IRIS Accounts Production v26.1.10.61 10704794 Board of Directors Board of Directors 28.3.25 27.3.26 27.3.26 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10704794 2025-03-27 10704794 2026-03-27 10704794 2025-03-28 2026-03-27 10704794 2024-03-27 10704794 2024-03-28 2025-03-27 10704794 2025-03-27 10704794 ns15:EnglandWales 2025-03-28 2026-03-27 10704794 ns14:PoundSterling 2025-03-28 2026-03-27 10704794 ns10:Director1 2025-03-28 2026-03-27 10704794 ns10:Director2 2025-03-28 2026-03-27 10704794 ns10:PrivateLimitedCompanyLtd 2025-03-28 2026-03-27 10704794 ns10:SmallEntities 2025-03-28 2026-03-27 10704794 ns10:AuditExempt-NoAccountantsReport 2025-03-28 2026-03-27 10704794 ns10:SmallCompaniesRegimeForDirectorsReport 2025-03-28 2026-03-27 10704794 ns10:SmallCompaniesRegimeForAccounts 2025-03-28 2026-03-27 10704794 ns10:FullAccounts 2025-03-28 2026-03-27 10704794 1 2025-03-28 2026-03-27 10704794 ns10:RegisteredOffice 2025-03-28 2026-03-27 10704794 ns5:CurrentFinancialInstruments 2026-03-27 10704794 ns5:CurrentFinancialInstruments 2025-03-27 10704794 ns5:Non-currentFinancialInstruments 2026-03-27 10704794 ns5:Non-currentFinancialInstruments 2025-03-27 10704794 ns5:ShareCapital 2026-03-27 10704794 ns5:ShareCapital 2025-03-27 10704794 ns5:RetainedEarningsAccumulatedLosses 2026-03-27 10704794 ns5:RetainedEarningsAccumulatedLosses 2025-03-27 10704794 ns5:NetGoodwill 2025-03-28 2026-03-27 10704794 ns5:IntangibleAssetsOtherThanGoodwill 2025-03-28 2026-03-27 10704794 ns5:ComputerSoftware 2025-03-28 2026-03-27 10704794 ns5:FurnitureFittings 2025-03-28 2026-03-27 10704794 ns5:ComputerEquipment 2025-03-28 2026-03-27 10704794 ns5:NetGoodwill 2025-03-27 10704794 ns5:ComputerSoftware 2025-03-27 10704794 ns5:NetGoodwill 2026-03-27 10704794 ns5:ComputerSoftware 2026-03-27 10704794 ns5:NetGoodwill 2025-03-27 10704794 ns5:ComputerSoftware 2025-03-27 10704794 ns5:LandBuildings 2025-03-27 10704794 ns5:FurnitureFittings 2025-03-27 10704794 ns5:ComputerEquipment 2025-03-27 10704794 ns5:LandBuildings 2025-03-28 2026-03-27 10704794 ns5:LandBuildings 2026-03-27 10704794 ns5:FurnitureFittings 2026-03-27 10704794 ns5:ComputerEquipment 2026-03-27 10704794 ns5:LandBuildings 2025-03-27 10704794 ns5:FurnitureFittings 2025-03-27 10704794 ns5:ComputerEquipment 2025-03-27 10704794 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-27 10704794 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-27 10704794 ns5:CurrentFinancialInstruments 2025-03-28 2026-03-27 10704794 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2026-03-27 10704794 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-03-27 10704794 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2026-03-27 10704794 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-03-27 10704794 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2026-03-27 10704794 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-03-27

REGISTERED NUMBER: 10704794 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 27 MARCH 2026

FOR

BRIGHTON AND HOVE LAW LIMITED

BRIGHTON AND HOVE LAW LIMITED (REGISTERED NUMBER: 10704794) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 27 MARCH 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| BRIGHTON AND HOVE LAW LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 27 MARCH 2026

| DIRECTORS: | Ms L Gregory

| Mrs J Lynch

| REGISTERED OFFICE: | C/O Galloways Accounting

| The Mill Building

| 31-35 Chatsworth Road

| Worthing

| West Sussex

| BN11 1LY

| REGISTERED NUMBER: | 10704794 (England and Wales)

| ACCOUNTANTS: | Galloways Accounting (Hove) Limited

| 15 West Street

| Brighton

| East Sussex

| BN1 2RL

BRIGHTON AND HOVE LAW LIMITED (REGISTERED NUMBER: 10704794) |

BALANCE SHEET

27 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 3 | 43,125 |  | 47,622 |  |

Tangible assets | 4 | 46,382 |  | 51,186 |  |

89,507 |  | 98,808 |  |

CURRENT ASSETS

Debtors | 5 | 285,721 |  | 272,566 |  |

Cash at bank | 129,897 |  | 103,114 |  |

415,618 |  | 375,680 |  |

CREDITORS

Amounts falling due within one year | 6 | 260,287 |  | 141,956 |  |

NET CURRENT ASSETS | 155,331 |  | 233,724 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 244,838 |  | 332,532 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (18,398 | ) | (23,072 | ) |

PROVISIONS FOR LIABILITIES | (2,239 | ) | (3,664 | ) |

NET ASSETS | 224,201 |  | 305,796 |  |

CAPITAL AND RESERVES

Called up share capital | 4 |  | 4 |  |

Retained earnings | 224,197 |  | 305,792 |  |

224,201 |  | 305,796 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 27 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 27 March 2026 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.

BRIGHTON AND HOVE LAW LIMITED (REGISTERED NUMBER: 10704794) |

BALANCE SHEET - continued

27 MARCH 2026

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 1 July 2026 and were signed on its behalf by:

Ms L Gregory - Director

Mrs J Lynch - Director

BRIGHTON AND HOVE LAW LIMITED (REGISTERED NUMBER: 10704794) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 27 MARCH 2026

1. | 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents sales of services net of VAT. Turnover is recognised at the point the customer is entitled to consideration.

| Revenue from contracts for the provision of professional services is recognised by reference to the stage of

| completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of twenty 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.

| Website is being amortised evenly over its estimated useful life of three 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 | - | 25% on reducing balance

| Computer equipment | - | Straight line over 3 years

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Financial instruments

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Basic financial liabilities, including bank loans, and loans from fellow group companies, 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 payments discounted at a market rate of interest.

| 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.

BRIGHTON AND HOVE LAW LIMITED (REGISTERED NUMBER: 10704794) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 27 MARCH 2026

1. | 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.

| 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 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.

2. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2025 - 5 ) .

3. | INTANGIBLE FIXED ASSETS

| Goodwill |  | Website |  | Totals

£ | £ | £ |

| COST

| At 28 March 2025

| and 27 March 2026 | 75,000 |  | 4,270 |  | 79,270 |  |

| AMORTISATION

| At 28 March 2025 | 28,125 |  | 3,523 |  | 31,648 |  |

| Amortisation for year | 3,750 |  | 747 |  | 4,497 |  |

| At 27 March 2026 | 31,875 |  | 4,270 |  | 36,145 |  |

| NET BOOK VALUE

| At 27 March 2026 | 43,125 |  | - |  | 43,125 |  |

| At 27 March 2025 | 46,875 |  | 747 |  | 47,622 |  |

BRIGHTON AND HOVE LAW LIMITED (REGISTERED NUMBER: 10704794) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 27 MARCH 2026

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | and |  | Computer |

| property |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 28 March 2025 | 36,531 |  | 39,920 |  | 8,514 |  | 84,965 |  |

| Additions | - |  | - |  | 359 |  | 359 |  |

| At 27 March 2026 | 36,531 |  | 39,920 |  | 8,873 |  | 85,324 |  |

| DEPRECIATION

| At 28 March 2025 | - |  | 28,270 |  | 5,509 |  | 33,779 |  |

| Charge for year | - |  | 2,914 |  | 2,249 |  | 5,163 |  |

| At 27 March 2026 | - |  | 31,184 |  | 7,758 |  | 38,942 |  |

| NET BOOK VALUE

| At 27 March 2026 | 36,531 |  | 8,736 |  | 1,115 |  | 46,382 |  |

| At 27 March 2025 | 36,531 |  | 11,650 |  | 3,005 |  | 51,186 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 157,257 |  | 142,559 |  |

| Amounts recoverable on contract | 117,892 |  | 117,892 |  |

| Other debtors | 3,971 |  | 2,501 |  |

| Prepayments | 6,601 |  | 9,614 |  |

285,721 |  | 272,566 |  |

| Included within Trade debtors are £16,920 that are due after one year at 27 March 2026 (2025: £16,920). The recoverability of these amounts will be assessed at the end of each reporting period, and any impairments will be recognised in the profit and loss.

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

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 191,215 |  | 26,999 |  |

| Trade creditors | 5,350 |  | 5,817 |  |

| Tax | 22,506 |  | 54,894 |  |

| Social security and other taxes | 607 |  | 2,151 |  |

| VAT | 32,508 |  | 45,198 |  |

| Other creditors | 1,450 |  | 1,741 |  |

| Directors' loan accounts | 4,493 |  | 3,255 |  |

| Accrued expenses | 2,158 |  | 1,901 |  |

260,287 |  | 141,956 |  |

| Within bank loans are £175,278 of a contingency loan from the Legal Aid Association.

BRIGHTON AND HOVE LAW LIMITED (REGISTERED NUMBER: 10704794) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 27 MARCH 2026

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

2026 | 2025 |

£ | £ |

| Bank loans - 1-2 years | 1,937 |  | 4,199 |  |

| Bank loans - 2-5 years | 5,810 |  | 5,098 |  |

| Bank loans more 5 yr by instal | 10,651 |  | 13,775 |  |

18,398 |  | 23,072 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 10,651 |  | 13,775 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| During the year, L Gregory decreased her loan to the company. As at 27 March 2026, the company owed her £272. (2025: £1,920). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

| During the year, J Lynch increased her loan to the company. As at 27 March 2026, the company owed her £4,220. (2025: £1,336). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

9. | ULTIMATE CONTROLLING PARTY

| The controlling party is Ms L Gregory, Mrs J Lynch, and Mr MGregory..

| This was by virtue of their 100% holding of the issued share capital.