Company registration number 15130238 (England and Wales)
ROSENBLATT LAW LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
ROSENBLATT LAW LIMITED
CONTENTS
Page
Profit and loss account
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 9
ROSENBLATT LAW LIMITED
PROFIT AND LOSS ACCOUNT
FOR THE PERIOD ENDED 31 MARCH 2026
- 1 -
Period
Period
ended
ended
31 March
30 September
2026
2024
£
£
Turnover
15,764,812
-
Cost of sales
(6,937,273)
-
0
Gross profit
8,827,539
-
Administrative expenses
(5,816,152)
-
0
Operating profit
3,011,387
-
Interest receivable and similar income
84,634
-
0
Interest payable and similar expenses
(166,622)
-
0
Profit before taxation
2,929,399
-
0
Tax on profit
(775,121)
-
0
Profit for the financial period
2,154,278
-
0

The profit and loss account has been prepared on the basis that all operations are continuing operations.

The notes on pages 4 to 9 form part of these financial statements.

ROSENBLATT LAW LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 2 -
31 March 2026
30 September 2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
425,166
-
0
Tangible assets
5
98,920
-
0
524,086
-
0
Current assets
Stocks
855,341
-
Debtors
6
9,538,335
1
10,393,676
1
Creditors: amounts falling due within one year
7
(6,048,236)
-
0
Net current assets
4,345,440
1
Total assets less current liabilities
4,869,526
1
Creditors: amounts falling due after more than one year
8
(500,000)
-
0
Provisions for liabilities
(24,700)
-
0
Net assets
4,344,826
1
Capital and reserves
Called up share capital
10
2,290,000
1
Capital redemption reserve
500,000
-
0
Profit and loss reserves
1,554,826
-
0
Total equity
4,344,826
1

The notes on pages 4 to 9 form part of these financial statements.

ROSENBLATT LAW LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 3 -

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

T he member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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.

The financial statements were approved by the board of directors and authorised for issue on 30 July 2026 and are signed on its behalf by:
Mr I I Rosenblatt
Director
Company registration number 15130238 (England and Wales)
ROSENBLATT LAW LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2026
- 4 -
1
Accounting policies
Company information

Rosenblatt Law Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3 New Street Square, London, EC4A 3AF.

1.1
Reporting period

The financial statements have been prepared for an accounting period of 18 months, ending on 31 March 2026. The comparative figures presented relate to the previous accounting period of 12 months, ending on 30 September 2024.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Turnover

Revenue comprises services provided to customers net of value added tax. Revenue is recognised when performance obligations are satisfied and the control of services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The company assesses the stage of completion by reference to time and materials incurred at standard billing rates.

Where the outcome of a service contract cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Brand creation
5 years straight line
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

ROSENBLATT LAW LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 5 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
3 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Work in progress and accrued income

Work in progress and accrued income comprise professional services performed up to the reporting date that have not yet been billed to clients.

Work performed under Conditional Fee Arrangements and Damages-Based Agreements, where the firm's entitlement to fees remains contingent upon the successful outcome of a matter, is included within work in progress at cost. No profit margin or accrued income is recognised in respect of such matters until recovery is considered probable and the amount recoverable can be measured with sufficient reliability.

Accrued income is recognised in respect of non-contingent engagements where the stage of completion of the service contract can be measured reliably, it is probable that economic benefits will flow to the firm, and the amount recoverable can be estimated reliably. Accrued income is measured at the estimated recoverable value of work performed at the reporting date.

1.7
Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities, including debtors, creditors and bank balances. Basic short term financial assets are measured at the transaction price, less any impairment and basic short term financial liabilities are measured at the transaction price.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

ROSENBLATT LAW LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 6 -
1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2026
2024
Number
Number
Total
46
1
ROSENBLATT LAW LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2026
- 7 -
4
Intangible fixed assets
Other
£
Cost
At 1 October 2024
-
0
Additions
542,765
At 31 March 2026
542,765
Amortisation and impairment
At 1 October 2024
-
0
Amortisation charged for the period
117,599
At 31 March 2026
117,599
Carrying amount
At 31 March 2026
425,166
At 30 September 2024
-
0
5
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2024
-
0
Additions
158,123
At 31 March 2026
158,123
Depreciation and impairment
At 1 October 2024
-
0
Depreciation charged in the period
59,203
At 31 March 2026
59,203
Carrying amount
At 31 March 2026
98,920
At 30 September 2024
-
0
ROSENBLATT LAW LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2026
- 8 -
6
Debtors
2026
2024
Amounts falling due within one year:
£
£
Trade debtors
3,231,209
-
0
Other debtors
6,307,126
1
9,538,335
1
7
Creditors: amounts falling due within one year
2026
2024
£
£
Bank loans and overdrafts
1,415,935
-
0
Trade creditors
1,678,536
-
0
Taxation and social security
2,099,189
-
0
Other creditors
854,576
-
0
6,048,236
-
0
8
Creditors: amounts falling due after more than one year
2026
2024
£
£
Other creditors
500,000
-
0
9
Loans and overdrafts
2026
2024
£
£
Bank loans
449,950
-
0
Bank overdrafts
965,985
-
0
Other loans
1,190,157
-
0
2,606,092
-
0
Payable within one year
2,106,092
-
0
Payable after one year
500,000
-
0

The company's bank has a debenture over the company's assets dated 8 May 2025 and a personal guarantee for £600,000 from I I Rosenblatt.

Other loans are unsecured.

ROSENBLATT LAW LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2026
- 9 -
10
Called up share capital
2026
2024
2026
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
10,000
1
10,000
1
2026
2024
2026
2024
Preference share capital
Number
Number
£
£
Issued and fully paid
Redeemable of £1 each
2,280,000
0
2,280,000
-
0
Preference shares classified as equity
2,280,000
-
Total equity share capital
2,290,000
1

On 15 October 2025, 9,999 £1 ordinary shares and 2,780,000 £1 preference shares were issued at par.

On 31 March 2026, 500,000 £1 preference shares were redeemed at par.

11
Directors' transactions

Dividends totalling £64,393 (2024 - £0) were paid in the period in respect of shares held by the company's directors.

At the period end, the company owed £500,000 (2024 - £0) to I I Rosenblatt in respect of preference shares redeemed on the 31 March 2026. This amount has been included in creditors due after one year.

Advances
% Rate
Opening balance
Amounts advanced
Interest charged
Closing balance
£
£
£
£
Mr I I Rosenblatt - Loan
3.75
-
5,164,683
72,628
5,237,311
-
5,164,683
72,628
5,237,311

The loan is expected to be repaid within nine months of the period end.

2026-03-31 2024-10-01 false false false 30 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr I I Rosenblatt Mr A S Field T MacLeod Mr A Taha Mr J P Watmough Mr A W Hussain T MacLeod 15130238 2024-10-01 2026-03-31 15130238 2023-09-11 2024-09-30 15130238 2026-03-31 15130238 2024-09-30 15130238 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 15130238 core:IntangibleAssetsOtherThanGoodwill 2024-09-30 15130238 core:OtherPropertyPlantEquipment 2026-03-31 15130238 core:OtherPropertyPlantEquipment 2024-09-30 15130238 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 15130238 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 15130238 core:WithinOneYear 2026-03-31 15130238 core:WithinOneYear 2024-09-30 15130238 core:AfterOneYear 2026-03-31 15130238 core:AfterOneYear 2024-09-30 15130238 core:CurrentFinancialInstruments 2026-03-31 15130238 core:CurrentFinancialInstruments 2024-09-30 15130238 core:ShareCapital 2024-09-30 15130238 core:CapitalRedemptionReserve 2026-03-31 15130238 core:CapitalRedemptionReserve 2024-09-30 15130238 core:RetainedEarningsAccumulatedLosses 2026-03-31 15130238 core:RetainedEarningsAccumulatedLosses 2024-09-30 15130238 core:ShareCapitalOrdinaryShareClass1 2026-03-31 15130238 core:ShareCapitalOrdinaryShareClass1 2024-09-30 15130238 core:ShareCapitalPreferenceShareClass1 2026-03-31 15130238 core:ShareCapitalPreferenceShareClass1 2024-09-30 15130238 bus:Director1 2024-10-01 2026-03-31 15130238 core:IntangibleAssetsOtherThanGoodwill 2024-10-01 2026-03-31 15130238 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-01 2026-03-31 15130238 core:ComputerEquipment 2024-10-01 2026-03-31 15130238 core:IntangibleAssetsOtherThanGoodwill 2024-09-30 15130238 core:OtherPropertyPlantEquipment 2024-09-30 15130238 core:OtherPropertyPlantEquipment 2024-10-01 2026-03-31 15130238 core:Non-currentFinancialInstruments 2026-03-31 15130238 core:Non-currentFinancialInstruments 2024-09-30 15130238 core:Non-currentFinancialInstruments core:AfterOneYear 2026-03-31 15130238 core:Non-currentFinancialInstruments core:AfterOneYear 2024-09-30 15130238 bus:OrdinaryShareClass1 2024-10-01 2026-03-31 15130238 bus:PreferenceShareClass1 2024-10-01 2026-03-31 15130238 bus:OrdinaryShareClass1 2026-03-31 15130238 bus:OrdinaryShareClass1 2024-09-30 15130238 bus:PreferenceShareClass1 2026-03-31 15130238 bus:PreferenceShareClass1 2024-09-30 15130238 bus:PrivateLimitedCompanyLtd 2024-10-01 2026-03-31 15130238 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2026-03-31 15130238 bus:FRS102 2024-10-01 2026-03-31 15130238 bus:AuditExemptWithAccountantsReport 2024-10-01 2026-03-31 15130238 bus:Director2 2024-10-01 2026-03-31 15130238 bus:Director3 2024-10-01 2026-03-31 15130238 bus:Director4 2024-10-01 2026-03-31 15130238 bus:Director5 2024-10-01 2026-03-31 15130238 bus:Director6 2024-10-01 2026-03-31 15130238 bus:Director7 2024-10-01 2026-03-31 15130238 bus:FullAccounts 2024-10-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP