DORIANS SOLICITORS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

F L Dorian

REGISTERED OFFICE:

Wyvern Chambers

Wyvern Court,

Stanier Way

Derby

Derbyshire

DE21 6BF

REGISTERED NUMBER:

07318571 (England and Wales)

ACCOUNTANTS:

Sibbalds Limited

Chartered Accountants and Business Advisers

Sixth Floor

Cavendish Building

1 Agard Street

Derby

Derbyshire

DE1 1DZ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

5,550

5,790

5,550

5,790

CURRENT ASSETS

Debtors

6

883,802

1,046,191

Cash at bank and in hand

640,718

486,231

1,524,520

1,532,422

CREDITORS

Amounts falling due within one year

7

229,801

600,924

NET CURRENT ASSETS

1,294,719

931,498

TOTAL ASSETS LESS CURRENT LIABILITIES

1,300,269

937,288

PROVISIONS FOR LIABILITIES

9

1,200

1,300

NET ASSETS

1,299,069

935,988

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

1,299,068

935,987

SHAREHOLDERS' FUNDS

1,299,069

935,988

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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.

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

The financial statements were approved by the director and authorised for issue on 27 July 2026 and were signed by:

F L Dorian - Director

1.	STATUTORY INFORMATION

Dorians Solicitors 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents the excess of the cost of acquisition of an entity over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated

amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is

amortised on a systematic basis over its expected life, which is 10 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

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 10 (2025 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2025

and 28 February 2026

52,740

AMORTISATION

At 1 March 2025

and 28 February 2026

52,740

NET BOOK VALUE

At 28 February 2026

-

At 28 February 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 March 2025

1,173

18,238

19,411

Additions

-

1,355

1,355

At 28 February 2026

1,173

19,593

20,766

DEPRECIATION

At 1 March 2025

-

13,621

13,621

Charge for year

293

1,302

1,595

At 28 February 2026

293

14,923

15,216

NET BOOK VALUE

At 28 February 2026

880

4,670

5,550

At 28 February 2025

1,173

4,617

5,790

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

345,285

582,329

Other debtors

538,517

463,862

883,802

1,046,191

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

66,568

Trade creditors

6,224

2,992

Taxation and social security

207,533

231,183

Other creditors

16,044

300,181

229,801

600,924

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

20,400

20,400

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

1,200

1,300

Deferred

tax

£

Balance at 1 March 2025

1,300

Provided during year

(100

)

Balance at 28 February 2026

1,200

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary

£1

1

1

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

2026

2025

£

£

F L Dorian

Balance outstanding at start of year

267,843

178,488

Amounts advanced

172,816

171,855

Amounts repaid

(83,299

)

(82,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

357,360

267,843

Any overdrawn balances are subject to interest at the HMRC official rate of 3.75% (2025: 2.25%) .