REGISTERED NUMBER: 07498781 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

MOSS FALLON SOLICITORS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J D Moss

Mrs H C Fallon

Ms S M Ingram

Ms G E Wilkinson

H J J Boyd

REGISTERED OFFICE:

Carters Court

North Farm

Aldbourne

Wiltshire

SN8 2JZ

REGISTERED NUMBER:

07498781 (England and Wales)

ACCOUNTANTS:

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

FIXED ASSETS

Intangible assets

4

276,858

307,619

Tangible assets

5

29,599

35,331

306,457

342,950

CURRENT ASSETS

Stocks

32,930

40,456

Debtors

6

2,646,987

2,267,573

Cash at bank and in hand

702,425

596,569

3,382,342

2,904,598

CREDITORS

Amounts falling due within one year

7

1,449,814

1,465,387

NET CURRENT ASSETS

1,932,528

1,439,211

TOTAL ASSETS LESS CURRENT LIABILITIES

2,238,985

1,782,161

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

2,238,785

1,781,961

SHAREHOLDERS' FUNDS

2,238,985

1,782,161

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1st June 2026 and were signed on its behalf by:

J D Moss - Director

1.	STATUTORY INFORMATION

Moss Fallon Solicitors 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 invoiced sales of services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is the difference between the fair value of the consideration paid for an acquired entity and the aggregate of the fair value of that entity's identifiable assets and liabilities. Previously an annual impairment review was undertaken and if the value of the goodwill was not considered to have changed no adjustment was made for amortisation.

As at 1 April 2015 which is the transition date for FRS 102 the goodwill was recognised at its cost of £615,229. As required under FRS 102 the goodwill is now amortised on an annual basis over a useful economic life of 20 years.

The directors believe 20 years to be a reasonable basis for the useful economic life on the grounds that this is the estimated longevity of the reputation of the owner-managers.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2025

and 31st March 2026

615,229

AMORTISATION

At 1st April 2025

307,610

Charge for year

30,761

At 31st March 2026

338,371

NET BOOK VALUE

At 31st March 2026

276,858

At 31st March 2025

307,619

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2025

82,010

Additions

4,370

Disposals

(8,404

)

At 31st March 2026

77,976

DEPRECIATION

At 1st April 2025

46,679

Charge for year

9,103

Eliminated on disposal

(7,405

)

At 31st March 2026

48,377

NET BOOK VALUE

At 31st March 2026

29,599

At 31st March 2025

35,331

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

2,515,048

2,166,245

Other debtors

131,939

101,328

2,646,987

2,267,573

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

114,584

Trade creditors

113,517

210,466

Taxation and social security

1,052,871

906,350

Other creditors

283,426

233,987

1,449,814

1,465,387

8.	LEASING AGREEMENTS

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

2026

2025

£

£

Within one year

175,308

185,827

Between one and five years

1,334

16,586

176,642

202,413

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

-

114,584

Under the Coronavirus Business Interruption Loan Scheme the Government guarantees 80% of the loan.

10.	OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £176,056 (2025 - £202,413).