REGISTERED NUMBER: 09570134 (England and Wales)

THE SPECIALIST LAW GROUP LIMITED

Unaudited Financial Statements for the Year Ended 30 April 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs H J Moore

Ms R L Griffiths

R Toulmin

REGISTERED OFFICE:

8 Basin Road

Diglis Basin

Worcester

Worcestershire

WR5 3GA

REGISTERED NUMBER:

09570134 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

FIXED ASSETS

Tangible assets

4

63,096

17,452

CURRENT ASSETS

Debtors

5

551,879

455,828

Cash at bank

823,814

304,397

1,375,693

760,225

CREDITORS

Amounts falling due within one year

6

354,200

202,737

NET CURRENT ASSETS

1,021,493

557,488

TOTAL ASSETS LESS CURRENT LIABILITIES

1,084,589

574,940

PROVISIONS FOR LIABILITIES

15,273

3,186

NET ASSETS

1,069,316

571,754

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,069,216

571,654

SHAREHOLDERS' FUNDS

1,069,316

571,754

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 June 2026 and were signed on its behalf by:

Mrs H J Moore - Director

1.	STATUTORY INFORMATION

The Specialist Law Group 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 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.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on cost

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.

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.

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 15 (2025 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 May 2025

20,369

88,811

60,649

169,829

Additions

43,382

862

12,342

56,586

At 30 April 2026

63,751

89,673

72,991

226,415

DEPRECIATION

At 1 May 2025

18,105

84,257

50,015

152,377

Charge for year

3,485

1,884

5,573

10,942

At 30 April 2026

21,590

86,141

55,588

163,319

NET BOOK VALUE

At 30 April 2026

42,161

3,532

17,403

63,096

At 30 April 2025

2,264

4,554

10,634

17,452

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

298,041

225,551

Other debtors

235,879

218,381

Prepayments

17,959

11,896

551,879

455,828

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

4,644

10,752

Social security and other taxes

321,026

166,958

Other creditors

9,250

5,907

Accruals and deferred income

19,280

19,120

354,200

202,737

7.	LEASING AGREEMENTS

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

2026

2025

£

£

Within one year

47,700

26,989

Between one and five years

80,785

-

128,485

26,989

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs H J Moore.