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REGISTERED NUMBER: 07745353 (England and Wales)

| JWP LEGAL LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| JWP LEGAL LIMITED (REGISTERED NUMBER: 07745353) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| JWP LEGAL LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | J R Wilkinson

| A L Steele

| G O Long

| D A Dobson

| L K Monks

| J M Siddons

| REGISTERED OFFICE: | 9 Cheapside

| Wakefield

| West Yorkshire

| WF1 2SD

| REGISTERED NUMBER: | 07745353 (England and Wales)

| ACCOUNTANTS: | UHY BPR Heaton

| Chartered Accountants

| Glenewes House

| Gate Way Drive

| Leeds

| West Yorkshire

| LS19 7XY

| JWP LEGAL LIMITED (REGISTERED NUMBER: 07745353) |

BALANCE SHEET

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 368,601 |  | 344,587 |  |

368,601 |  | 344,587 |  |

CURRENT ASSETS

Debtors | 6 | 975,382 |  | 608,635 |  |

Cash at bank and in hand | 575,671 |  | 585,669 |  |

1,551,053 |  | 1,194,304 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,206,357 |  | 865,461 |  |

NET CURRENT ASSETS | 344,696 |  | 328,843 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 713,297 |  | 673,430 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (161,590 | ) | (184,675 | ) |

PROVISIONS FOR LIABILITIES | (12,852 | ) | (11,343 | ) |

NET ASSETS | 538,855 |  | 477,412 |  |

CAPITAL AND RESERVES

Called up share capital | 489 |  | 489 |  |

Capital redemption reserve | 511 |  | 511 |  |

Retained earnings | 537,855 |  | 476,412 |  |

SHAREHOLDERS' FUNDS | 538,855 |  | 477,412 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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.

| JWP LEGAL LIMITED (REGISTERED NUMBER: 07745353) |

BALANCE SHEET - continued

30 JUNE 2025

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 17 October 2025 and were signed on its behalf by:

G O Long - Director

| JWP LEGAL LIMITED (REGISTERED NUMBER: 07745353) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| JWP Legal Limited 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.

| The financial statements are presented in sterling which is the functional currency of the company rounded to the nearest pound.

| The significant accounting policies applied in the preparation of these financial statements are set out below.

| The financial statements have been prepared using the going concern basis.

| Turnover

| Revenue represents the fair value of consideration receivable in respect of professional services provided during the year where the right to consideration has been obtained through performance.

| Invoices raised but unpaid at the balance sheet date are shown in 'Trade debtors'. Provision has been made for amounts considered to be irrecoverable.

| Work on hand at the balance sheet date is included in 'Accrued income' at selling price, being the value of the right to consideration in respect of that work based on its stage of completion.

| In respect of long-term contracts and contracts for ongoing services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for ongoing services is recognised by reference to the stage of completion.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of five 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.

| Freehold property - 2% on straight line basis

| Improvements to property - 10% on straight line basis

| Office equipment - 15% on reducing balance

| Computer equipment - 30% on reducing balance

| JWP LEGAL LIMITED (REGISTERED NUMBER: 07745353) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

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

| Financial assets and liabilities are initially measured at transaction price, except for those financial assets classified as at fair value through profit or loss.

| Basic financial instruments

| Basic financial instruments are those with relatively straight forward terms and would normally include cash, bank balances, trade debtors, trade creditors and uncomplicated bank loans.

| Where the arrangement does not constitute a financing transaction, e.g. trade debtors on normal commercial terms, the debtor will be valued initially at transaction price (i.e.cost) and subsequently at transaction price less impairment (if any) due to concerns over recoverability.

| 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 44 (2024 - 42 ) .

| JWP LEGAL LIMITED (REGISTERED NUMBER: 07745353) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 1,040,000 |  |

| AMORTISATION

| At 1 July 2024

| and 30 June 2025 | 1,040,000 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 July 2024 | 305,546 |  | 209,250 |  | 514,796 |  |

| Additions | - |  | 50,908 |  | 50,908 |  |

| Disposals | - |  | (7,782 | ) | (7,782 | ) |

| At 30 June 2025 | 305,546 |  | 252,376 |  | 557,922 |  |

| DEPRECIATION

| At 1 July 2024 | 12,444 |  | 157,765 |  | 170,209 |  |

| Charge for year | 3,111 |  | 18,003 |  | 21,114 |  |

| Eliminated on disposal | - |  | (2,002 | ) | (2,002 | ) |

| At 30 June 2025 | 15,555 |  | 173,766 |  | 189,321 |  |

| NET BOOK VALUE

| At 30 June 2025 | 289,991 |  | 78,610 |  | 368,601 |  |

| At 30 June 2024 | 293,102 |  | 51,485 |  | 344,587 |  |

| Included in cost of land and buildings is freehold land of £ 150,000 (2024 - £ 150,000 ) which is not depreciated.

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

2025 | 2024 |

£ | £ |

| Trade debtors | 261,461 |  | 151,697 |  |

| Other debtors | 713,921 |  | 456,938 |  |

975,382 |  | 608,635 |  |

| JWP LEGAL LIMITED (REGISTERED NUMBER: 07745353) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

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

2025 | 2024 |

£ | £ |

| Bank loans | 22,527 |  | 20,567 |  |

| Taxation and social security | 482,032 |  | 561,116 |  |

| Other creditors | 701,798 |  | 283,778 |  |

1,206,357 |  | 865,461 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 161,590 |  | 184,675 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 102,845 |  | 123,079 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 91,990 |  | 82,744 |  |

| Between one and five years | 60,570 |  | 112,582 |  |

152,560 |  | 195,326 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 184,117 |  | 205,242 |  |

| National Westminster Bank PLC holds a fixed and floating charge over all the property or undertaking of the company.