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REGISTERED NUMBER: 07201476 (England and Wales)

| Report of the Directors and |

| Unaudited Financial Statements |

| for the Year Ended 30 June 2025 |

| for |

| Harold Stock & Co Limited |

Harold Stock & Co Limited (Registered number: 07201476)

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

Report of the Directors | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Harold Stock & Co Limited (Registered number: 07201476)

Report of the Directors

for the Year Ended 30 June 2025

The directors present their report with the financial statements of the company for the year ended 30 June 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of solicitors.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 July 2024 to the date of this report.

Mr D A McGuinness

Mr A S Singer

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr D A McGuinness - Director

10 February 2026

Harold Stock & Co Limited (Registered number: 07201476)

Balance Sheet

30 June 2025

| 30.6.25 |  | 30.6.24

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 375,000 |  | 450,000 |  |

Tangible assets | 5 | 11,999 |  | 7,812 |  |

386,999 |  | 457,812 |  |

CURRENT ASSETS

Debtors | 6 | 298,316 |  | 245,413 |  |

Cash at bank and in hand | 7,299 |  | 37,262 |  |

305,615 |  | 282,675 |  |

CREDITORS

Amounts falling due within one year | 7 | (326,576 | ) | (320,902 | ) |

NET CURRENT LIABILITIES | (20,961 | ) | (38,227 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 366,038 |  | 419,585 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (81,482 | ) |

NET ASSETS | 366,038 |  | 338,103 |  |

CAPITAL AND RESERVES

Called up share capital | 1,750 |  | 1,750 |  |

Capital redemption reserve | 2,500 |  | 2,500 |  |

Retained earnings | 361,788 |  | 333,853 |  |

SHAREHOLDERS' FUNDS | 366,038 |  | 338,103 |  |

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

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

Harold Stock & Co Limited (Registered number: 07201476)

Balance Sheet - continued

30 June 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 10 February 2026 and were signed on its behalf by:

Mr D A McGuinness - Director

Harold Stock & Co Limited (Registered number: 07201476)

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Harold Stock & Co Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 07201476

| Registered office: | 55 Stamford Street

| Mossley

| Lancashire

| OL5 0LN

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Turnover

| Fee income represents revenue earned under a wide variety of contracts to provide professional services. Revenue is recognised as earned when, and to the extent that, the firm obtains the right to consideration in exchange for its performance under these contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable to clients, including expenses and disbursements but excluding value added tax.

| Revenue is generally recognised as contract activity progresses so that for incomplete contracts it reflects the partial performance of the contractual obligations. For such contracts the amount of revenue reflects the accrual of the right to consideration by reference to the value of work performed. Revenue not billed to clients is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors.

| Fee income that is contingent on events outside the control of the firm is recognised when the contingent event occurs.

| Goodwill

| Acquired goodwill is written off in equal annual instalments over its estimated useful economic life of 20 years. Newly acquired goodwill is written off in 2 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 the cost less estimated residual value of each asset over its estimated useful life.

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 33% on reducing balance

| 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.

Harold Stock & Co Limited (Registered number: 07201476)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

2. | 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 18 (2024 - 16 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 1,810,607 |  |

| AMORTISATION

| At 1 July 2024 | 1,360,607 |  |

| Amortisation for year | 75,000 |  |

| At 30 June 2025 | 1,435,607 |  |

| NET BOOK VALUE

| At 30 June 2025 | 375,000 |  |

| At 30 June 2024 | 450,000 |  |

Harold Stock & Co Limited (Registered number: 07201476)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 July 2024 | 31,100 |  | 12,961 |  | 44,061 |  |

| Additions | 6,045 |  | 1,815 |  | 7,860 |  |

| Disposals | (1,009 | ) | (2,154 | ) | (3,163 | ) |

| At 30 June 2025 | 36,136 |  | 12,622 |  | 48,758 |  |

| DEPRECIATION

| At 1 July 2024 | 26,954 |  | 9,295 |  | 36,249 |  |

| Charge for year | 1,755 |  | 1,623 |  | 3,378 |  |

| Eliminated on disposal | (860 | ) | (2,008 | ) | (2,868 | ) |

| At 30 June 2025 | 27,849 |  | 8,910 |  | 36,759 |  |

| NET BOOK VALUE

| At 30 June 2025 | 8,287 |  | 3,712 |  | 11,999 |  |

| At 30 June 2024 | 4,146 |  | 3,666 |  | 7,812 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade debtors | 208,356 |  | 204,517 |  |

| Other debtors | 89,960 |  | 40,896 |  |

298,316 |  | 245,413 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans and overdrafts | 81,482 |  | 88,889 |  |

| Trade creditors | 25,879 |  | 47,088 |  |

| Taxation and social security | 92,516 |  | 99,260 |  |

| Other creditors | 126,699 |  | 85,665 |  |

326,576 |  | 320,902 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans | - |  | 81,482 |  |

Harold Stock & Co Limited (Registered number: 07201476)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 30.6.25 |  | 30.6.24

£ | £ |

| Within one year | 23,946 |  | 24,576 |  |

| Between one and five years | 11,775 |  | 35,721 |  |

35,721 |  | 60,297 |  |