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Company registration number: 08231116
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 30 APRIL 2025
| GBH LAW LIMITED
GBH LAW LIMITED |  |
COMPANY INFORMATION
Directors | A S Tishler
| K L Shaw
| K V Doody
| H N Stone
Registered number | 08231116
Registered office | 7/8 Innovation Place
| Douglas Drive
| Godalming
| Surrey
| GU7 1JX
Accountants | Menzies LLP
| Chartered Accountants
| 2nd Floor, Midas House
| 62 Goldsworth Road
| Woking
| Surrey
| GU21 6LQ
Page 5
GBH LAW LIMITED REGISTERED NUMBER:08231116 |  |
STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets |  |  | 10,632 |  | 14,804
|  |  | 10,632 |  | 14,804
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 433,024 |  | 407,467 |
Bank and cash balances |  | 462,693 |  | 382,483 |
|  | 895,717 |  | 789,950 |
Creditors: amounts falling due within one year | 6 | (332,642) |  | (339,038) |
Net current assets |  |  | 563,075 |  | 450,912
Total assets less current liabilities |  |  | 573,707 |  | 465,716
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (3,325) |  | (3,325) |
|  |  | (3,325) |  | (3,325)
Net assets |  |  | 570,382 |  | 462,391
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 21,000 |  | 21,000
Share premium account |  |  | 24,990 |  | 24,990
Capital redemption reserve |  |  | 42,000 |  | 42,000
Profit and loss account |  |  | 482,392 |  | 374,401
|  |  | 570,382 |  | 462,391
Page 6
GBH LAW LIMITED REGISTERED NUMBER:08231116 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the Year in question 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 financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 1 September 2025.
................................................ K V Doody
Director
The notes on pages 9 to 13 form part of these financial statements. Page 7
GBH LAW LIMITED |  |
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 APRIL 2025
| Called up share capital | Share premium account | Capital redemption reserve | Profit and loss account | Total equity
| £ | £ | £ | £ | £
At 1 May 2023 | 36,000 | 24,990 | 27,000 | 583,137 | 671,127
Comprehensive income for the year |  |  |  |  |
Profit for the year | - | - | - | 336,035 | 336,035
Other comprehensive income for the year | - | - | - | - | -
Total comprehensive income for the year | - | - | - | 336,035 | 336,035
Contributions by and distributions to owners |  |  |  |  |
Dividends: Equity capital | - | - | - | (341,971) | (341,971)
Purchase of own shares | - | - | 15,000 | (202,800) | (187,800)
Shares cancelled during the year | (15,000) | - | - | - | (15,000)
At 1 May 2024 | 21,000 | 24,990 | 42,000 | 374,401 | 462,391
Comprehensive income for the Year |  |  |  |  |
Profit for the Year | - | - | - | 364,657 | 364,657
Other comprehensive income for the Year | - | - | - | - | -
Total comprehensive income for the Year | - | - | - | 364,657 | 364,657
Contributions by and distributions to owners |  |  |  |  |
Dividends: Equity capital | - | - | - | (256,666) | (256,666)
Total transactions with owners | - | - | - | (256,666) | (256,666)
At 30 April 2025 | 21,000 | 24,990 | 42,000 | 482,392 | 570,382
| The notes on pages 9 to 13 form part of these financial statements.
Page 8
GBH LAW LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
GBH Law Limited is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of its registered office and principal place of business is 7/8 Innovation Place, Douglas Drive, Godalming, Surrey, GU7 1JX. The company's functional and presentational currency is GBP. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | Goodwill | - | 5 | years straight line
|  |  |  | Other intangible fixed assets | - | 5 | years straight line
Page 9
GBH LAW LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 3 years straight line
|  |  |  | Computer equipment | - | 3 years straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
| 2.8 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Page 10
GBH LAW LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.9 | Pensions
Defined contribution pension plan 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 payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.10 | Borrowing costs
All borrowing costs are recognised in profit or loss in the Year in which they are incurred.
| 2.11 | Current and deferred taxation
The tax expense for the Year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 17 (2024 - 17).
Page 11
GBH LAW LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Intangible assets
|  | Other Intangible | Goodwill | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 May 2024 | 4 | 1,750,000 | 1,750,004
| At 30 April 2025 | 4 | 1,750,000 | 1,750,004
| Amortisation |  |  |
| At 1 May 2024 | 4 | 1,750,000 | 1,750,004
| At 30 April 2025 | 4 | 1,750,000 | 1,750,004
| Net book value |  |  |
| At 30 April 2025 | - | - | -
| At 30 April 2024 | - | - | -
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 228,974 | 199,845
| Prepayments and accrued income | 124,138 | 124,972
| Amounts recoverable on contracts | 79,912 | 82,650
|  | 433,024 | 407,467
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 78,330 | 85,530
| Corporation tax | 123,699 | 112,484
| Other taxation and social security | 95,090 | 104,304
| Other creditors | 6,738 | 4,231
| Accruals and deferred income | 28,785 | 32,489
|  | 332,642 | 339,038
Page 12
GBH LAW LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
7. | Related party transactions
| At 30 April 2024 there was a fixed and floating charge in place with GBHQ Limited in respect of bank loans. A S Tishler, director and shareholder of GBH Law Limited is also a director and shareholder of GBHQ Limited at 30 April 2024.
Page 13