J M WILSON SOLICITORS LIMITED

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Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

Report to the directors on the preparation of the unaudited statutory accounts of J M WILSON SOLICITORS LIMITED for the year ended 30 November 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of J M WILSON SOLICITORS LIMITED which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the directors of J M WILSON SOLICITORS LIMITED , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of J M WILSON SOLICITORS LIMITED and state those matters that we have agreed to state to the directors of J M WILSON SOLICITORS LIMITED , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J M WILSON SOLICITORS LIMITED and its directors as a body for our work or for this report.

It is your duty to ensure that J M WILSON SOLICITORS LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of J M WILSON SOLICITORS LIMITED . You consider that J M WILSON SOLICITORS LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of J M WILSON SOLICITORS LIMITED . For this reason, we have not verified the 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 financial statements.

25/08/2026

A K B Group Limited

Chartered Certified Accountants

91 Soho Hill

Birmingham

B19 1AY

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J M WILSON SOLICITORS LIMITED

Balance Sheet

As At 30 November 2025

Balance Sheet

Registered number: 09816289

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		13,361		12,326

			13,361		12,326
CURRENT ASSETS
Debtors	5	162,583		145,381
Cash at bank and in hand		313,608		246,292

		476,191		391,673
Creditors: Amounts Falling Due Within One Year	6	(452,954 )		(350,923 )

NET CURRENT ASSETS (LIABILITIES)			23,237		40,750

TOTAL ASSETS LESS CURRENT LIABILITIES			36,598		53,076

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		(3,340 )		-

NET ASSETS			33,258		53,076

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			33,158		52,976

SHAREHOLDERS' FUNDS			33,258		53,076

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J M WILSON SOLICITORS LIMITED

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Sanjeev Sharma

Director

24/08/2026

The notes on pages 4 to 5 form part of these financial statements.

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J M WILSON SOLICITORS LIMITED

Notes to the Financial Statements

For The Year Ended 30 November 2025

Notes to the Financial Statements

1. General Information

J M WILSON SOLICITORS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 09816289 . The registered office is 35 Bull Street, Birmingham, B4 6AF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

15% on reducing balance

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 8)

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J M WILSON SOLICITORS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 December 2024	35,858
Additions	3,026

As at 30 November 2025	38,884

Depreciation
As at 1 December 2024	23,532
Provided during the period	1,991

As at 30 November 2025	25,523

Net Book Value
As at 30 November 2025	13,361

As at 1 December 2024	12,326

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	151,799	123,017
Other debtors	10,784	22,364

	162,583	145,381

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	121,728	54,718
Bank loans and overdrafts	8,046	12,813
Other creditors	304,076	225,465
Taxation and social security	19,104	57,927

	452,954	350,923

7. Deferred Taxation

The provision for deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

	2025	2024
	£	£
Other timing differences	3,340	-

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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