Silverfin false false 31/12/2025 01/01/2025 31/12/2025 Mr C R Jackson 03/10/2019 Mrs K E Jackson 08/08/2013 12 March 2026 The principal activity of the Company during the financial year is the provision of legal services. 08642712 2025-12-31 08642712 bus:Director1 2025-12-31 08642712 bus:Director2 2025-12-31 08642712 2024-12-31 08642712 core:CurrentFinancialInstruments 2025-12-31 08642712 core:CurrentFinancialInstruments 2024-12-31 08642712 core:Non-currentFinancialInstruments 2025-12-31 08642712 core:Non-currentFinancialInstruments 2024-12-31 08642712 core:ShareCapital 2025-12-31 08642712 core:ShareCapital 2024-12-31 08642712 core:RetainedEarningsAccumulatedLosses 2025-12-31 08642712 core:RetainedEarningsAccumulatedLosses 2024-12-31 08642712 core:OtherPropertyPlantEquipment 2024-12-31 08642712 core:OtherPropertyPlantEquipment 2025-12-31 08642712 core:CurrentFinancialInstruments core:Secured 2025-12-31 08642712 2025-01-01 2025-12-31 08642712 bus:FilletedAccounts 2025-01-01 2025-12-31 08642712 bus:SmallEntities 2025-01-01 2025-12-31 08642712 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 08642712 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08642712 bus:Director1 2025-01-01 2025-12-31 08642712 bus:Director2 2025-01-01 2025-12-31 08642712 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 08642712 2024-01-01 2024-12-31 08642712 core:CurrentFinancialInstruments 2025-01-01 2025-12-31 08642712 core:Non-currentFinancialInstruments 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Company No: 08642712 (England and Wales)

# DIDLAW LTD

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

DIDLAW LTD

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

DIDLAW LTD

## BALANCE SHEET

As at 31 December 2025
DIDLAW LTD

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 28,258 |  | 18,257
|  | 28,258 |  | 18,257
Current assets |  |  |  |
Debtors | 5 | 346,730 |  | 258,675
Cash at bank and in hand |  | 113,255 |  | 164,508
|  | 459,985 |  | 423,183
Creditors: amounts falling due within one year | 6 | ( 403,956) |  | ( 375,891)
Net current assets |  | 56,029 |  | 47,292
Total assets less current liabilities |  | 84,287 |  | 65,549
Creditors: amounts falling due after more than one year | 7 | 0 |  | ( 13,209)
Provision for liabilities |  | ( 7,065) |  | ( 7,401)
Net assets |  | 77,222 |  | 44,939
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | 77,122 |  | 44,839
Total shareholders' funds |  | 77,222 |  | 44,939

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Didlaw Ltd (registered number: 08642712) were approved and authorised for issue by the Board of Directors on 12 March 2026. They were signed on its behalf by:

Mr C R Jackson Director |

DIDLAW LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
DIDLAW LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Didlaw Ltd (the Company) 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 the Company's registered office is 3 Waterhouse Square, 138-142 Holborn, London, EC1N 2SW, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

##### Taxation

Current tax
Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current corporation 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 taxable income.
Deferred tax
Deferred tax is recognised on all timing differences at the balance sheet date unless indicated below. Timing differences are differences between taxable profits and the results as stated in the profit and loss account and other comprehensive income. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Plant and machinery etc. | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 9 |  | 8

#### 4. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 January 2025 | 27,699 |  | 27,699
Additions | 16,507 |  | 16,507
Disposals | ( 517) |  | ( 517)
At 31 December 2025 | 43,689 |  | 43,689
Accumulated depreciation |  |  |
At 01 January 2025 | 9,442 |  | 9,442
Charge for the financial year | 5,989 |  | 5,989
At 31 December 2025 | 15,431 |  | 15,431
Net book value |  |  |
At 31 December 2025 | 28,258 |  | 28,258
At 31 December 2024 | 18,257 |  | 18,257

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 91,969 |  | 76,379
Amounts owed by directors | 111,420 |  | 111,391
Accrued income | 131,341 |  | 64,485
Other debtors | 12,000 |  | 6,420
| 346,730 |  | 258,675

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Other loans (secured £ 189,811) | 226,948 |  | 121,003
Accruals | 7,900 |  | 132,480
Taxation and social security | 164,685 |  | 121,281
Other creditors | 4,423 |  | 1,127
| 403,956 |  | 375,891

The loan is secured on a personal guarantee by the directors.

#### 7. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Other loans (secured) | 0 |  | 13,209

The loan is secured on a personal guarantee by the directors.

#### 8. Financial commitments

The total amount of financial commitments not included in the balance sheet is £36,000 (2024: £16,626)

#### 9. Related party transactions

Other related party transactions

| 2025 |  | 2024
| £ |  | £
At 1 January 2025 | 111,391 |  | 218,169
Advances to directors | 112,729 |  | 111,222
Repayments by directors | (112,700) |  | (218,000)
Amount due back to Company | 111,420 |  | 111,391