REGISTERED NUMBER: 08263090 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

H E Law Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs N E Palfrey

J A HollingsworthPalfrey

REGISTERED OFFICE:

24 Shepherds Bush Road

LONDON

W6 7PJ

REGISTERED NUMBER:

08263090 (England and Wales)

ACCOUNTANTS:

Thomas Croft Limited

Accountants And Taxation Consultants

Solent House

107a Alma Road

Portswood

Southampton

Hampshire

SO14 6UY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

107,996

45,024

107,996

45,024

CURRENT ASSETS

Stocks

6

20,000

20,000

Debtors

7

998,187

1,059,310

Cash at bank

3,082

29,853

1,021,269

1,109,163

CREDITORS

Amounts falling due within one year

8

393,950

528,673

NET CURRENT ASSETS

627,319

580,490

TOTAL ASSETS LESS CURRENT LIABILITIES

735,315

625,514

CREDITORS

Amounts falling due after more than one year

9

(236,656

)

(102,868

)

PROVISIONS FOR LIABILITIES

(25,470

)

-

NET ASSETS

473,189

522,646

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

11

473,187

522,644

SHAREHOLDERS' FUNDS

473,189

522,646

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 29 July 2026 and were signed on its behalf by:

Mrs N E Palfrey - Director

J A HollingsworthPalfrey - Director

1.	STATUTORY INFORMATION

H E Law Ltd 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 2016, 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.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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 12 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

250,000

AMORTISATION

At 1 November 2024

and 31 October 2025

250,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 November 2024

18,401

59,590

77,991

Additions

2,144

91,110

93,254

At 31 October 2025

20,545

150,700

171,245

DEPRECIATION

At 1 November 2024

13,104

19,863

32,967

Charge for year

1,369

28,913

30,282

At 31 October 2025

14,473

48,776

63,249

NET BOOK VALUE

At 31 October 2025

6,072

101,924

107,996

At 31 October 2024

5,297

39,727

45,024

6.

STOCKS

31.10.25

31.10.24

£

£

Work-in-progress

20,000

20,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

66,914

105,558

Other debtors

906,768

940,289

Prepayments

24,505

13,463

998,187

1,059,310

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

224,142

220,728

Corporation tax

66,512

98,895

Social security and other taxes

9,244

11,346

VAT

50,707

46,024

Other creditors

38,237

50,610

Wages control account

54

-

Directors' current accounts

2,489

98,595

Accrued expenses

2,565

2,475

393,950

528,673

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans - 2-5 years

145,540

60,337

Hire purchase contracts

91,116

42,531

236,656

102,868

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

2

Ordinary

£1

2

2

11.

RESERVES

Retained

earnings

£

At 1 November 2024

522,644

Profit for the year

236,543

Dividends

(286,000

)

At 31 October 2025

473,187

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

Mrs N E Palfrey

Balance outstanding at start of year

(97,166

)

(44,468

)

Amounts advanced

303,534

90,302

Amounts repaid

(207,500

)

(143,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,132

)

(97,166

)

J A HollingsworthPalfrey

Balance outstanding at start of year

(1,429

)

(25,052

)

Amounts advanced

106,482

168,213

Amounts repaid

(106,410

)

(144,590

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,357

)

(1,429

)

13.	RELATED PARTY DISCLOSURES

During the year, total dividends of £286,000 were paid to the directors .

The company was under the control of Mr J A and Mrs N E Hollingsworth Palfrey. Mr J A and Mrs N E Hollingsworth Palfrey are the managing directors and majority shareholders.

Included within the "other debtors" balance is £398,359 (2024: £412,348) which is owed by Nikjam Enterprises Ltd, a company that both directors have a beneficial interest in.

Included within the "other debtors" balance is £472,506 (2024: £477,506) which is owed by Tri-Fit Gym Limited a company that the directors have a beneficial interest in.