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REGISTERED NUMBER: 12436974 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

HIVE LEGAL LTD

HIVE LEGAL LTD (REGISTERED NUMBER: 12436974)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

HIVE LEGAL LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTORS: | M Corbett

| Mrs N Corbett

| A Kwan

| Ms H Bardsley

| REGISTERED OFFICE: | Units 115-119 Timber Wharf

| 42-50 Worsley Street

| Castlefield

| Manchester

| M15 4LD

| REGISTERED NUMBER: | 12436974 (England and Wales)

| ACCOUNTANTS: | D.R.E. & Co. Limited

| Chartered Accountants

| Kingsland House

| 39 Abbey Foregate

| Shrewsbury

| Shropshire

| SY2 6BL

HIVE LEGAL LTD (REGISTERED NUMBER: 12436974)

BALANCE SHEET

31 JULY 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 9,584 |  | 12,374 |  |

CURRENT ASSETS

Debtors | 6 | 699,336 |  | 311,364 |  |

Cash at bank | 85,080 |  | 1,643 |  |

784,416 |  | 313,007 |  |

CREDITORS

Amounts falling due within one year | 7 | 684,013 |  | 206,611 |  |

NET CURRENT ASSETS | 100,403 |  | 106,396 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 109,987 |  | 118,770 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 109,887 |  | 118,670 |  |

109,987 |  | 118,770 |  |

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 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.

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 6 May 2026 and were signed on its behalf by:

A Kwan - Director

HIVE LEGAL LTD (REGISTERED NUMBER: 12436974)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| Hive Legal Ltd 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| The financial statements are for the individual entity only.

| The financial statements are presented in Sterling (£), rounded to the nearest £1.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment - 20% on cost

| Financial instruments

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

| Basic financial assets, including trade and other receivables and cash and bank balances, are initially recognised at transaction price and subsequently carried at amortised cost with an assessment for objective evidence of impairment. Any impairment is recognised in profit and loss.

| Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards or control of the ownership of the asset are transferred to another party.

| Basic financial liabilities including trade and other creditors are initially recognised at transaction price and subsequently carried at amortised cost.

| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

| 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.

HIVE LEGAL LTD (REGISTERED NUMBER: 12436974)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

3. | 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.

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 27 (2024 - 26 ) .

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 13,951 |  |

| DEPRECIATION

| At 1 August 2024 | 1,577 |  |

| Charge for year | 2,790 |  |

| At 31 July 2025 | 4,367 |  |

| NET BOOK VALUE

| At 31 July 2025 | 9,584 |  |

| At 31 July 2024 | 12,374 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Amounts owed by related entities | 699,189 |  | 311,364 |  |

| Other debtors | 147 |  | - |  |

699,336 |  | 311,364 |  |

HIVE LEGAL LTD (REGISTERED NUMBER: 12436974)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade creditors | 59,650 |  | 8,600 |  |

| Tax | 13,036 |  | 9,980 |  |

| Social security and other taxes | 290,535 |  | 140,645 |  |

| VAT | 4,920 |  | - |  |

| Other creditors | 13,121 |  | 6,153 |  |

| Directors' current accounts | 300,520 |  | 35,950 |  |

| Accrued expenses | 2,231 |  | 5,283 |  |

684,013 |  | 206,611 |  |

8. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £6,200 were paid to the directors .

| Included within other debtors due within one year is a a balance of £75,323 (2024: £80,408) due from a company connected by common control.

| During the year Hive Legal Ltd made sales of £88,149 (2024: £43,171).

| Included within other debtors due within one year is a a balance of £581,584 (2024: £92,429) due from a company connected by common control.

| During the year Hive Legal Ltd made sales of £862,640 (2024: £800,848).

| Included within other debtors due within one year is a a balance of £102,282 (2024: £138,527) due from a company connected by common control.

| During the year Hive Legal Ltd made sales of £187,448 (2024: £182,114).

9. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mrs N Corbett by virtue of her shareholding.