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Registered number: 12127851
Esquire Solicitors Ltd
Financial Statements
For The Year Ended 31 October 2025
Esquire Solicitors Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Esquire Solicitors Ltd
Statement of Financial Position
As At 31 October 2025
Statement of Financial Position
Registered number: 12127851

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 53,145 |  | 784
|  |  | 53,145 |  | 784
CURRENT ASSETS
Debtors | 5 | 553,720 |  | 589,210 |
Cash at bank and in hand |  | 88,301 |  | 22,311 |
|  | 642,021 |  | 611,521 |
Creditors: Amounts Falling Due Within One Year | 6 | (225,770 ) |  | (238,979 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 416,251 |  | 372,542
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 469,396 |  | 373,326
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (36,701 ) |  | (24,606 )
NET ASSETS |  |  | 432,695 |  | 348,720
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 1
Income Statement |  |  | 432,595 |  | 348,719
SHAREHOLDERS' FUNDS |  |  | 432,695 |  | 348,720

Page 1
Page 2
Esquire Solicitors Ltd
Statement of Financial Position (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr Idrees Mohammed Director
28/04/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Esquire Solicitors Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Esquire Solicitors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12127851 . The registered office is Esquire Solicitors Second Floor, Halifax House, 93-101 Bridge Street, Manchester, M3 2GX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the 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 of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

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

- the stage of completion of the contract at the end of the reporting period can be measuredreliably; and

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

2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20% Straight Line
Motor Vehicles | 20% Reducing Balance
Fixtures & Fittings | 20% Straight Line
Computer Equipment | 33% Straight Line

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
Page 3
Page 4
Esquire Solicitors Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme.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.
Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.Amounts not 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 November 2024 | 416 | - | - | 3,994 | 4,410
Additions | - | 64,900 | 1,000 | - | 65,900
As at 31 October 2025 | 416 | 64,900 | 1,000 | 3,994 | 70,310
Depreciation
As at 1 November 2024 | 150 | - | - | 3,476 | 3,626
Provided during the period | 104 | 12,980 | 200 | 255 | 13,539
As at 31 October 2025 | 254 | 12,980 | 200 | 3,731 | 17,165
Net Book Value
As at 31 October 2025 | 162 | 51,920 | 800 | 263 | 53,145
As at 1 November 2024 | 266 | - | - | 518 | 784

Page 4
Page 5
Esquire Solicitors Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 43,571 |  | 79,061
Other debtors | 510,149 |  | 510,149
| 553,720 |  | 589,210

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 8,998 |  | -
Trade creditors | 132,540 |  | 181,540
Corporation tax | 34,822 |  | 35,087
Other taxes and social security | 858 |  | 522
VAT | 1,320 |  | 396
Net wages | - |  | 737
Accruals and deferred income | 3,500 |  | 3,500
Directors' loan accounts | 43,732 |  | 17,197
| 225,770 |  | 238,979

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 36,701 |  | -
Bank loans | - |  | 24,606
| 36,701 |  | 24,606

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 8,998 |  | -
Later than one year and not later than five years | 36,701 |  | -
| 45,699 |  | -
| 45,699 |  | -

Page 5
Page 6
Esquire Solicitors Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
9. Deferred Taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.
Deferred tax balances are recognised in respect of all timing differences that have originated but not
reversed by the Statement of Financial Position date, except that:

- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 1

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