Contents of the Financial Statements

for the Period Ended 31 October 2025

Balance sheet

As at 31 October 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 October 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 October 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is stated net of Value Added Tax and represents the fair value of legal services provided during the year on client assignments. Fair value reflects the amount expected to be recoverable from clients and is based on amounts invoiced and work in progress but not yet invoiced.

  Tangible fixed assets depreciation policy

  All fixed assets are recorded at cost, net of depreciation and any provision for impairment. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows: Leasehold Property Improvements, 15 percent straight line Fixtures and Fitting, 15 percent straight line Residual values are calculated on prices prevailing at the date of acquisition.

  Other accounting policies

  Going concern. The Directors consider the use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the Company to continue as a going concern. Since Year End 2014, the Company has amortised £750,000 relating to goodwill through the profit and loss account. The amortisation has not affected the liquidity of the Company and the ability of the Company to continue as a going concern.

Notes to the Financial Statements

for the Period Ended 31 October 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	10	11