REGISTERED NUMBER: 10704794 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 27 MARCH 2026

FOR

BRIGHTON AND HOVE LAW LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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

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.

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.