REGISTERED NUMBER: 05990525 (England and Wales)

ASPECT LAW LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTORS:

A Pawar

K Phagura

REGISTERED OFFICE:

Newhall Works

58 George Street

Birmingham

West Midlands

B3 1QA

REGISTERED NUMBER:

05990525 (England and Wales)

ACCOUNTANTS:

Equus Miller Limited

Chartered Certified Accountants

Brook House

47 High Street

Henley in Arden

Warwickshire

B95 5AA

FIXED ASSETS

Tangible assets

4

5,140

3,469

CURRENT ASSETS

Debtors

5

2,755,158

2,050,859

Cash at bank and in hand

372,136

204,391

3,127,294

2,255,250

CREDITORS

Amounts falling due within one year

6

599,419

280,389

NET CURRENT ASSETS

2,527,875

1,974,861

TOTAL ASSETS LESS CURRENT LIABILITIES

2,533,015

1,978,330

CREDITORS

Amounts falling due after more than one year

7

-

(7,155

)

PROVISIONS FOR LIABILITIES

(1,285

)

(865

)

NET ASSETS

2,531,730

1,970,310

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

2,531,630

1,970,210

SHAREHOLDERS' FUNDS

2,531,730

1,970,310

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

A Pawar - Director

1.	STATUTORY INFORMATION

Aspect Law Limited 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.

Critical accounting judgements and key sources of estimation uncertainty

The significant accounting estimates applied in the preparation of these financial statements are set out below:

Depreciation rates are calculated using rates applied to write off each asset over it's estimated useful life.

These policies have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax, together with the value of unbilled work.

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

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 December 2024

8,265

22,798

31,063

Additions

2,345

2,065

4,410

At 30 November 2025

10,610

24,863

35,473

DEPRECIATION

At 1 December 2024

6,550

21,044

27,594

Charge for year

1,015

1,724

2,739

At 30 November 2025

7,565

22,768

30,333

NET BOOK VALUE

At 30 November 2025

3,045

2,095

5,140

At 30 November 2024

1,715

1,754

3,469

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Trade debtors

1,062,520

432,169

Other debtors

1,692,638

1,618,690

2,755,158

2,050,859

Included within other debtors are loans to unrelated entities amounting to £1,667,473. The purpose being to provide finance to facilitate the entities business activities of secured lending in return for a far greater interest rate than would otherwise be obtained from depositing the funds on the money market.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Bank loans and overdrafts

7,155

9,500

Taxation and social security

308,710

89,814

Other creditors

283,554

181,075

599,419

280,389

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/11/25

30/11/24

£

£

Bank loans

-

7,155

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30/11/25

30/11/24

value:

£

£

100

Ordinary

£1

100

100

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aspect Law Limited for the year ended 30 November 2025 which comprise the Statement of Income and Retained Earnings, 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 firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Aspect Law Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Aspect Law Limited and state those matters that we have agreed to state to the Board of Directors of Aspect Law Limited, as a body, in this report in accordance with the requirements of 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 the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Aspect Law Limited 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 Aspect Law Limited. You consider that Aspect Law 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 financial statements of Aspect Law 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 statutory financial statements.

Equus Miller Limited

Chartered Certified Accountants

Brook House

47 High Street

Henley in Arden

Warwickshire

B95 5AA

28 August 2026