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Registered number: 04271577 ALBION LEGAL SERVICES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 DECEMBER 2025
ALBION LEGAL SERVICES LIMITED REGISTERED NUMBER: 04271577 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 31 December |  | 31 August
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 429,000 |  | 429,000
|  |  | 429,000 |  | 429,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 29,517 |  | 29,517 |
Cash at bank and in hand | 6 | 371 |  | 249 |
|  | 29,888 |  | 29,766 |
Creditors: amounts falling due within one year | 7 | (316,871) |  | (304,935) |
Net current liabilities |  |  | (286,983) |  | (275,169)
Total assets less current liabilities |  |  | 142,017 |  | 153,831
Net assets |  |  | 142,017 |  | 153,831
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 21 |  | 21
Capital redemption reserve |  |  | 79 |  | 79
Profit and loss account |  |  | 141,917 |  | 153,731
|  |  | 142,017 |  | 153,831
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ALBION LEGAL SERVICES LIMITED REGISTERED NUMBER: 04271577 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
D B Black
Director
Date: 2 June 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
ALBION LEGAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
1. | General information
Albion Legal Services Limited is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales. The company's registered office address is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. The financial statements are presented in Sterling, which is the functional currency of the company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.3 | 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.
| 2.4 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.5 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.6 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the period was 1 (2024 - 1).
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ALBION LEGAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 September 2024 | 429,000
| At 31 December 2025 | 429,000
5. | Debtors
|  |  |  |  | 31 December | 31 August
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by joint ventures and associated undertakings | 270 | 270
| Other debtors | - | 28,197
| Prepayments and accrued income | 29,247 | 1,050
|  | 29,517 | 29,517
6. | Cash and cash equivalents
|  |  |  |  | 31 December | 31 August
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 371 | 249
|  | 371 | 249
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ALBION LEGAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 December | 31 August
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 316,871 | 304,935
|  | 316,871 | 304,935
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