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REGISTERED NUMBER: 09994001 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| SOUSA LAW LIMITED |

SOUSA LAW LIMITED (REGISTERED NUMBER: 09994001)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

SOUSA LAW LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | Mrs C T Sousa

| Ms E C Sanders

| REGISTERED OFFICE: | 16 College Place

| Southampton

| Hampshire

| SO15 2FE

| REGISTERED NUMBER: | 09994001 (England and Wales)

SOUSA LAW LIMITED (REGISTERED NUMBER: 09994001)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | - |  | - |  |

Tangible assets | 6 | 375,641 |  | 2,604 |  |

375,641 |  | 2,604 |  |

CURRENT ASSETS

Stocks | 779 |  | 1,353 |  |

Debtors | 7 | 121,114 |  | 151,315 |  |

Cash at bank and in hand | 56 |  | 78,236 |  |

121,949 |  | 230,904 |  |

CREDITORS

Amounts falling due within one year | 8 | 101,922 |  | 95,483 |  |

NET CURRENT ASSETS | 20,027 |  | 135,421 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 395,668 |  | 138,025 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (245,343 | ) | - |  |

PROVISIONS FOR LIABILITIES | (921 | ) | (1,606 | ) |

NET ASSETS | 149,404 |  | 136,419 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 100 |  | 100 |  |

Retained earnings | 149,304 |  | 136,319 |  |

SHAREHOLDERS' FUNDS | 149,404 |  | 136,419 |  |

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

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

SOUSA LAW LIMITED (REGISTERED NUMBER: 09994001)

BALANCE SHEET - continued

30 SEPTEMBER 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 2 January 2026 and were signed on its behalf by:

Mrs C T Sousa - Director

SOUSA LAW LIMITED (REGISTERED NUMBER: 09994001)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Sousa Law 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.

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

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| In respect of long-term contracts and contracts for on-going 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 on-going 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 2017, 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.

| Computer equipment | - | 25% straight line

| All fixed assets are initially recorded at cost.

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| 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.

SOUSA LAW LIMITED (REGISTERED NUMBER: 09994001)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. | ACCOUNTING POLICIES - continued

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Operating lease agreements

| Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2024 - 9 ) .

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 11,100 |  |

| AMORTISATION

| At 1 October 2024

| and 30 September 2025 | 11,100 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | - |  |

SOUSA LAW LIMITED (REGISTERED NUMBER: 09994001)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. | TANGIBLE FIXED ASSETS

| Freehold |  | Computer |

| property |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | - |  | 9,565 |  | 9,565 |  |

| Additions | 374,257 |  | 3,437 |  | 377,694 |  |

| At 30 September 2025 | 374,257 |  | 13,002 |  | 387,259 |  |

| DEPRECIATION

| At 1 October 2024 | - |  | 6,961 |  | 6,961 |  |

| Charge for year | 2,502 |  | 2,155 |  | 4,657 |  |

| At 30 September 2025 | 2,502 |  | 9,116 |  | 11,618 |  |

| NET BOOK VALUE

| At 30 September 2025 | 371,755 |  | 3,886 |  | 375,641 |  |

| At 30 September 2024 | - |  | 2,604 |  | 2,604 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 21,429 |  | 40,499 |  |

| Other debtors | 99,685 |  | 110,816 |  |

121,114 |  | 151,315 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 17,075 |  | - |  |

| Trade creditors | 10,675 |  | 8,785 |  |

| Taxation and social security | 64,427 |  | 78,727 |  |

| Other creditors | 9,745 |  | 7,971 |  |

101,922 |  | 95,483 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 245,343 |  | - |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 188,454 |  | - |  |

SOUSA LAW LIMITED (REGISTERED NUMBER: 09994001)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 257,573 |  | - |  |

| The bank loans are secured against the company's freehold property.

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | 1 | 100 |  | 100 |  |

12. | OTHER FINANCIAL COMMITMENTS

| Total future financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £nil (2024: £21,596).

| This amount is in relation to operating lease commitments which are payable over this year (2024: 1 year).

13. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025 | 2024 |

£ | £ |

| Mrs C T Sousa

| Balance outstanding at start of year | 78,677 |  | - |  |

| Amounts advanced | 57,530 |  | 92,019 |  |

| Amounts repaid | (47,288 | ) | (13,342 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 88,919 |  | 78,677 |  |

| This loan was unsecured with interest charged at HMRC approved rates and was repaid prior to the year end.