IRIS Accounts Production v26.1.10.61 07261918 Board of Directors 1.8.24 31.7.25 31.7.25 false true false false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07261918 2024-07-31 07261918 2025-07-31 07261918 2024-08-01 2025-07-31 07261918 2023-07-31 07261918 2023-08-01 2024-07-31 07261918 2024-07-31 07261918 ns15:EnglandWales 2024-08-01 2025-07-31 07261918 ns14:PoundSterling 2024-08-01 2025-07-31 07261918 ns10:Director1 2024-08-01 2025-07-31 07261918 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 07261918 ns10:SmallEntities 2024-08-01 2025-07-31 07261918 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 07261918 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 07261918 ns10:FullAccounts 2024-08-01 2025-07-31 07261918 1 2024-08-01 2025-07-31 07261918 ns10:OrdinaryShareClass1 2024-08-01 2025-07-31 07261918 ns10:Director2 2024-08-01 2025-07-31 07261918 ns10:RegisteredOffice 2024-08-01 2025-07-31 07261918 ns5:CurrentFinancialInstruments 2025-07-31 07261918 ns5:CurrentFinancialInstruments 2024-07-31 07261918 ns5:ShareCapital 2025-07-31 07261918 ns5:ShareCapital 2024-07-31 07261918 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 07261918 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 07261918 ns5:NetGoodwill 2024-08-01 2025-07-31 07261918 ns5:IntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31 07261918 ns5:FurnitureFittings 2024-08-01 2025-07-31 07261918 ns5:MotorVehicles 2024-08-01 2025-07-31 07261918 ns5:ComputerEquipment 2024-08-01 2025-07-31 07261918 ns5:NetGoodwill 2024-07-31 07261918 ns5:NetGoodwill 2025-07-31 07261918 ns5:NetGoodwill 2024-07-31 07261918 ns5:FurnitureFittings 2024-07-31 07261918 ns5:MotorVehicles 2024-07-31 07261918 ns5:ComputerEquipment 2024-07-31 07261918 ns5:FurnitureFittings 2025-07-31 07261918 ns5:MotorVehicles 2025-07-31 07261918 ns5:ComputerEquipment 2025-07-31 07261918 ns5:FurnitureFittings 2024-07-31 07261918 ns5:MotorVehicles 2024-07-31 07261918 ns5:ComputerEquipment 2024-07-31 07261918 ns5:CostValuation ns5:UnlistedNon-exchangeTraded 2024-07-31 07261918 ns5:UnlistedNon-exchangeTraded 2025-07-31 07261918 ns5:UnlistedNon-exchangeTraded 2024-07-31 07261918 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 07261918 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31 07261918 ns10:OrdinaryShareClass1 2025-07-31 07261918 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 07261918 ns5:RetainedEarningsAccumulatedLosses 2024-08-01 2025-07-31

REGISTERED NUMBER: 07261918 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

HMA LAW LEGAL LIMITED

| HMA LAW LEGAL LIMITED (REGISTERED NUMBER: 07261918) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| HMA LAW LEGAL LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTORS: | M Afzal

| Mrs B Afzal

| REGISTERED OFFICE: | 5 Tenby Street

| Birmingham

| West Midlands

| B1 3EL

| REGISTERED NUMBER: | 07261918 (England and Wales)

| HMA LAW LEGAL LIMITED (REGISTERED NUMBER: 07261918) |

BALANCE SHEET

31 JULY 2025

| 31/7/25 | 31/7/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 57,750 |  | 68,250 |  |

Tangible assets | 5 | 45,262 |  | 57,819 |  |

Investments | 6 | 2,500 |  | 2,500 |  |

105,512 |  | 128,569 |  |

CURRENT ASSETS

Debtors | 7 | 52,126 |  | 15,310 |  |

Cash at bank | 39,454 |  | 86,735 |  |

91,580 |  | 102,045 |  |

CREDITORS

Amounts falling due within one year | 8 | 16,729 |  | 13,444 |  |

NET CURRENT ASSETS | 74,851 |  | 88,601 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 180,363 |  | 217,170 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 10 | 180,263 |  | 217,070 |  |

SHAREHOLDERS' FUNDS | 180,363 |  | 217,170 |  |

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

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

| HMA LAW LEGAL LIMITED (REGISTERED NUMBER: 07261918) |

BALANCE SHEET - continued

31 JULY 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 14 May 2026 and were signed on its behalf by:

M Afzal - Director

| HMA LAW LEGAL LIMITED (REGISTERED NUMBER: 07261918) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| HMA Law Legal 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.

2. | 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 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 2010, 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.

| 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 | - | 10% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 15% on reducing balance

| 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.

| 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.

| HMA LAW LEGAL LIMITED (REGISTERED NUMBER: 07261918) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 2 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 210,000 |  |

| AMORTISATION

| At 1 August 2024 | 141,750 |  |

| Amortisation for year | 10,500 |  |

| At 31 July 2025 | 152,250 |  |

| NET BOOK VALUE

| At 31 July 2025 | 57,750 |  |

| At 31 July 2024 | 68,250 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 August 2024 | 10,401 |  | 67,602 |  | 12,673 |  | 90,676 |  |

| Additions | - |  | - |  | 1,197 |  | 1,197 |  |

| At 31 July 2025 | 10,401 |  | 67,602 |  | 13,870 |  | 91,873 |  |

| DEPRECIATION

| At 1 August 2024 | 7,017 |  | 16,900 |  | 8,940 |  | 32,857 |  |

| Charge for year | 338 |  | 12,676 |  | 740 |  | 13,754 |  |

| At 31 July 2025 | 7,355 |  | 29,576 |  | 9,680 |  | 46,611 |  |

| NET BOOK VALUE

| At 31 July 2025 | 3,046 |  | 38,026 |  | 4,190 |  | 45,262 |  |

| At 31 July 2024 | 3,384 |  | 50,702 |  | 3,733 |  | 57,819 |  |

| HMA LAW LEGAL LIMITED (REGISTERED NUMBER: 07261918) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

6. | FIXED ASSET INVESTMENTS

| Unlisted

| investments

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 2,500 |  |

| NET BOOK VALUE

| At 31 July 2025 | 2,500 |  |

| At 31 July 2024 | 2,500 |  |

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

| 31/7/25 |  | 31/7/24

£ | £ |

| Trade debtors | 48,319 |  | 11,503 |  |

| Other debtors | 3,807 |  | 3,807 |  |

52,126 |  | 15,310 |  |

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

| 31/7/25 |  | 31/7/24

£ | £ |

| Trade creditors | 2,059 |  | 576 |  |

| Tax | 658 |  | 649 |  |

| Social security and other taxes | (600 | ) | 266 |  |

| NEST pension | 126 |  | - |  |

| VAT | 4,078 |  | 5,603 |  |

| Directors' current accounts | 183 |  | - |  |

| Accrued expenses | 10,225 |  | 6,350 |  |

16,729 |  | 13,444 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31/7/25 |  | 31/7/24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

10. | RESERVES

| Retained

| earnings

£ |

| At 1 August 2024 | 217,070 |  |

| Profit for the year | 1,693 |  |

| Dividends | (38,500 | ) |

| At 31 July 2025 | 180,263 |  |

| HMA LAW LEGAL LIMITED (REGISTERED NUMBER: 07261918) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

11. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £38,500 (2024 - £48,541) were paid to the directors .

| The property at 5 Tenby Street, Birmingham is owned by the M. Afzal Investment Trust which is a Self Invested Personal Pension (SIPP) for M. Afzal. The company paid rent for the use of this property to the trust. The total rent paid has been included in the Profit & Loss account.