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REGISTERED NUMBER: OC321612 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 |

| FOR |

| NOW LEGAL LLP |

NOW LEGAL LLP (REGISTERED NUMBER: OC321612)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

| Page |

Balance Sheet | 1 |  | to |  | 2

Notes to the Financial Statements | 3 |  | to |  | 5

NOW LEGAL LLP (REGISTERED NUMBER: OC321612)

BALANCE SHEET

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 1,150 |  | 2,301 |  |

Tangible assets | 5 | 4,634 |  | 3,355 |  |

5,784 |  | 5,656 |  |

CURRENT ASSETS

Debtors | 6 | 257,131 |  | 249,269 |  |

Cash at bank | 125,751 |  | 311,515 |  |

382,882 |  | 560,784 |  |

CREDITORS

Amounts falling due within one year | 7 | 122,494 |  | 182,135 |  |

NET CURRENT ASSETS | 260,388 |  | 378,649 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 266,172 |  | 384,305 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | 1,667 |  |

NET ASSETS ATTRIBUTABLE TO MEMBERS | 266,172 |  | 382,638 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 92,351 |  | 214,883 |  |

MEMBERS' OTHER INTERESTS

Capital accounts | 173,821 |  | 167,755 |  |

266,172 |  | 382,638 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 92,351 |  | 214,883 |  |

Members' other interests | 173,821 |  | 167,755 |  |

266,172 |  | 382,638 |  |

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

NOW LEGAL LLP (REGISTERED NUMBER: OC321612)

BALANCE SHEET - continued

31 MARCH 2026

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 25 June 2026 and were signed by:

Mr M R Soulsby - Designated member

NOW LEGAL LLP (REGISTERED NUMBER: OC321612)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Now Legal LLP is registered in England and Wales. The LLP's registered number and registered office address are as below:

| Registered number: | OC321612

| Registered office: | 4 Brunel Way

| Segensworth East

| Fareham

| Hampshire

| PO15 5TX

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

| Turnover

| In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| 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 | - | 33% straight line

| Computer equipment | - | 33% straight line

| All fixed assets are initially recorded at cost.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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 LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

| Operating lease agreements

| Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was 20 (2025 - 22 ) .

NOW LEGAL LLP (REGISTERED NUMBER: OC321612)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 23,003 |  |

| AMORTISATION

| At 1 April 2025 | 20,702 |  |

| Amortisation for year | 1,151 |  |

| At 31 March 2026 | 21,853 |  |

| NET BOOK VALUE

| At 31 March 2026 | 1,150 |  |

| At 31 March 2025 | 2,301 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2025 | 16,195 |  | 83,844 |  | 100,039 |  |

| Additions | - |  | 4,631 |  | 4,631 |  |

| At 31 March 2026 | 16,195 |  | 88,475 |  | 104,670 |  |

| DEPRECIATION

| At 1 April 2025 | 15,595 |  | 81,089 |  | 96,684 |  |

| Charge for year | 436 |  | 2,916 |  | 3,352 |  |

| At 31 March 2026 | 16,031 |  | 84,005 |  | 100,036 |  |

| NET BOOK VALUE

| At 31 March 2026 | 164 |  | 4,470 |  | 4,634 |  |

| At 31 March 2025 | 600 |  | 2,755 |  | 3,355 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 6,059 |  | 5,168 |  |

| Amounts recoverable on contract | 186,010 |  | 174,840 |  |

| Other debtors | 65,062 |  | 69,261 |  |

257,131 |  | 249,269 |  |

NOW LEGAL LLP (REGISTERED NUMBER: OC321612)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 36,555 |  | 47,539 |  |

| Trade creditors | - |  | 24,000 |  |

| Taxation and social security | 65,513 |  | 91,466 |  |

| Other creditors | 20,426 |  | 19,130 |  |

122,494 |  | 182,135 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans | - |  | 1,667 |  |