Company registration number 09877015 (England and Wales)
MANAK LAWYERS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
MANAK LAWYERS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
MANAK LAWYERS LIMITED (REGISTERED NUMBER: 09877015)
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
3
90,149
79,850
Tangible assets
4
385,099
637,747
Investments
5
294,103
221,366
769,351
938,963
Current assets
Stocks
475,012
280,362
Debtors
7
1,576,264
1,253,636
Cash at bank and in hand
294,759
583,195
2,346,035
2,117,193
Creditors: amounts falling due within one year
8
(755,025)
(889,401)
Net current assets
1,591,010
1,227,792
Total assets less current liabilities
2,360,361
2,166,755
Provisions for liabilities
(65,437)
(36,565)
Net assets
2,294,924
2,130,190
Capital and reserves
Called up share capital
999
1,000
Non-distributable profits reserve
9
75,007
20,731
Distributable profit and loss reserves
2,218,918
2,108,459
Total equity
2,294,924
2,130,190
MANAK LAWYERS LIMITED (REGISTERED NUMBER: 09877015)
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 30 June 2026 and are signed on its behalf by:
Mr S Manak
Director
MANAK LAWYERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Manak Lawyers Limited is a private company limited by shares incorporated in England and Wales. The registered office is 265 & 271a High Street, Orpington, England, BR6 0NW.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. Investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in profit or loss. Transaction costs are expensed to profit or loss as incurred.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover represents net invoiced provision of services, exclusive of value added tax.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion and costs incurred to complete can be estimated reliably.

1.4
Intangible fixed assets - goodwill

Goodwill represents the consideration paid for the acquisition of Walker & Walker Solicitors, Ennis-Webb & Co and Brown Solicitors. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

1.5
Tangible fixed assets

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% on cost
Leasehold improvements
20% reducing balance
Fixtures and fittings
20% reducing balance
Computers
20% reducing balance
MANAK LAWYERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
1.6
Fixed asset investments

Investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in profit or loss. Transaction costs are expensed to profit or loss as incurred.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

1.8
Retirement benefits

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

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
56
52
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025
113,000
Additions
23,999
At 31 March 2026
136,999
Amortisation and impairment
At 1 April 2025
33,150
Amortisation charged for the year
13,700
At 31 March 2026
46,850
Carrying amount
At 31 March 2026
90,149
At 31 March 2025
79,850
MANAK LAWYERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
4
Tangible fixed assets
Freehold land and buildings
Leasehold improvements
Fixtures and fittings
Computers
Total
£
£
£
£
£
Cost
At 1 April 2025
633,089
31,253
85,252
159,201
908,795
Additions
-
0
-
0
45,518
26,980
72,498
Disposals
(353,886)
-
0
-
0
-
0
(353,886)
At 31 March 2026
279,203
31,253
130,770
186,181
627,407
Depreciation and impairment
At 1 April 2025
113,958
20,192
54,724
82,174
271,048
Depreciation charged in the year
5,584
2,212
8,607
18,558
34,961
Eliminated in respect of disposals
(63,701)
-
0
-
0
-
0
(63,701)
At 31 March 2026
55,841
22,404
63,331
100,732
242,308
Carrying amount
At 31 March 2026
223,362
8,849
67,439
85,449
385,099
At 31 March 2025
519,131
11,061
30,528
77,027
637,747
5
Fixed asset investments
2026
2025
£
£
Other investments other than loans
294,103
221,366
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 April 2025
221,366
Valuation changes
72,737
At 31 March 2026
294,103
Carrying amount
At 31 March 2026
294,103
At 31 March 2025
221,366
MANAK LAWYERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
6
Financial instruments
2026
2025
£
£
Carrying amount of financial assets include:
Instruments measured at fair value through profit or loss
53,315
62,046
7
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
303,246
274,070
Other debtors
1,273,018
979,566
1,576,264
1,253,636
8
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
112,036
103,868
Taxation and social security
374,525
500,423
Other creditors
268,464
285,110
755,025
889,401
9
Non-distributable profits reserve
2026
2025
£
£
At the beginning of the year
20,731
-
Non distributable profits in the year
54,276
20,731
At the end of the year
75,007
20,731
10
Financial commitments, guarantees and contingent liabilities

A company owned by family members of a director has entered into a cross guarantee arrangement with its bankers in relation to the company.

During the year, the company entered into an agreement with its bankers in relation to the assets of the company which are secured via an fixed and floating charge.

MANAK LAWYERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
11
Operating lease commitments
As lessee

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

2026
2025
£
£
Total commitments
624,395
183,676
12
Client account balances

As at the balance sheet date, the company held £17,709,058 (2025: £18,954,089) in client accounts.

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