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REGISTERED NUMBER: 08746918 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Gales Solicitors Limited |

| Gales Solicitors Limited (Registered number: 08746918) |

Contents of the Financial Statements

for the year ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 8 |

| Gales Solicitors Limited |

Company Information

for the year ended 31 December 2025

| DIRECTORS: | S L England

| M J Moore

| REGISTERED OFFICE: | 512 Wimborne Road

| Winton

| Bournemouth

| Dorset

| BH9 2ET

| REGISTERED NUMBER: | 08746918 (England and Wales)

| ACCOUNTANTS: | Bennett Brooks & Co Limited

| Chartered Accountants

| St George's Court

| Winnington Avenue

| Northwich

| Cheshire

| CW8 4EE

| Gales Solicitors Limited (Registered number: 08746918) |

Balance Sheet

31 December 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Intangible assets | 4 | 267,750 |  | 299,250 |  |

Tangible assets | 5 | 178,113 |  | 32,060 |  |

445,863 |  | 331,310 |  |

CURRENT ASSETS

Debtors | 6 | 521,052 |  | 393,034 |  |

Cash at bank and in hand | 44,588 |  | 9,718 |  |

565,640 |  | 402,752 |  |

CREDITORS

Amounts falling due within one year | 7 | (549,870 | ) | (411,632 | ) |

NET CURRENT ASSETS/(LIABILITIES) | 15,770 |  | (8,880 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 461,633 |  | 322,430 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (326,819 | ) | (274,268 | ) |

NET ASSETS | 134,814 |  | 48,162 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 134,714 |  | 48,062 |  |

134,814 |  | 48,162 |  |

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 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.

| Gales Solicitors Limited (Registered number: 08746918) |

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 April 2026 and were signed on its behalf by:

M J Moore - Director

S L England - Director

| Gales Solicitors Limited (Registered number: 08746918) |

Notes to the Financial Statements

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| Gales Solicitors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| 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.

| The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with section 1A of the Financial Reporting Standard 102, the Financial Reporting Standard applicable to the UK and the Republic of Ireland and the Companies Act 2006.

| The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

| The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future.

| Turnover

| Turnover represents amounts chargeable to clients for professional services provided during the year, inclusive of direct expenses incurred on client assignments but excluding value added tax. Turnover is recognised when a right to consideration has been obtained through performance under each contract. Consideration accrues as contract activity progresses by reference to the value of work performed.

| Turnover is not recognised where the right to receive payment is contingent on events outside the control of the company. Unbilled revenue is included in debtors within accrued income.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of ten years.

| 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.

| Leasehold property |  | - 50 years on cost |  |

| Fixtures & fittings |  | - 15% on reducing balance |  |

| Computer equipment |  | - 25% on cost |  |

| 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 the management.

| 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.

| Gales Solicitors Limited (Registered number: 08746918) |

Notes to the Financial Statements - continued

for the year ended 31 December 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.

| Interest income

| Interest income is recognised in profit or loss using the effective interest method.

| 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 instruments.

| Loans and borrowings

| All borrowing costs are recognised in the profit and loss in the year they are incurred.

| Share capital

| Ordinary shares are classed as equity.

| Distributions to equity holders

| Dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the company's shareholders. These amounts are recognised in the statement of changes in equity.

| Cash and cash equivalents

| Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 20 (2024 - 18 ) .

| Gales Solicitors Limited (Registered number: 08746918) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

4. | INTANGIBLE FIXED ASSETS

Goodwill |

| £

| COST

| At 1 January 2025

| and 31 December 2025 | 315,000 |  |

| AMORTISATION

| At 1 January 2025 | 15,750 |  |

| Charge for year | 31,500 |  |

| At 31 December 2025 | 47,250 |  |

| NET BOOK VALUE

| At 31 December 2025 | 267,750 |  |

| At 31 December 2024 | 299,250 |  |

5. | TANGIBLE FIXED ASSETS

Plant and |

Land and | machinery |

buildings | etc | Totals |

| £ | £ | £

| COST

| At 1 January 2025 | 11,465 |  | 23,524 |  | 34,989 |  |

| Additions | 150,000 |  | 4,004 |  | 154,004 |  |

| At 31 December 2025 | 161,465 |  | 27,528 |  | 188,993 |  |

| DEPRECIATION

| At 1 January 2025 | 478 |  | 2,451 |  | 2,929 |  |

| Charge for year | 2,705 |  | 5,246 |  | 7,951 |  |

| At 31 December 2025 | 3,183 |  | 7,697 |  | 10,880 |  |

| NET BOOK VALUE

| At 31 December 2025 | 158,282 |  | 19,831 |  | 178,113 |  |

| At 31 December 2024 | 10,987 |  | 21,073 |  | 32,060 |  |

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

2025 | 2024 |

| £ | £

| Trade debtors | 427,670 |  | 249,953 |  |

| Other debtors | 93,382 |  | 143,081 |  |

521,052 |  | 393,034 |  |

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

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 78,499 |  | 88,548 |  |

| Trade creditors | 15,713 |  | 9,917 |  |

| Taxation and social security | 227,795 |  | 136,758 |  |

| Other creditors | 227,863 |  | 176,409 |  |

549,870 |  | 411,632 |  |

| Gales Solicitors Limited (Registered number: 08746918) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

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

2025 | 2024 |

| £ | £

| Bank loans | 82,877 |  | 32,064 |  |

| Other creditors | 243,942 |  | 242,204 |  |

326,819 |  | 274,268 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

| £ | £

| Bank Loans | 120,153 |  | 45,686 |  |

| The bank's liabilities are secured by a fixed and floating charge over all current and future assets of the company.

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is M J Moore.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Gales Solicitors Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Gales Solicitors Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Gales Solicitors Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Gales Solicitors Limited and state those matters that we have agreed to state to the Board of Directors of Gales Solicitors Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gales Solicitors Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Gales Solicitors Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Gales Solicitors Limited. You consider that Gales Solicitors Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Gales Solicitors Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bennett Brooks & Co Limited

Chartered Accountants

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

7 April 2026