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REGISTERED NUMBER: 05219176 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

REEVES & CO. LAW LIMITED

| REEVES & CO. LAW LIMITED (REGISTERED NUMBER: 05219176) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| REEVES & CO. LAW LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTOR: | C M Reeves

| REGISTERED OFFICE: | Preston House

| 15 Albion Place

| Maidstone

| Kent

| ME14 5DY

| REGISTERED NUMBER: | 05219176 (England and Wales)

| ACCOUNTANTS: | Crowe U.K. LLP

| 2nd Floor

| Medway Bridge House

| 1-8 Fairmeadow

| Maidstone

| Kent

| ME14 1JP

| REEVES & CO. LAW LIMITED (REGISTERED NUMBER: 05219176) |

BALANCE SHEET

31 JULY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 842,438 |  | 760,976 |  |

Investments | 6 | 200 |  | 200 |  |

842,638 |  | 761,176 |  |

CURRENT ASSETS

Debtors | 7 | 502,288 |  | 493,367 |  |

Cash at bank and in hand | 665,016 |  | 823,723 |  |

1,167,304 |  | 1,317,090 |  |

CREDITORS

Amounts falling due within one year | 8 | 64,883 |  | 159,611 |  |

NET CURRENT ASSETS | 1,102,421 |  | 1,157,479 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,945,059 |  | 1,918,655 |  |

PROVISIONS FOR LIABILITIES | 34,520 |  | 16,000 |  |

NET ASSETS | 1,910,539 |  | 1,902,655 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 1,910,439 |  | 1,902,555 |  |

1,910,539 |  | 1,902,655 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

| REEVES & CO. LAW LIMITED (REGISTERED NUMBER: 05219176) |

BALANCE SHEET - continued

31 JULY 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 April 2026 and were signed by:

C M Reeves - Director

| REEVES & CO. LAW LIMITED (REGISTERED NUMBER: 05219176) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| Reeves & Co. Law 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.

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 represents amounts receivable for the provision of legal services. Revenue is recognised as earned when, and to the extent that, the company obtains the right to consideration in exchange for its performance under those contracts. It is measured at the fair value of the right to consideration which represents amounts chargeable to clients, including recoverable expenses and disbursements, but excluding VAT. For incomplete contracts, an assessment is made of the extent to which revenue has been earned. This assessment takes into account the nature of the assignment, its stage of completion and the relevant contract terms. Unbilled revenue is included in other debtors.

| Intangible assets - goodwill

| Acquired goodwill is written off in equal annual instalments over its estimated useful economic life.

| Tangible fixed assets

| Tangible fixed assets are measured at cost, net of depreciation and any impairment losses.

| Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

| Land and buildings Freehold |  | Over 30 years - buildings only |  |

| Leasehold improvements |  | 20% straight line basis |  |

| Fixtures, fittings & equipment |  | 20% straight line basis |  |

| Motor vehicles |  | 25% reducing balance basis |  |

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

| Investments in subsidiaries

| Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

| A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

| Financial instruments

| The company has elected to apply the recognition and measurement provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs.

| Basic financial liabilities

| Basic financial liabilities, including creditors, are recognised at transaction price.

| REEVES & CO. LAW LIMITED (REGISTERED NUMBER: 05219176) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| 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.

| Client funds

| As a legal practice within the United Kingdom, Reeves & Co. Law Limited holds client funds in accordance with the rules of the Law Society. These funds are held separately from those of Reeves & Co. Law Limited and are not reflected in the Balance Sheet.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 5 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| Cost

| At 1 August 2024

| and 31 July 2025 | 400,000 |  |

| Amortisation

| At 1 August 2024

| and 31 July 2025 | 400,000 |  |

| Net book value

| At 31 July 2025 | - |  |

| At 31 July 2024 | - |  |

| REEVES & CO. LAW LIMITED (REGISTERED NUMBER: 05219176) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| Cost

| At 1 August 2024 | 734,857 |  | 82,921 |  | 817,778 |  |

| Additions | 17,094 |  | 92,301 |  | 109,395 |  |

| At 31 July 2025 | 751,951 |  | 175,222 |  | 927,173 |  |

| Depreciation

| At 1 August 2024 | 15,138 |  | 41,664 |  | 56,802 |  |

| Charge for year | 7,697 |  | 20,236 |  | 27,933 |  |

| At 31 July 2025 | 22,835 |  | 61,900 |  | 84,735 |  |

| Net book value

| At 31 July 2025 | 729,116 |  | 113,322 |  | 842,438 |  |

| At 31 July 2024 | 719,719 |  | 41,257 |  | 760,976 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| Cost

| At 1 August 2024

| and 31 July 2025 | 200 |  |

| Net book value

| At 31 July 2025 | 200 |  |

| At 31 July 2024 | 200 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 20,978 |  | 27,574 |  |

| Amounts owed by group undertakings | 92,434 |  | 89,128 |  |

| Other debtors | 388,876 |  | 376,665 |  |

502,288 |  | 493,367 |  |

| Other debtors include £278,391 (2024 - £239,421) due to the company from the director.

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 46,732 |  | 143,485 |  |

| Other creditors | 18,151 |  | 16,126 |  |

64,883 |  | 159,611 |  |

| REEVES & CO. LAW LIMITED (REGISTERED NUMBER: 05219176) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

9. | LEASING AGREEMENTS

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

2025 | 2024 |

£ | £ |

| Within one year | 583,838 |  | 609,688 |  |

| The amount amounts represent annual rental payments of £25,850 to the director's pension scheme in relation to the offices occupied by the company.

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| During the year, the company made advances totalling £150,909 (2024 - £121,425) to the director. These incurred interest at HM Revenue & Customs approved rates and there are no fixed terms for repayment. Repayments totalling £111,939 (2024 - £91,671) were made in respect of these and earlier advances.