Silverfin false false 31/08/2025 01/09/2024 31/08/2025 G Cattermole 12/09/2018 S P Janion 03/09/1991 Dr S King 23/12/1997 S C Morley 12/09/2018 S P Janion 22 June 2026 no description of principal activity 02636241 2025-08-31 02636241 bus:Director1 2025-08-31 02636241 bus:Director2 2025-08-31 02636241 bus:Director3 2025-08-31 02636241 bus:Director4 2025-08-31 02636241 2024-08-31 02636241 core:CurrentFinancialInstruments 2025-08-31 02636241 core:CurrentFinancialInstruments 2024-08-31 02636241 core:ShareCapital 2025-08-31 02636241 core:ShareCapital 2024-08-31 02636241 core:RetainedEarningsAccumulatedLosses 2025-08-31 02636241 core:RetainedEarningsAccumulatedLosses 2024-08-31 02636241 core:LandBuildings 2024-08-31 02636241 core:OtherPropertyPlantEquipment 2024-08-31 02636241 core:LandBuildings 2025-08-31 02636241 core:OtherPropertyPlantEquipment 2025-08-31 02636241 core:ImmediateParent core:CurrentFinancialInstruments 2025-08-31 02636241 core:ImmediateParent core:CurrentFinancialInstruments 2024-08-31 02636241 bus:OrdinaryShareClass1 2025-08-31 02636241 2024-09-01 2025-08-31 02636241 bus:FilletedAccounts 2024-09-01 2025-08-31 02636241 bus:SmallEntities 2024-09-01 2025-08-31 02636241 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 02636241 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 02636241 bus:Director1 2024-09-01 2025-08-31 02636241 bus:Director2 2024-09-01 2025-08-31 02636241 bus:Director3 2024-09-01 2025-08-31 02636241 bus:Director4 2024-09-01 2025-08-31 02636241 bus:CompanySecretary1 2024-09-01 2025-08-31 02636241 core:LandBuildings core:TopRangeValue 2024-09-01 2025-08-31 02636241 core:OtherPropertyPlantEquipment core:TopRangeValue 2024-09-01 2025-08-31 02636241 2023-09-01 2024-08-31 02636241 core:LandBuildings 2024-09-01 2025-08-31 02636241 core:OtherPropertyPlantEquipment 2024-09-01 2025-08-31 02636241 bus:OrdinaryShareClass1 2024-09-01 2025-08-31 02636241 bus:OrdinaryShareClass1 2023-09-01 2024-08-31 02636241 1 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 02636241 (England and Wales)

# EJ LEGAL LIMITED

### Unaudited Financial Statements
For the financial year ended 31 August 2025
Pages for filing with the registrar

EJ LEGAL LIMITED

## Unaudited Financial Statements

For the financial year ended 31 August 2025

Contents

EJ LEGAL LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 August 2025
EJ LEGAL LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 August 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 3,196 |  | 8,003
|  | 3,196 |  | 8,003
Current assets |  |  |  |
Debtors | 4 | 275,727 |  | 297,562
Cash at bank and in hand |  | 411,939 |  | 457,483
|  | 687,666 |  | 755,045
Creditors: amounts falling due within one year | 5 | ( 621,212) |  | ( 630,177)
Net current assets |  | 66,454 |  | 124,868
Total assets less current liabilities |  | 69,650 |  | 132,871
Net assets |  | 69,650 |  | 132,871
Capital and reserves |  |  |  |
Called-up share capital | 6 | 1,020 |  | 1,020
Profit and loss account |  | 68,630 |  | 131,851
Total shareholder's funds |  | 69,650 |  | 132,871

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of EJ Legal Limited (registered number: 02636241) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

Dr S King Director |

22 June 2026

EJ LEGAL LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025
EJ LEGAL LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

EJ Legal Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is First Floor, 5 Fleet Place, London, EC4M 7RD, United Kingdom.
The financial statements have been prepared under the historical cost convention, in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business to the extent that it is probable that economic benefits will flow into the company, and is shown net of VAT.

##### Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 3 years straight line
Plant and machinery etc. | 3 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

Financial assets
Basic financial assets, including trade and other debtors, and amounts due from related companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Income and Retained Earnings/Statement of Comprehensive Income.

Financial liabilities
Basic financial liabilities, including trade and other creditors and accruals, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Equity instruments
Equity instruments issued by the company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

##### Provisions

Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the company during the year, including directors | 26 |  | 31

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery etc. |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 September 2024 | 14,103 |  | 60,023 |  | 74,126
At 31 August 2025 | 14,103 |  | 60,023 |  | 74,126
Accumulated depreciation |  |  |  |  |
At 01 September 2024 | 14,103 |  | 52,020 |  | 66,123
Charge for the financial year | 0 |  | 4,807 |  | 4,807
At 31 August 2025 | 14,103 |  | 56,827 |  | 70,930
Net book value |  |  |  |  |
At 31 August 2025 | 0 |  | 3,196 |  | 3,196
At 31 August 2024 | 0 |  | 8,003 |  | 8,003

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 227,271 |  | 243,302
Other debtors | 48,456 |  | 54,260
| 275,727 |  | 297,562

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 92,537 |  | 38,297
Amounts owed to parent undertakings | 261,346 |  | 261,346
Corporation tax | 38,500 |  | 28,000
Other taxation and social security | 102,201 |  | 139,839
Other creditors | 126,628 |  | 162,695
| 621,212 |  | 630,177

Amounts owed to group undertakings are repayable on demand and do not bear interest

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1,020 Ordinary shares of £ 1.00 each | 1,020 |  | 1,020

#### 7. Financial commitments

Commitments

| 2025 |  | 2024
| £ |  | £
Total future minimum lease payments under non-cancellable operating leases | 77,545 |  | 155,090

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases.

#### 8. Ultimate controlling party

Parent Company:

Eagan Janion Group Limited
First Floor, 5 Fleet Place, London, EC4M 7RD

Eagan Janion Group Limited, registered in England & Wales, was regarded as the company's parent company at the Statement of Financial Position date.