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Exclusive Law Ltd

Registered Number
12383603
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

Exclusive Law Ltd
Company Information
for the year from 1 February 2024 to 31 January 2025

Director | Doyle, Andrew Mark

Registered Address | 2nd Floor, St Georges House
| 56 Peter Street
| Manchester
| M2 3NQ

Registered Number | 12383603 (England and Wales)

Exclusive Law Ltd
Balance Sheet as at
31 January 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 507,712 |  |  |  | 246,350
Tangible assets | 4 |  |  | 7,542 |  |  |  | 12,025
Investments | 5 |  |  | 1,000,000 |  |  |  | -
|  |  |  | 1,515,254 |  |  |  | 258,375
Current assets |  |  |  |  |  |  |  |
Stocks | 6 | 1,435,988 |  |  |  | 1,182,121 |  |
Debtors | 7 | 3,693,602 |  |  |  | 1,770,538 |  |
Cash at bank and on hand |  | 111,939 |  |  |  | 67,621 |  |
|  | 5,241,529 |  |  |  | 3,020,280 |  |
Creditors amounts falling due within one year | 8 | (5,416,971) |  |  |  | (2,428,027) |  |
Net current assets (liabilities) |  |  |  | (175,442) |  |  |  | 592,253
Total assets less current liabilities |  |  |  | 1,339,812 |  |  |  | 850,628
Creditors amounts falling due after one year | 9 |  |  | (1,039,965) |  |  |  | (676,084)
Net assets |  |  |  | 299,847 |  |  |  | 174,544
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 299,747 |  |  |  | 174,444
Shareholders' funds |  |  |  | 299,847 |  |  |  | 174,544

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 5 January 2026, and are signed on its behalf by:
Doyle, Andrew Mark Director Registered Company No. 12383603

Exclusive Law Ltd
Notes to the Financial Statements
for the year ended 31 January 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Going concern
--- | ---
| At the time of signing these accounts the Directors are of the opinion that the Company will remain viable for the foreseeable future and therefore these Financial Statements have been prepared on the Going Concern basis. These accounts are being prepared on the going concern basis, on the understanding that the shareholders will continue to financially support the company via the inter company loan.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| 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. Computer software is being amortised evenly over its estimated useful life of five years.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Stocks and work in progress
--- | ---
| Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 31 |  | 27

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 February 24 | 311,813 |  | 311,813
| Additions | 405,000 |  | 405,000
| At 31 January 25 | 716,813 |  | 716,813
| Amortisation and impairment
| At 01 February 24 | 65,463 |  | 65,463
| Charge for year | 143,638 |  | 143,638
| At 31 January 25 | 209,101 |  | 209,101
| Net book value
| At 31 January 25 | 507,712 |  | 507,712
| At 31 January 24 | 246,350 |  | 246,350

4. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 February 24 | 26,857 |  | 26,857
| Additions | 706 |  | 706
| At 31 January 25 | 27,563 |  | 27,563
| Depreciation and impairment
| At 01 February 24 | 14,832 |  | 14,832
| Charge for year | 5,189 |  | 5,189
| At 31 January 25 | 20,021 |  | 20,021
| Net book value
| At 31 January 25 | 7,542 |  | 7,542
| At 31 January 24 | 12,025 |  | 12,025

5. | Fixed asset investments
--- | ---
| The company has purchased 100% of the share capital of Exclusive Health Limited (Registered No. 09482548)

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 1,000,000 |  | 1,000,000
| At 31 January 25 | 1,000,000 |  | 1,000,000
| Net book value
| At 31 January 25 | 1,000,000 |  | 1,000,000
| At 31 January 24 | - |  | -

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

6. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Work in progress | 1,435,988 |  | 1,182,121
| Total | 1,435,988 |  | 1,182,121

7. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 643,260 |  | 381,060
| Amounts owed by group undertakings | 1,051,753 |  | 842,351
| Other debtors | 747,130 |  | 533,069
| Prepayments and accrued income | 1,251,459 |  | 14,058
| Total | 3,693,602 |  | 1,770,538

8. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 901,365 |  | 643,510
| Bank borrowings and overdrafts | 13,000 |  | -
| Amounts owed to related parties | 1,541,456 |  | 278,712
| Taxation and social security | 1,679,026 |  | 783,661
| Other creditors | 1,282,124 |  | 722,144
| Total | 5,416,971 |  | 2,428,027

9. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 1,039,965 |  | 676,084
| Total | 1,039,965 |  | 676,084

10. | Creditors: amounts due after 5 years
--- | ---
| Bank loan repayable after 5 years 2025 £37,821 (2024 £41,084).

11. | Related party transactions
--- | ---
| Included in other debtors are inter company balances that amount to £1,051,752. Included in other creditors are inter company balances that amount to £1,541,456.