REGISTERED NUMBER: 07261918 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

HMA LAW LEGAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Afzal

Mrs B Afzal

REGISTERED OFFICE:

5 Tenby Street

Birmingham

West Midlands

B1 3EL

REGISTERED NUMBER:

07261918 (England and Wales)

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.

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

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.

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

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

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.