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REGISTERED NUMBER: 06411962 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Latitude Law Limited |

Latitude Law Limited (Registered number: 06411962)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

Latitude Law Limited (Registered number: 06411962)

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,549 |  | 8,198 |  |

Investments | 5 | 45 |  | 45 |  |

2,594 |  | 8,243 |  |

CURRENT ASSETS

Stocks | 76,947 |  | 79,354 |  |

Debtors | 6 | 208,129 |  | 230,179 |  |

Cash at bank and in hand | 7 | 169,254 |  | 200,894 |  |

454,330 |  | 510,427 |  |

CREDITORS

Amounts falling due within one year | 8 | 340,668 |  | 340,629 |  |

NET CURRENT ASSETS | 113,662 |  | 169,798 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 116,256 |  | 178,041 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (26,667 | ) | (29,167 | ) |

PROVISIONS FOR LIABILITIES | (637 | ) | (2,050 | ) |

NET ASSETS | 88,952 |  | 146,824 |  |

CAPITAL AND RESERVES

Called up share capital | 103 |  | 106 |  |

Share premium | 9,996 |  | 19,992 |  |

Capital redemption reserve | 9 |  | 6 |  |

Retained earnings | 78,844 |  | 126,720 |  |

SHAREHOLDERS' FUNDS | 88,952 |  | 146,824 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Latitude Law Limited (Registered number: 06411962)

Balance Sheet - continued

31 December 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 April 2026 and were signed by:

Mr G McIndoe - Director

Latitude Law Limited (Registered number: 06411962)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Latitude Law 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: | 06411962

| Registered office: | St James' Building

| 6th Floor

| Oxford Street

| Manchester

| M1 6FQ

| The presentation currency of the financial statements is the Pound Sterling (£).

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

| Turnover is derived from the ordinary activities of the company. Revenue is recognised as the total sales value of work done and services provided during the year and is stated net of Value Added Tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Short leasehold improvements | - | Equally over the term of the lease

| Fixtures & equipment | - | 50% on cost and 20% on cost

| Computer equipment | - | 33% on cost

| Stocks

| Work in Progress is recognised at estimated realisable value.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| 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.

Latitude Law Limited (Registered number: 06411962)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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 20 (2024 - 21 ) .

4. | TANGIBLE FIXED ASSETS

| Short |

| leasehold |  | Fixtures |  | Computer |

| improvements |  | & equipment |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 147,036 |  | 28,275 |  | 63,952 |  | 239,263 |  |

| DEPRECIATION

| At 1 January 2025 | 147,036 |  | 25,596 |  | 58,433 |  | 231,065 |  |

| Charge for year | - |  | 1,342 |  | 4,307 |  | 5,649 |  |

| At 31 December 2025 | 147,036 |  | 26,938 |  | 62,740 |  | 236,714 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 1,337 |  | 1,212 |  | 2,549 |  |

| At 31 December 2024 | - |  | 2,679 |  | 5,519 |  | 8,198 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

| Short

| leasehold

| improvements

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 144,220 |  |

| DEPRECIATION

| At 1 January 2025

| and 31 December 2025 | 144,220 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

Latitude Law Limited (Registered number: 06411962)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 45 |  |

| NET BOOK VALUE

| At 31 December 2025 | 45 |  |

| At 31 December 2024 | 45 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 107,816 |  | 114,179 |  |

| Other debtors | 100,313 |  | 116,000 |  |

208,129 |  | 230,179 |  |

7. | CASH AT BANK AND IN HAND

| Included in cash at bank is £99,208 (2024: £148,729) relating to amounts held in the client bank account.

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans and overdrafts | 71,666 |  | 37,083 |  |

| Taxation and social security | 62,694 |  | 52,017 |  |

| Other creditors | 206,308 |  | 251,529 |  |

340,668 |  | 340,629 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans | 26,667 |  | 29,167 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans | 98,333 |  | 66,250 |  |

| The secured debts are secured via debentures which hold a fixed and floating charge over the undertaking and all property and assets present and future, including goodwill, book debts, uncalled capital, buildings, fixtures, fixed plant & machinery.

11. | RELATED PARTY DISCLOSURES

| At the year end the company owed £10,060 (2024: £16,383) to the director.

| The loan was interest free and repayable on demand.