REGISTERED NUMBER: 11998226 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

HTF Legal Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms H T Forster

REGISTERED OFFICE:

Equinox

2 Audby Lane

Wetherby

LS22 7RD

REGISTERED NUMBER:

11998226 (England and Wales)

ACCOUNTANTS:

Wild & Co Chartered Accountants

Windsor House

Cornwall Road

Harrogate

HG1 2PW

FIXED ASSETS

Tangible assets

4

13,751

2,157

CURRENT ASSETS

Debtors

5

180,505

143,735

Cash at bank

(14,423

)

16,335

166,082

160,070

CREDITORS

Amounts falling due within one year

6

88,281

71,948

NET CURRENT ASSETS

77,801

88,122

TOTAL ASSETS LESS CURRENT LIABILITIES

91,552

90,279

CREDITORS

Amounts falling due after more than one year

7

(5,498

)

(6,751

)

PROVISIONS FOR LIABILITIES

8

(2,613

)

-

NET ASSETS

83,441

83,528

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

83,341

83,428

SHAREHOLDERS' FUNDS

83,441

83,528

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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:

Ms H T Forster - Director

1.	STATUTORY INFORMATION

HTF Legal 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.

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

-

Straight line over 4 years

Computer equipment

-

Straight line over 3 years

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 6 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 June 2025

2,311

8,871

11,182

Additions

11,605

3,548

15,153

At 31 May 2026

13,916

12,419

26,335

DEPRECIATION

At 1 June 2025

2,143

6,882

9,025

Charge for year

1,773

1,786

3,559

At 31 May 2026

3,916

8,668

12,584

NET BOOK VALUE

At 31 May 2026

10,000

3,751

13,751

At 31 May 2025

168

1,989

2,157

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

70,739

55,271

Prepayments and accrued income

109,766

88,464

180,505

143,735

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Bank loans and overdrafts

1,404

1,556

Trade creditors

11,664

11,470

Tax

10,671

17,309

Social security and other taxes

5,972

2,714

VAT

18,475

16,245

Other creditors

17,433

1,443

Directors' loan accounts

17,460

15,128

Accruals and deferred income

5,202

6,083

88,281

71,948

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.26

31.5.25

£

£

Bank loans - more than 1 year

5,498

6,751

Loans of £6,902 ,(FY25 - £8,306,) are secured by terms of a Bounce Back Loan Scheme. The loans are partially guaranteed by HM Government.

8.	PROVISIONS FOR LIABILITIES

31.5.26

31.5.25

£

£

Deferred tax

2,613

-

Deferred

tax

£

Charge to Income Statement during year

2,613

Balance at 31 May 2026

2,613

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.26

31.5.25

value:

£

£

100

Ordinary shares

£1

100

100

10.	OFF-BALANCE SHEET ARRANGEMENTS

The company held client monies at the period end totalling £2,288,175 (2025 - £3,088,269) on behalf of third parties in specific client accounts. Neither the asset nor the corresponding liability are recognised on the balance sheet.

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2026 and 31 May 2025:

31.5.26

31.5.25

£

£

Ms H T Forster

Balance outstanding at start of year

(15,128

)

(17,587

)

Amounts advanced

(39,214

)

(51,109

)

Amounts repaid

36,882

53,568

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(17,460

)

(15,128

)

12.	RELATED PARTY DISCLOSURES

Director loan of £17,460 is money advanced to the Company by the Director as at 31 May 2026. The loan is unsecured and interest-free. The loan is repayable on demand.