REGISTERED NUMBER: 04532780 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

HORSMAN SOLICITORS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Horsman

SECRETARY:

Mrs H Horsman

REGISTERED OFFICE:

163 Malling Street

Lewes

East Sussex

BN7 2RB

REGISTERED NUMBER:

04532780 (England and Wales)

ACCOUNTANTS:

Watson Associates (Professional Services) Limited

30 - 34 North Street

Hailsham

East Sussex

BN27 1DW

BANKERS:

HSBC

63 High Street

Lewes

East Sussex

BN7 1XQ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

906

1,624

906

1,624

CURRENT ASSETS

Debtors

6

354,936

328,731

Cash at bank and in hand

209,038

198,448

563,974

527,179

CREDITORS

Amounts falling due within one year

7

(74,619

)

(82,936

)

NET CURRENT ASSETS

489,355

444,243

TOTAL ASSETS LESS CURRENT LIABILITIES

490,261

445,867

CREDITORS

Amounts falling due after more than one year

8

(5,316

)

(15,540

)

NET ASSETS

484,945

430,327

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

484,944

430,326

SHAREHOLDERS' FUNDS

484,945

430,327

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 4 August 2026 and were signed by:

A Horsman - Director

1.	STATUTORY INFORMATION

Horsman Solicitors Ltd 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.

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.

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.

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

260,000

AMORTISATION

At 1 December 2024

and 30 November 2025

260,000

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

and 30 November 2025

100,340

DEPRECIATION

At 1 December 2024

98,716

Charge for year

718

At 30 November 2025

99,434

NET BOOK VALUE

At 30 November 2025

906

At 30 November 2024

1,624

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

31,647

33,134

Other debtors

323,289

295,597

354,936

328,731

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,533

3,828

Taxation and social security

67,851

74,060

Other creditors

3,235

5,048

74,619

82,936

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

5,316

15,540

9.	RELATED PARTY DISCLOSURES

At the year end a balance of £266,344 (2024 - £260,944) was due to Horsman Solicitors Limited from N & G Property Investments Limited, a company in which A Horsman is a director and shareholder.