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REGISTERED NUMBER: 05126369 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| R & B Legal Limited |

| R & B Legal Limited (Registered number: 05126369) |

Contents of the Financial Statements

for the year ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 7 |

| R & B Legal Limited |

Company Information

for the year ended 31 December 2025

| DIRECTORS: | D T Coll

| S Foreman

| Ms S A Martin

| Ms H M McGranaghan

| Ms L M Rees

| REGISTERED OFFICE: | 44 Market Street

| Carnforth

| Lancashire

| LA5 9JX

| REGISTERED NUMBER: | 05126369 (England and Wales)

| ACCOUNTANTS: | Bennett Brooks & Co Limited

| Chartered Accountants

| St George's Court

| Winnington Avenue

| Northwich

| Cheshire

| CW8 4EE

| R & B Legal Limited (Registered number: 05126369) |

Balance Sheet

31 December 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | 285,650 |  | 254,823 |  |

CURRENT ASSETS

Debtors | 5 | 1,093,194 |  | 600,941 |  |

Cash at bank and in hand | 283,807 |  | 235,326 |  |

1,377,001 |  | 836,267 |  |

CREDITORS

Amounts falling due within one year | 6 | (888,935 | ) | (452,992 | ) |

NET CURRENT ASSETS | 488,066 |  | 383,275 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 773,716 |  | 638,098 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (136,782 | ) | (84,941 | ) |

PROVISIONS FOR LIABILITIES | (12,965 | ) | (18,009 | ) |

NET ASSETS | 623,969 |  | 535,148 |  |

CAPITAL AND RESERVES

Called up share capital | 600 |  | 600 |  |

Capital redemption reserve | 200 |  | 200 |  |

Other reserves | 636 |  | 636 |  |

Retained earnings | 622,533 |  | 533,712 |  |

623,969 |  | 535,148 |  |

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.

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 15 May 2026 and were signed on its behalf by:

S Foreman - Director

| R & B Legal Limited (Registered number: 05126369) |

Notes to the Financial Statements

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| R & B Legal 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

| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

| Rendering of services

| Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all the following conditions are satisfied:

| - the amount of revenue can be measure reliably;

| - it is probable that the Company will receive the consideration due under the contract;

| - the stage of completion os the contract at the end of the reporting period can be measured reliably; and

| - the costs incurred and the costs to complete the contract can be measured reliably.

| 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.

| Land and buildings | - | 4% on cost

| Plant and machinery etc | - | 20% on cost and 15% on reducing balance

| 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.

| R & B Legal Limited (Registered number: 05126369) |

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.

| Pensions

| The Company operates a defined contributions plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

| The contributions are recognised as an expenses in profit or loss when they fall due. Amounts nor paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

| Operation leases: the company as lessee

| Rentals paid under leases are charged to profit or loss on a straight-line basis over the lease term.

| 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

| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

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

| Share capital

| Ordinary shares are classed as 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.

| R & B Legal Limited (Registered number: 05126369) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method less any impairment.

| Creditors

| Short term creditors are measured at transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, and are measured subsequently at amortised cost using the effective interest method less any impairment.

| Provisions for liabilities

| Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

| Provisions are charged as an expense to profit and loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the reporting date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

| When payments are made, they are charged to the provision made in the statement of financial position.

| Dividends

| Equity dividends are recognised when they become legally payable. Interim dividends are recognised when paid. Final dividends are recognised when approved by the shareholders at an annual general meeting.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 34 (2024 - 34 ) .

4. | TANGIBLE FIXED ASSETS

Plant and |

Land and | machinery |

buildings | etc | Totals |

| £ | £ | £

| COST

| At 1 January 2025 | 264,595 |  | 324,782 |  | 589,377 |  |

| Additions | 215,876 |  | 17,041 |  | 232,917 |  |

| Disposals | (264,595 | ) | - |  | (264,595 | ) |

| At 31 December 2025 | 215,876 |  | 341,823 |  | 557,699 |  |

| DEPRECIATION

| At 1 January 2025 | 84,715 |  | 249,839 |  | 334,554 |  |

| Charge for year | 9,180 |  | 21,850 |  | 31,030 |  |

| Eliminated on disposal | (93,535 | ) | - |  | (93,535 | ) |

| At 31 December 2025 | 360 |  | 271,689 |  | 272,049 |  |

| NET BOOK VALUE

| At 31 December 2025 | 215,516 |  | 70,134 |  | 285,650 |  |

| At 31 December 2024 | 179,880 |  | 74,943 |  | 254,823 |  |

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

2025 | 2024 |

| £ | £

| Trade debtors | 510,153 |  | 65,064 |  |

| Other debtors | 583,041 |  | 535,877 |  |

1,093,194 |  | 600,941 |  |

| R & B Legal Limited (Registered number: 05126369) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

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

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 18,741 |  | 27,428 |  |

| Trade creditors | 30,180 |  | 25,758 |  |

| Taxation and social security | 217,113 |  | 224,854 |  |

| Other creditors | 622,901 |  | 174,952 |  |

888,935 |  | 452,992 |  |

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

2025 | 2024 |

| £ | £

| Bank loans | 136,782 |  | 84,941 |  |

8. | LEASING AGREEMENTS

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

2025 | 2024 |

| £ | £

| Within one year | 10,595 |  | 15,220 |  |

| Between one and five years | - |  | 10,472 |  |

10,595 |  | 25,692 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

| £ | £

| Bank loans | 150,000 |  | 112,368 |  |

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

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

| £ | £

| S Foreman

| Balance outstanding at start of year | (5,646 | ) | 571 |  |

| Amounts advanced | 127,430 |  | 100,136 |  |

| Amounts repaid | (120,302 | ) | (106,353 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 1,482 |  | (5,646 | ) |

11. | ULTIMATE CONTROLLING PARTY

| The directors consider there to be no ultimate controlling party.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

R & B Legal 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 R & B Legal 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 R & B Legal 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 R & B Legal Limited and state those matters that we have agreed to state to the Board of Directors of R & B Legal 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 R & B Legal Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that R & B Legal 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 R & B Legal Limited. You consider that R & B Legal 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 R & B Legal 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

15 May 2026