Exclusive Law Ltd


Director	Doyle, Andrew Mark


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


Registered Number	12383603 (England and Wales)

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.

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.

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.

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.

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.

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.