BrightAccountsProduction v1.0.0 v1.0.0 2025-04-01 The company was not dormant during the period The company was trading for the entire period The principal activity of the company is carrying out law searches. 27 July 2026 11 11 NI040553 2026-03-31 NI040553 2025-03-31 NI040553 2024-03-31 NI040553 2025-04-01 2026-03-31 NI040553 2024-04-01 2025-03-31 NI040553 uk-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 NI040553 uk-curr:PoundSterling 2025-04-01 2026-03-31 NI040553 uk-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 NI040553 uk-bus:FullAccounts 2025-04-01 2026-03-31 NI040553 uk-bus:CompanySecretaryDirector1 2025-04-01 2026-03-31 NI040553 uk-bus:Director2 2025-04-01 2026-03-31 NI040553 uk-bus:CompanySecretary1 2025-04-01 2026-03-31 NI040553 uk-bus:RegisteredOffice 2025-04-01 2026-03-31 NI040553 uk-bus:Agent1 2025-04-01 2026-03-31 NI040553 uk-bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 NI040553 uk-core:ShareCapital 2026-03-31 NI040553 uk-core:ShareCapital 2025-03-31 NI040553 uk-core:OtherReservesSubtotal 2026-03-31 NI040553 uk-core:OtherReservesSubtotal 2025-03-31 NI040553 uk-core:RetainedEarningsAccumulatedLosses 2026-03-31 NI040553 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 NI040553 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2026-03-31 NI040553 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-03-31 NI040553 uk-bus:FRS102 2025-04-01 2026-03-31 NI040553 uk-core:PlantMachinery 2025-04-01 2026-03-31 NI040553 uk-core:FurnitureFittingsToolsEquipment 2025-04-01 2026-03-31 NI040553 uk-core:CostValuation 2025-03-31 NI040553 uk-core:AdditionsToInvestments 2025-03-31 NI040553 uk-core:AdditionsToInvestments 2026-03-31 NI040553 uk-core:CostValuation 2026-03-31 NI040553 uk-core:CurrentFinancialInstruments 2026-03-31 NI040553 uk-core:CurrentFinancialInstruments 2025-03-31 NI040553 uk-core:WithinOneYear 2026-03-31 NI040553 uk-core:WithinOneYear 2025-03-31 NI040553 2025-04-01 2026-03-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI040553

L.T. Byrne Law Searchers Limited

Unaudited Financial Statements

for the financial year ended 31 March 2026

L.T. Byrne Law Searchers Limited

DIRECTOR AND OTHER INFORMATION

Directors | Liam Byrne
| Kerry Byrne (Resigned 11 February 2026)
Company Secretary | Liam Byrne
Company Registration Number | NI040553
Registered Office and Business Address | 4 Whitewell Road
| Newtonwabbey
| Belfast
| Antrim
| BT367ES
Accountants | Quarter
| Chartered Accountants
| St. Anne's House
| 15 Church Street
| Cathedral Quarter
| Belfast
| BT1 1PG
Bankers | First Trust Bank
| 35 University Road
| Belfast
| BT7 1ND

L.T. Byrne Law Searchers Limited

CHARTERED ACCOUNTANTS REPORT

to the Director on the Compilation of the unaudited financial statements of L.T. Byrne Law Searchers Limited

for the financial year ended 31 March 2026

In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial year ended 31 March 2026 as set out on pages to which comprise the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the director of L.T. Byrne Law Searchers Limited, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Director that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its director for our work or for this report.

We have carried out this engagement in accordance with guidance issued by Chartered Accountants Ireland and have complied with the relevant ethical guidance laid down by Chartered Accountants Ireland relating to members undertaking the compilation of financial statements.

You have acknowledged on the Statement of Financial Position for the year ended 31 March 2026 your duty to ensure that L.T. Byrne Law Searchers Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of L.T. Byrne Law Searchers Limited. You consider that L.T. Byrne Law Searchers Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of L.T. Byrne Law Searchers Limited. For this reason, we have not verified the adequacy, accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

__________________________________

QUARTER

Chartered Accountants

St. Anne's House

15 Church Street

Cathedral Quarter

Belfast

BT1 1PG

27 July 2026

L.T. Byrne Law Searchers Limited

Company Registration Number: NI040553

STATEMENT OF FINANCIAL POSITION

as at 31 March 2026

|  |  | 2026 |  | 2025
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 4 | 6,866 |  | 9,154
Financial assets |  | 5 | 2,964,119 |  | 2,972,629
|  |  | ───────── |  | ─────────
Non-Current Assets |  |  | 2,970,985 |  | 2,981,783
|  |  | ───────── |  | ─────────
Current Assets

Receivables |  | 6 | 1,010,927 |  | 1,074,683
Cash and cash equivalents |  |  | 910,632 |  | 1,864,170
|  |  | ───────── |  | ─────────
|  |  | 1,921,559 |  | 2,938,853
|  |  | ───────── |  | ─────────
Payables: amounts falling due within one year |  | 7 | (187,999) |  | (261,305)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 1,733,560 |  | 2,677,548
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 4,704,545 |  | 5,659,331
|  |  | ═════════ |  | ═════════
Equity

Called up share capital |  |  | 1 |  | 2
Other reserves |  | 9 | 1 |  | -
Retained earnings |  | 9 | 4,704,543 |  | 5,659,329
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 4,704,545 |  | 5,659,331
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Director's Report.

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

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 27 July 2026

________________________________ |  |  |  |  |
Liam Byrne |  |  |  |  |
Director |  |  |  |  |

L.T. Byrne Law Searchers Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2026

1. | General Information
| L.T. Byrne Law Searchers Limited is a company limited by shares incorporated in Northern Ireland.. 4 Whitewell Road, Newtonwabbey, Belfast, Antrim, BT367ES is the registered office, which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the year ended 31 March 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Revenue
| Turnover represents the total invoice value, excluding value added tax, of sales made during the year.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 25% Reducing Balance
|  | Fixtures, fittings and equipment | - | 25% Reducing Balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Financial assets
| Investments are stated at cost, less any provision for impairment. Any profit or losses received from investments are included in the Profit and Loss Account.
| Trade and other receivables
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other payables
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
| Taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 11, (2025 - 11).
|  | 2026 | 2025
|  | Number | Number
| Average number of employees | 11 | 11
|  | ═════════ | ═════════

4. | Property, plant and equipment
|  | Plant and | Fixtures, | Total
|  | machinery | fittings and |
|  |  | equipment |
|  | £ | £ | £
| Cost or Valuation
| At 1 April 2025 | 3,498 | 36,013 | 39,511
|  | ───────── | ───────── | ─────────
| At 31 March 2026 | 3,498 | 36,013 | 39,511
|  | ───────── | ───────── | ─────────
| Depreciation
| At 1 April 2025 | 3,498 | 26,859 | 30,357
| Charge for the financial year | - | 2,288 | 2,288
|  | ───────── | ───────── | ─────────
| At 31 March 2026 | 3,498 | 29,147 | 32,645
|  | ───────── | ───────── | ─────────
| Carrying amount
| At 31 March 2026 | - | 6,866 | 6,866
|  | ═════════ | ═════════ | ═════════
| At 31 March 2025 | - | 9,154 | 9,154
|  | ═════════ | ═════════ | ═════════

5. | Financial fixed assets
|  | Other | Total
|  | investments |
| Investments | £ | £
| Cost or Valuation
| At 1 April 2025 | 2,972,629 | 2,972,629
| Additions | (8,510) | (8,510)
|  | ───────── | ─────────
| At 31 March 2026 | 2,964,119 | 2,964,119
|  | ───────── | ─────────
| Carrying amount
| At 31 March 2026 | 2,964,119 | 2,964,119
|  | ═════════ | ═════════
| At 31 March 2025 | 2,972,629 | 2,972,629
|  | ═════════ | ═════════

6. | Receivables | 2026 | 2025
|  | £ | £
| Trade receivables | 85,305 | 149,061
| Director's current account (Note 10) | 702,010 | 702,010
| Taxation (Note 8) | 223,612 | 223,612
|  | ───────── | ─────────
|  | 1,010,927 | 1,074,683
|  | ═════════ | ═════════

7. | Payables | 2026 | 2025
| Amounts falling due within one year | £ | £
| Taxation (Note 8) | 166,361 | 258,305
| Other creditors | 18,000 | -
| Accruals:
| Pension accrual | 638 | -
| Other accruals | 3,000 | 3,000
|  | ───────── | ─────────
|  | 187,999 | 261,305
|  | ═════════ | ═════════

8. | Taxation | 2026 | 2025
|  | £ | £
| Receivables:
| Corporation tax | 223,612 | 223,612
|  | ═════════ | ═════════
| Payables:
| VAT | 20,375 | 17,688
| Corporation tax | 136,508 | 234,388
| PAYE / NI | 9,478 | 6,229
|  | ───────── | ─────────
|  | 166,361 | 258,305
|  | ═════════ | ═════════

9. | Income Statement
|  | Income | Capital | Total
|  | statement | redemption |
|  |  | reserve |
|  | £ | £ | £
| At 1 April 2025 | 5,659,329 | - | 5,659,329
| Profit for the financial year | 400,381 | - | 400,381
| Payment of dividends | (139,112) | - | (139,112)
| Other movements | (1,216,055) | 1 | (1,216,054)
|  | ───────── | ───────── | ─────────
| At 31 March 2026 | 4,704,543 | 1 | 4,704,544
|  | ═════════ | ═════════ | ═════════

10. | Director's advances, credits and guarantees
| As at 31 March 2025, £702,010 was owed by the directors of L.T. Byrne Law Searchers Limited. During the financial year, net transactions between the company and the directors, including interest charged of £24,592, resulted in no movement in the balance outstanding. As at 31 March 2026, £702,010 was owed by the directors of L.T. Byrne Law Searchers Limited. Interest is charged on the loan at a rate of 3.75% per annum and the loan is repayable on demand. Directors' remuneration of £86,584 was paid during the year.