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REGISTERED NUMBER: 07787711 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Spencer Shaw Solicitors Limited |

| Spencer Shaw Solicitors Limited (Registered number: 07787711) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Spencer Shaw Solicitors Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | N A Atwell

| I S Jones

| REGISTERED OFFICE: | St Mary's House

| 68 Harborne Park Road

| Harborne

| Birmingham

| West Midlands

| B17 0DH

| REGISTERED NUMBER: | 07787711 (England and Wales)

| ACCOUNTANTS: | James, Stanley & Co. Limited

| 1,733 Coventry Road

| South Yardley

| Birmingham

| West Midlands

| B26 1DT

| Spencer Shaw Solicitors Limited (Registered number: 07787711) |

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | 10,000 |  | 15,000 |  |

Property, plant and equipment | 6 | 2,795 |  | 1,935 |  |

12,795 |  | 16,935 |  |

CURRENT ASSETS

Inventories | 7 | 39,835 |  | 32,918 |  |

Debtors | 8 | 37,707 |  | 90,868 |  |

Cash at bank | 98,591 |  | 28,369 |  |

176,133 |  | 152,155 |  |

CREDITORS

Amounts falling due within one year | 9 | 132,564 |  | 115,099 |  |

NET CURRENT ASSETS | 43,569 |  | 37,056 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 56,364 |  | 53,991 |  |

CREDITORS

Amounts falling due after more than one year | 10 | (18,924 | ) | (24,582 | ) |

PROVISIONS FOR LIABILITIES | (701 | ) | (359 | ) |

NET ASSETS | 36,739 |  | 29,050 |  |

CAPITAL AND RESERVES

Called up share capital | 12 | 4 |  | 4 |  |

Retained earnings | 36,735 |  | 29,046 |  |

SHAREHOLDERS' FUNDS | 36,739 |  | 29,050 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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.

| Spencer Shaw Solicitors Limited (Registered number: 07787711) |

Balance Sheet - continued

31 December 2025

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 29 June 2026 and were signed on its behalf by:

N A Atwell - Director

| Spencer Shaw Solicitors Limited (Registered number: 07787711) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Spencer Shaw 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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. There were no material departures from this standard.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

| 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 | - | 20% on reducing balance

| Computer equipment | - | 50% on reducing balance

| Stocks

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

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

| 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.

| Spencer Shaw Solicitors Limited (Registered number: 07787711) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | ACCOUNTING POLICIES - continued

| 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.

| Operating leases

| 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.

| Loans from directors

| As a small entity the company measures a basic financial liability that are loans from directors at transaction price.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 7 ) .

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 50,000 |  |

| AMORTISATION

| At 1 January 2025 | 35,000 |  |

| Charge for year | 5,000 |  |

| At 31 December 2025 | 40,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 10,000 |  |

| At 31 December 2024 | 15,000 |  |

| Spencer Shaw Solicitors Limited (Registered number: 07787711) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

6. | PROPERTY, PLANT AND EQUIPMENT

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 2,631 |  | 6,560 |  | 9,191 |  |

| Additions | 1,525 |  | 605 |  | 2,130 |  |

| Disposals | - |  | (970 | ) | (970 | ) |

| At 31 December 2025 | 4,156 |  | 6,195 |  | 10,351 |  |

| DEPRECIATION

| At 1 January 2025 | 1,593 |  | 5,663 |  | 7,256 |  |

| Charge for year | 512 |  | 743 |  | 1,255 |  |

| Eliminated on disposal | - |  | (955 | ) | (955 | ) |

| At 31 December 2025 | 2,105 |  | 5,451 |  | 7,556 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,051 |  | 744 |  | 2,795 |  |

| At 31 December 2024 | 1,038 |  | 897 |  | 1,935 |  |

7. | INVENTORIES

| 31.12.25 |  | 31.12.24

£ | £ |

| Work-in-progress | 39,835 |  | 32,918 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 24,169 |  | 77,318 |  |

| Prepayments and accrued income | 13,538 |  | 13,550 |  |

37,707 |  | 90,868 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans and overdrafts | 5,429 |  | 5,285 |  |

| Trade creditors | 22,464 |  | 51,393 |  |

| Tax | 22,738 |  | 5,950 |  |

| Social security and other taxes | 27,700 |  | 23,882 |  |

| Other creditors | 29,318 |  | 21,184 |  |

| Directors' current accounts | 315 |  | 2,525 |  |

| Accruals and deferred income | 24,600 |  | 4,880 |  |

132,564 |  | 115,099 |  |

| Spencer Shaw Solicitors Limited (Registered number: 07787711) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans 2-5 years | 18,924 |  | 22,582 |  |

| Bank loans more than 5 years | - |  | 2,000 |  |

18,924 |  | 24,582 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more than 5 years | - |  | 2,000 |  |

11. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due totalling £11,572 (2024 - £12,269).

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 3 | Ordinary A | £1 | 3 |  | 3 |  |

| 1 | Ordinary B | £1 | 1 |  | 1 |  |

4 |  | 4 |  |

13. | CAPITAL COMMITMENTS

| 31.12.25 |  | 31.12.24

£ | £ |

| Contracted but not provided for in the

| financial statements | - |  | - |  |

14. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| Members of key management personnel have provided a guarantee limited to £10,000 to Barclays Bank plc dated 18 July 2023.

15. | RELATED PARTY DISCLOSURES

| Loans from key management personnel are unsecured with no specific repayment terms.