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Temple & Co Solicitors Ltd

Director's Report and Unaudited Financial Statements

for the financial year ended 31 January 2026

Temple & Co Solicitors Ltd

DIRECTOR AND OTHER INFORMATION

Director | Ms Natasha Rosaline Temple
Company Registration Number | SC415576
Registered Office | 3 Queen Street
| Edinburgh
| EH2 1JE
| United Kingdom
Business Address | 16 Douglas Crescent
| Edinburgh
| EH12 5BA
| United Kingdom
Accountants | Steedman & Company Limited
| 3 Queen Street
| Edinburgh
| Midlothain
| EH2 1JE
| GB

Temple & Co Solicitors Ltd

DIRECTOR'S REPORT

for the financial year ended 31 January 2026

The director presents their report and the unaudited financial statements for the financial year ended 31 January 2026.

Principal Activity

solicitors

Director

The director who served during the financial year is as follows:

Ms Natasha Rosaline Temple

There were no changes in shareholdings between 31 January 2026 and the date of signing the financial statements.

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless they is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

▪ | select suitable accounting policies and apply them consistently;
▪ | make judgements and accounting estimates that are reasonable and prudent;
▪ | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Ms Natasha Rosaline Temple

Director

31 July 2026

Temple & Co Solicitors Ltd

ACCOUNTANTS REPORT

to the Director on the Compilation of the unaudited financial statements of Temple & Co Solicitors Ltd

for the financial year ended 31 January 2026

In accordance with our engagement letter dated 17 November 2015 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 January 2026 as set out on pages to which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity 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 Temple & Co Solicitors Ltd, 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.

As a firm regulated by the Association of Chartered Certified Accountants our work will be carried out in accordance with the Technical Factsheet 163 Audit Exempt Companies - ACCA Accounts Preparation Report and ISRS 4410 International Standard on Related Services -Compilation Engagements. ln carrying out this engagement we have complied with the ethical guidance laid down by the association relating to members undertaking the compilation of financial statements.

Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at <http://www.accaglobal.com/ie/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html>

You have acknowledged on the Balance Sheet for the year ended 31 January 2026 your duty to ensure that Temple & Co Solicitors Ltd 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 Temple & Co Solicitors Ltd. You consider that Temple & Co Solicitors Ltd 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 Temple & Co Solicitors Ltd. 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.

__________________________________

STEEDMAN & COMPANY LIMITED

3 Queen Street

Edinburgh

Midlothain

EH2 1JE

GB

31 July 2026

Temple & Co Solicitors Ltd

PROFIT AND LOSS ACCOUNT

for the financial year ended 31 January 2026

|  | 2026 |  | 2025
| Notes | £ |  | £

Turnover |  | 124,603 |  | 99,647
|  | ───────── |  | ─────────
Gross profit |  | 124,603 |  | 99,647
Administrative expenses |  | (66,193) |  | (50,359)
|  | ───────── |  | ─────────
Operating profit |  | 58,410 |  | 49,288
Interest receivable and similar income |  | 3,317 |  | 1,656
|  | ───────── |  | ─────────
Profit before taxation |  | 61,727 |  | 50,944
Tax on profit |  | (22,689) |  | (20,114)
|  | ───────── |  | ─────────
Profit for the financial year |  | 39,038 |  | 30,830
|  | ═════════ |  | ═════════

Temple & Co Solicitors Ltd

Company Registration Number: SC415576

BALANCE SHEET

as at 31 January 2026

|  |  | 2026 |  | 2025
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 1,066 |  | -
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 5 | 80,793 |  | 37,775
Cash at bank and in hand |  |  | 7,629 |  | 4,424
|  |  | ───────── |  | ─────────
|  |  | 88,422 |  | 42,199
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 6 | (89,428) |  | (31,381)
|  |  | ───────── |  | ─────────
Net Current (Liabilities)/Assets |  |  | (1,006) |  | 10,818
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 60 |  | 10,818
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 60 |  | 60
Retained earnings |  |  | - |  | 10,758
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 60 |  | 10,818
|  |  | ═════════ |  | ═════════
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).

For the financial year ended 31 January 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 31 July 2026

________________________________ |  |  |  |  |
Ms Natasha Rosaline Temple |  |  |  |  |
Director |  |  |  |  |

Temple & Co Solicitors Ltd

STATEMENT OF CHANGES IN EQUITY

as at 31 January 2026

| Called up | Retained | Total
| share | earnings |
| capital |  |
| £ | £ | £
At 1 February 2024 | - | 28,609 | 28,609
| ───────── | ───────── | ─────────
Profit for the financial year | - | 30,830 | 30,830
| ───────── | ───────── | ─────────
Payment of dividends | - | (48,681) | (48,681)
| ───────── | ───────── | ─────────
At 31 January 2025 | 60 | 10,758 | 10,818
| ───────── | ───────── | ─────────
Profit for the financial year | - | 39,038 | 39,038
| ───────── | ───────── | ─────────
Payment of dividends | - | (49,796) | (49,796)
| ───────── | ───────── | ─────────
At 31 January 2026 | 60 | - | 60
| ═════════ | ═════════ | ═════════

Temple & Co Solicitors Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 January 2026

1. | General Information
| Temple & Co Solicitors Ltd is a company limited by shares incorporated and registered in the Scotland. The registered number of the company is SC415576. The registered office of the company is 3 Queen Street, Edinburgh, EH2 1JE, United Kingdom. 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 financial year ended 31 January 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.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Fixtures, fittings and equipment | - | 20% Straight line
| 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.
| Trade and other debtors
| 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 creditors
| 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.
| 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 Balance Sheet date.
| Ordinary share capital
| 60 ordinary shares fully paid at £1 per share.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 1, (2025 - 1).
|  | 2026 | 2025
|  | Number | Number
| Director | 1 | 1
|  | ═════════ | ═════════

4. | Tangible assets
|  | Fixtures, | Total
|  | fittings and |
|  | equipment |
|  | £ | £
| Cost
| At 1 February 2025 | - | -
| Additions | 1,333 | 1,333
|  | ───────── | ─────────
| At 31 January 2026 | 1,333 | 1,333
|  | ───────── | ─────────
| Depreciation
| At 1 February 2025 | - | -
| On disposals | 267 | 267
|  | ───────── | ─────────
| At 31 January 2026 | 267 | 267
|  | ───────── | ─────────
| Net book value
| At 31 January 2026 | 1,066 | 1,066
|  | ═════════ | ═════════

5. | Debtors | 2026 | 2025
|  | £ | £
| Trade debtors | 286 | 3,897
| Other debtors | 80,507 | 33,309
| Taxation and social security costs (Note 7) | - | 569
|  | ───────── | ─────────
|  | 80,793 | 37,775
|  | ═════════ | ═════════

6. | Creditors | 2026 | 2025
| Amounts falling due within one year | £ | £
| Taxation and social security costs (Note 7) | 18,136 | 9,712
| Director's current account | 69,992 | 20,469
| Accruals | 1,300 | 1,200
|  | ───────── | ─────────
|  | 89,428 | 31,381
|  | ═════════ | ═════════

7. | Taxation and social security | 2026 | 2025
|  | £ | £
| Debtors:
| PAYE / NI | - | 569
|  | ═════════ | ═════════
| Creditors:
| VAT | 4,805 | -
| Corporation tax | 12,287 | 9,712
| PAYE / NI | 1,044 | -
|  | ───────── | ─────────
|  | 18,136 | 9,712
|  | ═════════ | ═════════

8. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 January 2026.

9. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.