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REGISTERED NUMBER: OC351982 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

MKB Solicitors LLP

| MKB Solicitors LLP (Registered number: OC351982) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

| Page |

| General Information | 1 |

| Balance Sheet | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 7

| MKB Solicitors LLP |

General Information

for the Year Ended 31 March 2026

| DESIGNATED MEMBERS: | Mrs L Kissane

| Mr S Dawson

| Mr B T McFeely

| REGISTERED OFFICE: | 1-11 Huddersfield Road

| Barnsley

| South Yorkshire

| S70 2LP

| REGISTERED NUMBER: | OC351982 (England and Wales)

| ACCOUNTANTS: | Harris & Co Limited

| Chartered Accountants

| Marland House

| 13 Huddersfield Road

| Barnsley

| South Yorkshire

| S70 2LW

| MKB Solicitors LLP (Registered number: OC351982) |

Balance Sheet

31 March 2026

| 31.3.26 |  | 31.3.25

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 5 | 219,322 |  | 219,322 |  |

Tangible assets | 6 | 1,365,733 |  | 880,286 |  |

Investments | 7 | 207,636 |  | 185,532 |  |

1,792,691 |  | 1,285,140 |  |

CURRENT ASSETS

Debtors | 8 | 1,269,239 |  | 994,968 |  |

Cash at bank and in hand | 771,627 |  | 192,816 |  |

2,040,866 |  | 1,187,784 |  |

CREDITORS

Amounts falling due within one year | 9 | (1,003,454 | ) | (866,639 | ) |

NET CURRENT ASSETS | 1,037,412 |  | 321,145 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,830,103 |  | 1,606,285 |  |

CREDITORS

Amounts falling due after more than one year | 10 | (1,421,421 | ) | (749,663 | ) |

NET ASSETS ATTRIBUTABLE TO MEMBERS | 1,408,682 |  | 856,622 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 12 | 1,405,682 |  | 853,622 |  |

MEMBERS' OTHER INTERESTS

Capital accounts | 3,000 |  | 3,000 |  |

1,408,682 |  | 856,622 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 12 | 1,405,682 |  | 853,622 |  |

Members' other interests | 3,000 |  | 3,000 |  |

1,408,682 |  | 856,622 |  |

| MKB Solicitors LLP (Registered number: OC351982) |

Balance Sheet - continued

31 March 2026

The Llp is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a) | ensuring that the Llp keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the Llp 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the Llp.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Profit and Loss has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 3 August 2026 and were signed by:

Mr S Dawson - Designated member

| MKB Solicitors LLP (Registered number: OC351982) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| MKB Solicitors LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

| The presentation and functional currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared on a going concern basis under the historical cost convention.

| Turnover

| Turnover represents amounts chargeable to clients for professional services provided during the year including expenses and disbursements on client assignments but excluding value added tax. In accordance with the principles of revenue recognition as stated in UITF 40 and application note G of FRS 5, Reporting the Substance of Transactions, income is recognised as the right to consideration obtained through the performance of contractual obligations.

| Goodwill

| Intangible fixed assets represent goodwill of the business as determined by a binding agreement between its members. No amortisation is provided on the basis that the members review the value of this asset each year for any impairment to ensure that it is stated at no more than its recoverable amount.

| These financial statements are not prepared in accordance with FRSSE 2015. Goodwill, including internally generated goodwill, has been included in the balance sheet at an amount which is in accordance with a binding agreement between the members and reflects the commercial reality of the business. The members consider this treatment is necessary for the financial statements to show a true and fair view.

| 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 the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Hire purchase and leasing commitments

| Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at their fair value. The capital element of the future payments is treated as a liability and the interest is charged to the profit and loss account on a straight line basis.

| Pension costs and other post-retirement benefits

| The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

| MKB Solicitors LLP (Registered number: OC351982) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

4. | EMPLOYEE INFORMATION

| The average number of employees during the year was 62 (2025 - 59 ) .

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 219,322 |  |

| NET BOOK VALUE

| At 31 March 2026 | 219,322 |  |

| At 31 March 2025 | 219,322 |  |

6. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Plant and |  | and |

| property |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ |

| COST OR VALUATION

| At 1 April 2025 | 874,500 |  | 74,677 |  | 26,258 |  | 975,435 |  |

| Additions | - |  | 15,704 |  | 3,370 |  | 19,074 |  |

| Revaluations | 472,000 |  | - |  | - |  | 472,000 |  |

| At 31 March 2026 | 1,346,500 |  | 90,381 |  | 29,628 |  | 1,466,509 |  |

| DEPRECIATION

| At 1 April 2025 | - |  | 71,409 |  | 23,740 |  | 95,149 |  |

| Charge for year | - |  | 4,743 |  | 884 |  | 5,627 |  |

| At 31 March 2026 | - |  | 76,152 |  | 24,624 |  | 100,776 |  |

| NET BOOK VALUE

| At 31 March 2026 | 1,346,500 |  | 14,229 |  | 5,004 |  | 1,365,733 |  |

| At 31 March 2025 | 874,500 |  | 3,268 |  | 2,518 |  | 880,286 |  |

| Cost or valuation at 31 March 2026 is represented by:

| Fixtures |

| Freehold |  | Plant and |  | and |

| property |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ |

| Valuation in 2026 | 472,000 |  | - |  | - |  | 472,000 |  |

| Cost | 874,500 |  | 90,381 |  | 29,628 |  | 994,509 |  |

1,346,500 |  | 90,381 |  | 29,628 |  | 1,466,509 |  |

| MKB Solicitors LLP (Registered number: OC351982) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

7. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST OR VALUATION

| At 1 April 2025 | 185,532 |  |

| Revaluations | 22,104 |  |

| At 31 March 2026 | 207,636 |  |

| NET BOOK VALUE

| At 31 March 2026 | 207,636 |  |

| At 31 March 2025 | 185,532 |  |

| Cost or valuation at 31 March 2026 is represented by:

| Shares in

| group

| undertakings

£ |

| Valuation in 2026 | 22,104 |  |

| Cost | 185,532 |  |

207,636 |  |

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade debtors | 384,641 |  | 242,122 |  |

| Other debtors | 141,829 |  | - |  |

| Amounts recoverable on contracts | 654,336 |  | 677,031 |  |

| Prepayments and accrued income | 88,433 |  | 75,815 |  |

1,269,239 |  | 994,968 |  |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Bank loans and overdrafts | 126,896 |  | 160,019 |  |

| Loans | 95,196 |  | - |  |

| Trade creditors | 68,575 |  | 67,689 |  |

| Social security and other taxes | 42,377 |  | 32,237 |  |

| VAT | 269,623 |  | 180,398 |  |

| Other creditors | 44,368 |  | 40,020 |  |

| Loan D A Wright | - |  | 4,258 |  |

| Loan G Staves | - |  | 11,055 |  |

| Loan A Glover | 72,000 |  | 72,000 |  |

| Accruals and deferred income | 284,419 |  | 298,963 |  |

1,003,454 |  | 866,639 |  |

| MKB Solicitors LLP (Registered number: OC351982) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

10. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Bank loans - 1-2 years | 38,492 |  | 35,642 |  |

| Bank loans - 2-5 years | 488,070 |  | 532,262 |  |

| Loans | 95,196 |  | - |  |

| Other loans - 2-5 years | 285,587 |  | - |  |

| Other loans more 5yrs instal | 404,581 |  | - |  |

| Loan A Glover | 109,495 |  | 181,759 |  |

1,421,421 |  | 749,663 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Other loans more 5yrs instal | 404,581 |  | - |  |

11. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.3.26 |  | 31.3.25

£ | £ |

| Bank overdrafts | 88,404 |  | 124,377 |  |

| Bank loans | 565,054 |  | 603,546 |  |

653,458 |  | 727,923 |  |

| The bank overdraft is secured over the company's property known as 9 and 11 Huddersfield Road, Barnsley. In addition the bank holds a personal guarantee from members as follows: Mrs L Kissane £40,000, Mr S Dawson £40,000 and Mr B McFeely £40,000..

12. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| 31.3.26 |  | 31.3.25

£ | £ |

| Amounts owed to members in respect of profits | 1,405,682 |  | 853,622 |  |

| Falling due within one year | 1,405,682 |  | 853,622 |  |

| The loans and other debts due to members' (other than members' capital classified as debt) rank equal in relation to other creditors.