Exen Legal Solutions Limited Accounts






Exen Legal Solutions Limited

	Company No. 07603019
		Information for Filing with The Registrar
		30 April 2025

The Director presents his report and the accounts for the year ended 30 April 2025.

Principal activities
The principal activity of the company during the year under review was specialist provider of software solutions and a technical consultant in the legal sector.

B Corporation Statement
Katchr Limited is a certified B Corporation, having amended its Articles of Association to commit the company to create a material positive impact on society and the environment through its business and operations. In line with these Articles, the directors have a duty to promote the success of the company for the benefit of its members as a whole, and through the business and operations of the company, to have a material positive impact on society and the environment, taken as a whole. During the year ended 30th April 2025, the directors confirm that they have acted in accordance with these obligations, considering the interests of shareholders, employees, customers, suppliers, community and the environment in their decision making. Katchr’s most recent B Impact Assessment score is 87.9 as verified by B Lab. Further information, including details of the company’s assessment, can be found on Katchr’s public B Corporation profile at: https://www.bcorporation.net/en-us/find-a-b-corp/company/exen-legal-solutions-limited-trading-as-katchr/

Enterprise Management Incentive (EMI) Scheme
The company operates an Enterprise Management Incentive (EMI) share option scheme for the benefit of certain employees. The purpose of the scheme is to align the interests of participating employees with those of shareholders, and to support the retention and motivation of key members of staff. During the year ended 30th April 2025, the company granted 0 new options under the scheme. In the same period, 653 options were exercised and 0 options lapsed. At 30th April 2025, there were a total of 1318 options outstanding under the scheme, representing approximately 10% of the company’s issued share capital. No directors currently hold options under the EMI scheme.

Director

The Director who served at any time during the year was as follows:

G. Moore









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

G. Moore
Director
18 December 2025

at	30 April 2025
Company No.		07603019	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	13,980	17,074


				13,980	17,074
Current assets

	Debtors		5	119,686	62,793

	Cash at bank and in hand			534,941	519,885
				654,627	582,678
Creditors: Amount falling due within one year			6	(241,950)	(235,216)
Net current assets				412,677	347,462
Total assets less current liabilities				426,657	364,536

Provisions for liabilities
	Deferred taxation			(3,496)	(4,156)

Net assets				423,161	360,380

Capital and reserves
	Called up share capital			112	105



	Profit and loss account		8	423,049	360,275

Total equity				423,161	360,380



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 April 2025 the company was entitled to exemption from audit 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 18 December 2025 and signed on its behalf by:
G. Moore
Director
18 December 2025

for the year ended 30 April 2025

General information

Exen Legal Solutions Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 07603019

Its registered office is:

The Media Centre

7 Northumberland Street

Hudderfield

WestYorkshire

HD1 1RL

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

20% Straight Line

Motor vehicles

25% Straight Line

Furniture, fittings and equipment

25% Straight Line

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	20	17

4	Tangible fixed assets
			Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£
		Cost or revaluation
		At 1 May 2024	2,200	1,470	56,362	60,032
		Additions	-	-	4,653	4,653



		At 30 April 2025	2,200	1,470	61,015	64,685
		Depreciation
		At 1 May 2024	2,200	688	40,071	42,959
		Charge for the year	-	368	7,378	7,746



		At 30 April 2025	2,200	1,056	47,449	50,705
		Net book values
		At 30 April 2025	-	414	13,566	13,980
		At 30 April 2024	-	782	16,291	17,074

5	Debtors
			2025	2024
			£	£
		Trade debtors	55,578	31,925





		Other debtors	3,141	2,684
		Prepayments and accrued income	60,967	28,184
			119,686	62,793

6	Creditors:
		amounts falling due within one year
			2025	2024
			£	£




		Trade creditors	(7,378)	40,226

		Taxes and social security	138,875	122,091
		Loans from directors	-	(199)
		Other creditors	9,665	5,308
		Accruals and deferred income	100,788	67,790
			241,950	235,216

Share Capital

11180 Ordinary Shares @ 0.01 allocated, called up and fully paid

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

9	Guarantees and commitments
			2025	2024
			£	£




		Pension commitments, included in above total	8,242	5,308

10	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	85,000	57,000

			85,000	57,000

		Dividends by type:

		Equity dividends	85,000	57,000
			85,000	57,000