REGISTERED NUMBER: 11307581 (England and Wales)

KRESTON LAW LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mrs R Eren

H Koca

E Eren

REGISTERED OFFICE:

44 London Road

Enfield

EN2 6EF

REGISTERED NUMBER:

11307581 (England and Wales)

ACCOUNTANTS:

John Crook & Partners LLP

Chartered Accountants

255 Green Lanes

Palmers Green

London

N13 4XE

FIXED ASSETS

Tangible assets

4

648,065

645,415

Investments

5

250,000

-

898,065

645,415

CURRENT ASSETS

Debtors

6

85,673

121,158

Cash at bank

1,255,350

511,015

1,341,023

632,173

CREDITORS

Amounts falling due within one year

7

475,678

325,469

NET CURRENT ASSETS

865,345

306,704

TOTAL ASSETS LESS CURRENT LIABILITIES

1,763,410

952,119

CREDITORS

Amounts falling due after more than one year

8

-

(26,130

)

PROVISIONS FOR LIABILITIES

(11,404

)

(7,402

)

NET ASSETS

1,752,006

918,587

CAPITAL AND RESERVES

Called up share capital

10

50

50

Capital redemption reserve

50

50

Retained earnings

1,751,906

918,487

SHAREHOLDERS' FUNDS

1,752,006

918,587

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 30 July 2026 and were signed on its behalf by:

Mrs R Eren - Director

1.	STATUTORY INFORMATION

Kreston Law 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Fixtures and fittings

-

15% 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.

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 15 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

668,035

44,895

23,668

736,598

Additions

-

21,656

2,272

23,928

At 31 December 2025

668,035

66,551

25,940

760,526

DEPRECIATION

At 1 January 2025

52,228

19,071

19,884

91,183

Charge for year

13,360

5,563

2,355

21,278

At 31 December 2025

65,588

24,634

22,239

112,461

NET BOOK VALUE

At 31 December 2025

602,447

41,917

3,701

648,065

At 31 December 2024

615,807

25,824

3,784

645,415

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

250,000

At 31 December 2025

250,000

NET BOOK VALUE

At 31 December 2025

250,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts recoverable on contract

64,855

46,313

Other debtors

633

-

Directors' loan accounts

-

871

Prepayments

20,185

73,974

85,673

121,158

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 9)

-

6,280

Tax

328,129

286,025

Value added tax

28,622

22,395

Other creditors

3,689

1,618

Directors' loan accounts

102,796

3,650

Sundry creditors and accruals

12,442

5,501

475,678

325,469

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 9)

-

26,130

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years repayable by installments

-

997

9.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

-

6,280

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

6,392

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

18,741

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years repayable by installments

-

997

The mortgage was fully repaid in March 2024 with the assistance of a loan from the directors.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

Ordinary

£1

50

50

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs R Eren.