H3 Solicitors Limited 31/03/2026 iXBRL

Company registration number: 09598435

H3 Solicitors Limited

Unaudited filleted financial statements

31 March 2026

H3 Solicitors Limited

Contents

Statement of financial position

Notes to the financial statements

H3 Solicitors Limited

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Intangible assets	5	-		-
Tangible assets	6	4,371		3,662
		_______		_______
			4,371		3,662

Current assets
Debtors	7	84,722		57,062
Cash at bank and in hand		5,794		25,414
		_______		_______
		90,516		82,476
Creditors: amounts falling due
within one year	8	( 59,815)		( 50,740)
		_______		_______
Net current assets			30,701		31,736
			_______		_______
Total assets less current liabilities			35,072		35,398

Creditors: amounts falling due
after more than one year	9		-		( 2,500)

Provisions for liabilities			( 1,093)		( 916)

			_______		_______
Net assets			33,979		31,982
			_______		_______

Capital and reserves
Called up share capital			102		102
Profit and loss account			33,877		31,880
			_______		_______
Shareholder funds			33,979		31,982
			_______		_______

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

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 21 July 2026 , and are signed on behalf of the board by:

Mrs H L Harvie

Director

Company registration number: 09598435

H3 Solicitors Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Suite 1, The Old Pig Styes, Brightams Farm, Bines Road, Partridge Green, West Sussex, RH13 8EQ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	20 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	20 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 April 2025 and 31 March 2026	10,000	10,000
	_______	_______
Amortisation
At 1 April 2025 and 31 March 2026	10,000	10,000
	_______	_______
Carrying amount
At 31 March 2026	-	-
	_______	_______
At 31 March 2025	-	-
	_______	_______

6. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 April 2025	7,560	7,560
Additions	1,928	1,928
	_______	_______
At 31 March 2026	9,488	9,488
	_______	_______
Depreciation
At 1 April 2025	3,898	3,898
Charge for the year	1,219	1,219
	_______	_______
At 31 March 2026	5,117	5,117
	_______	_______
Carrying amount
At 31 March 2026	4,371	4,371
	_______	_______
At 31 March 2025	3,662	3,662
	_______	_______

7. Debtors

	2026	2025
	£	£
Trade debtors	82,154	49,232
Other debtors	2,568	7,830
	_______	_______
	84,722	57,062
	_______	_______

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	25,222	20,000
Corporation tax	22,813	12,918
Social security and other taxes	6,085	12,732
Other creditors	5,695	5,090
	_______	_______
	59,815	50,740
	_______	_______

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	-	2,500
	_______	_______

10. Directors advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

2026
	Balance brought forward	Advances /(credits) to the director	Balance o/standing
	£	£	£
Mrs H L Harvie	( 69)	69	-
	_______	_______	_______

2025
	Balance brought forward	Advances /(credits) to the director	Balance o/standing
	£	£	£
Mrs H L Harvie	( 69)	-	( 69)
	_______	_______	_______

11. Controlling party

The company is under the control of Mrs H L Harvie .