Registration number: 09682878

A & M Solicitors Limited

Contents

Company Information	1
Statement of Financial Position	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

A & M Solicitors Limited

Company Information

Directors

Mr IG Anderson Mr BS Minhas

Registered office

58 Lancaster Road Preston Lancashire PR1 1DD

Accountants

McDade Roberts Accountants Ltd Chartered Accountants316 Blackpool Road Preston Lancashire PR2 3AE

A & M Solicitors Limited

(Registration number: 09682878)
Statement of Financial Position as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	14,875	17,516
Current assets
Debtors	6	239,553	38,289
Cash at bank and in hand		839,145	853,463
		1,078,698	891,752
Creditors: Amounts falling due within one year	7	(214,548)	(184,851)
Net current assets		864,150	706,901
Total assets less current liabilities		879,025	724,417
Provisions for liabilities		(743)	(412)
Net assets		878,282	724,005
Capital and reserves
Called up share capital		102	102
Retained earnings		878,180	723,903
Shareholders' funds		878,282	724,005

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 8 July 2026 and signed on its behalf by:
 

A & M Solicitors Limited

(Registration number: 09682878)
Statement of Financial Position as at 31 March 2026 (continued)

......................................... Mr IG Anderson Director

......................................... Mr BS Minhas Director

A & M Solicitors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
58 Lancaster Road
Preston
Lancashire
PR1 1DD

These financial statements were authorised for issue by the Board on 8 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

A & M Solicitors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Improvements to Property	10% Straight Line Method
Fixtures & FIttings	20% Straight Line Method
Computer Equipment	6 Years Straight Line Method

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

A & M Solicitors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Defined benefit pension obligation

Typically defined benefit plans define an amount of pension benefit that an employee will receive on retirement, usually dependent on one or more factors such as age, years of service and compensation.

The liability recognised in the statement of financial position in respect of defined benefit pension plans is the present value of the defined benefit obligation at the reporting date minus the fair value of plan assets. The defined benefit obligation is measured using the projected unit credit method. The present value of the defined benefit obligation is determined by discounting the estimated future payments by reference to market yields at the reporting date on high-quality corporate bonds that are denominated in the currency in which the benefits will be paid, and that have terms to maturity approximating to the terms of the related pension liability.

Actuarial gains and losses are charged or credited to other comprehensive income in the period in which they arise.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2025 - 5).

A & M Solicitors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2025	104,829	104,829
At 31 March 2026	104,829	104,829
Amortisation
At 1 April 2025	104,829	104,829
At 31 March 2026	104,829	104,829
Carrying amount
At 31 March 2026	-	-

5	Tangible assets

	Improvements to property £	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 April 2025	39,675	16,635	35,122	91,432
Additions	-	542	1,620	2,162
At 31 March 2026	39,675	17,177	36,742	93,594
Depreciation
At 1 April 2025	23,805	16,635	33,476	73,916
Charge for the year	3,968	108	727	4,803
At 31 March 2026	27,773	16,743	34,203	78,719
Carrying amount
At 31 March 2026	11,902	434	2,539	14,875
At 31 March 2025	15,870	-	1,646	17,516

A & M Solicitors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

6

Debtors

Current	2026 £	2025 £
Trade debtors	47,001	20,930
Prepayments	5,701	16,341
Other debtors	186,851	1,018
	239,553	38,289

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	4,880	5,958
Taxation and social security	162,018	173,174
Accruals and deferred income	47,650	1,450
Other creditors	-	4,269
	214,548	184,851

8	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2026 £	2025 £
Not later than one year	15,772	562
Later than one year and not later than five years	15,000	140
	30,772	702

9	Related party transactions