REGISTERED NUMBER: 09153328 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 OCTOBER 2025

FOR

CHAMBERS O'NEILL SOLICITORS LTD

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

44,386

60,225

44,386

60,225

CURRENT ASSETS

Debtors

270,982

279,911

Cash at bank

207,542

107,367

478,524

387,278

CREDITORS

Amounts falling due within one year

130,703

92,160

NET CURRENT ASSETS

347,821

295,118

TOTAL ASSETS LESS CURRENT LIABILITIES

392,207

355,343

CREDITORS

Amounts falling due after more than one year

(3,038

)

(13,263

)

PROVISIONS FOR LIABILITIES

(7,966

)

(11,442

)

NET ASSETS

381,203

330,638

CAPITAL AND RESERVES

Called up share capital

6

50

50

Capital redemption reserve

50

50

Retained earnings

381,103

330,538

SHAREHOLDERS' FUNDS

381,203

330,638

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the director and authorised for issue on 21 July 2026 and were signed by:

A O'Neill - Director

1.	STATUTORY INFORMATION

Chambers O'Neill Solicitors Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

09153328

Registered office:

Fabric

30 Queen Street

Lincoln Square

Manchester

M2 5HX

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 2014, is being amortised evenly over its estimated useful life of three 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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 31 October 2024

and 30 October 2025

458,876

AMORTISATION

At 31 October 2024

and 30 October 2025

458,876

NET BOOK VALUE

At 30 October 2025

-

At 30 October 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 31 October 2024

127,918

Additions

1,415

At 30 October 2025

129,333

DEPRECIATION

At 31 October 2024

67,693

Charge for year

17,254

At 30 October 2025

84,947

NET BOOK VALUE

At 30 October 2025

44,386

At 30 October 2024

60,225

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

50

50