vehicle - 25% on reducing balance

| The company has adopted the policy of not depreciating the assets in the first year, however full depreciation is provided in the year of disposal

| Inventories

| Work in progress is valued at the lower of cost and estimated fees chargeable less costs expected to be incurred to completion.

| DL LEGAL LIMITED (REGISTERED NUMBER: 13187044) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2025

2. | ACCOUNTING POLICIES - continued

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the statement of financial position 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.

| 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.

| Cash and cash equivalents

| Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

| Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 March 2024

| and 28 February 2025 | 483,000 |  |

| AMORTISATION

| At 1 March 2024 | 96,600 |  |

| Charge for year | 48,300 |  |

| At 28 February 2025 | 144,900 |  |

| NET BOOK VALUE

| At 28 February 2025 | 338,100 |  |

| At 29 February 2024 | 386,400 |  |

| DL LEGAL LIMITED (REGISTERED NUMBER: 13187044) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2025

5. | PROPERTY, PLANT AND EQUIPMENT

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 March 2024 | 24,113 |  | 59,190 |  | 83,303 |  |

| Additions | 11,505 |  | - |  | 11,505 |  |

| At 28 February 2025 | 35,618 |  | 59,190 |  | 94,808 |  |

| DEPRECIATION

| At 1 March 2024 | 8,851 |  | 14,798 |  | 23,649 |  |

| Charge for year | 3,816 |  | 11,098 |  | 14,914 |  |

| At 28 February 2025 | 12,667 |  | 25,896 |  | 38,563 |  |

| NET BOOK VALUE

| At 28 February 2025 | 22,951 |  | 33,294 |  | 56,245 |  |

| At 29 February 2024 | 15,262 |  | 44,392 |  | 59,654 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 104,564 |  | 114,318 |  |

| Other debtors | 5,479 |  | 5,879 |  |

110,043 |  | 120,197 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 144 |  | 3,600 |  |

| Taxation and social security | 128,597 |  | 96,809 |  |

| Other creditors | 22,596 |  | 85,936 |  |

151,337 |  | 186,345 |  |

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 14,062 |  | 14,913 |  |

| Deferred |

| tax |

£ |

| Balance at 1 March 2024 | 14,913 |  |

| Provided during year | (851 | ) |

| Balance at 28 February 2025 | 14,062 |  |

9. | RELATED PARTY DISCLOSURES

| 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.

| DL LEGAL LIMITED (REGISTERED NUMBER: 13187044) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2025

9. | RELATED PARTY DISCLOSURES - continued

| Included in other debtors less than one year is an amount of £1,050 (2024: £1,050) due from connected company under common directorship. The balance was interest free and recoverable on demand.

| Included in other creditors less than one year is an amount of £18,562 (2024: £81,903) due to director of the company. The balance was interest free and repayable on demand.