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Neon Legal Limited

Registered Number
07302558
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

Neon Legal Limited
Company Information
for the year from 1 January 2025 to 31 December 2025

Director | Mr T S Bhate

Company Secretary | Mr T S Bhate

Registered Address | 28 Riverside Studios Amethyst Road
| Newcastle Business Park
| Newcastle Upon Tyne
| NE4 7YL

Registered Number | 07302558 (England and Wales)

Neon Legal Limited
Statement of Financial Position
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 743 |  |  |  | 1,206
|  |  |  | 743 |  |  |  | 1,206
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 95,943 |  |  |  | 109,706 |  |
Cash at bank and on hand |  | 37,489 |  |  |  | 58,746 |  |
|  | 133,432 |  |  |  | 168,452 |  |
Creditors amounts falling due within one year | 5 | (39,139) |  |  |  | (52,516) |  |
Net current assets (liabilities) |  |  |  | 94,293 |  |  |  | 115,936
Total assets less current liabilities |  |  |  | 95,036 |  |  |  | 117,142
Creditors amounts falling due after one year | 6 |  |  | - |  |  |  | (4,165)
Provisions for liabilities | 7 |  |  | (300) |  |  |  | (300)
Net assets |  |  |  | 94,736 |  |  |  | 112,677
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 150 |  |  |  | 150
Profit and loss account |  |  |  | 94,586 |  |  |  | 112,527
Shareholders' funds |  |  |  | 94,736 |  |  |  | 112,677

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 29 June 2026, and are signed on its behalf by:
Mr T S Bhate Director Registered Company No. 07302558

Neon Legal Limited
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Employee benefits
--- | ---
| The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | - |  | 4
| Fixtures and fittings | 20 |  | -
| Office Equipment | 20 |  | -

| Finance leases and hire purchase contracts
--- | ---
| Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.

| Financial instruments
--- | ---
| The company enters into basic financial instrument 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 related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 4 |  | 5

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 25 | 5,419 |  | 17,716 |  | 23,135
| At 31 December 25 | 5,419 |  | 17,716 |  | 23,135
| Depreciation and impairment
| At 01 January 25 | 4,969 |  | 16,960 |  | 21,929
| Charge for year | 90 |  | 373 |  | 463
| At 31 December 25 | 5,059 |  | 17,333 |  | 22,392
| Net book value
| At 31 December 25 | 360 |  | 383 |  | 743
| At 31 December 24 | 450 |  | 756 |  | 1,206

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 19,922 |  | 5,100
| Other debtors | 14,583 |  | 9,283
| Prepayments and accrued income | 61,438 |  | 95,323
| Total | 95,943 |  | 109,706

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 4,812 |  | 9,778
| Bank borrowings and overdrafts | 4,165 |  | 9,996
| Taxation and social security | 24,105 |  | 26,614
| Other creditors | 1,017 |  | 1,328
| Accrued liabilities and deferred income | 5,040 |  | 4,800
| Total | 39,139 |  | 52,516

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Bank borrowings represent a bounce back loan from the UK government and is unsecured.

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 4,165
| Total | - |  | 4,165

| Bank borrowings represent a bounce back loan from the UK government and is unsecured.

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 300 |  | 300
| Total | 300 |  | 300

8. | Other commitments
--- | ---
| The company’s rental lease expired on 25 June 2025. The company has continued to occupy the premises after this date under a verbal agreement with the landlord, on the same terms as the previous lease. The arrangement can be terminated by either party on three months’ notice. At 31 December 2025, the company had future minimum lease payments under this arrangement of £2,750 (2024: £5,500), all of which were due within one year. No amounts were due after more than one year.

9. | Directors advances, credits and guarantees
--- | ---
| The director had a loan account with the company. As of 1 January 2025, the director owed the company £9,282. During the year, the company provided further loan advances of £17,425, the director repaid £12,671 and interest of £547 was charged during the year. As of 31 December 2025, the director owed the company £14,583. The amount is unsecured, repayable on demand and interest is charged at the official rate.