REGISTERED NUMBER: 06048956 (England and Wales)

CURTIS LEGAL LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Mr S Jenkins

Mrs R M Jenkins

REGISTERED OFFICE:

The Alder Suite

Mamhilad House

Torfaen

Gwent

NP4 0HZ

REGISTERED NUMBER:

06048956 (England and Wales)

ACCOUNTANTS:

Carston ETL

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

91,467

104,581

Investments

6

-

20,133

91,467

124,714

CURRENT ASSETS

Debtors

7

339,299

312,451

Cash at bank

311,785

363,764

651,084

676,215

CREDITORS

Amounts falling due within one year

8

157,719

168,485

NET CURRENT ASSETS

493,365

507,730

TOTAL ASSETS LESS CURRENT LIABILITIES

584,832

632,444

CREDITORS

Amounts falling due after more than one year

9

-

51,081

NET ASSETS

584,832

581,363

CAPITAL AND RESERVES

Called up share capital

10

1,000

1,000

Retained earnings

583,832

580,363

SHAREHOLDERS' FUNDS

584,832

581,363

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 August 2026 and were signed on its behalf by:

Mr S Jenkins - Director

1.	STATUTORY INFORMATION

Curtis Legal 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

15% straight line on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33.33% straight line on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

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 statement of financial position date.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 11 (2025 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

750,000

AMORTISATION

At 1 April 2025

and 31 March 2026

750,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

32,256

12,252

86,465

50,640

181,613

Additions

-

-

-

2,522

2,522

At 31 March 2026

32,256

12,252

86,465

53,162

184,135

DEPRECIATION

At 1 April 2025

-

12,252

16,212

48,568

77,032

Charge for year

-

-

13,560

2,076

15,636

At 31 March 2026

-

12,252

29,772

50,644

92,668

NET BOOK VALUE

At 31 March 2026

32,256

-

56,693

2,518

91,467

At 31 March 2025

32,256

-

70,253

2,072

104,581

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2025

and 31 March 2026

86,465

DEPRECIATION

At 1 April 2025

16,212

Charge for year

13,560

At 31 March 2026

29,772

NET BOOK VALUE

At 31 March 2026

56,693

At 31 March 2025

70,253

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

597,764

PROVISIONS

At 1 April 2025

577,631

Impairments

20,133

At 31 March 2026

597,764

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

20,133

The fixed asset investment is in relation to Finance Detective Ltd. The reserves balance of the investment at the year end is £771 (2025 £50,807)

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

245,741

226,064

Other debtors

93,558

86,387

339,299

312,451

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

51,082

7,579

Trade creditors

825

498

Taxation and social security

89,804

104,701

Other creditors

16,008

55,707

157,719

168,485

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

51,081

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,000

Ordinary

£1

1,000

1,000