Company No: 08953732 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Intangible assets	3	875		1,312
Tangible assets	4	17,653		19,652
		18,528		20,964
Current assets
Debtors	5	346,163		344,405
Cash at bank and in hand		73,499		88
		419,662		344,493
Creditors: amounts falling due within one year	6	( 242,656)		( 325,605)
Net current assets		177,006		18,888
Total assets less current liabilities		195,534		39,852
Creditors: amounts falling due after more than one year	7	( 73,164)		( 11,156)
Provision for liabilities	8	( 27,000)		0
Net assets		95,370		28,696
Capital and reserves
Called-up share capital		100		100
Profit and loss account		95,270		28,596
Total shareholder's funds		95,370		28,696

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Hurleys Solicitors Limited (registered number: 08953732) were approved and authorised for issue by the Director on 01 September 2026. They were signed on its behalf by:

Mr D Hurley Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Hurleys Solicitors Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 1107 Christchurch Road Boscombe East, Bournemouth, BH7 6BQ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover represents amounts chargeable to clients for professional services provided during the period excluding value added tax. Turnover is recognised when a right to consideration has been obtained through performance under each contract. Consideration accrues as contract activity progresses by reference to the value of work performed. Turnover is not recognised where a right to receive payment is contingent upon events outside of the control of the company. Unbilled turnover is included in amounts recoverable on contracts.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill	5 years straight line
Other intangible assets	4 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Land and buildings	5 years straight line
Plant and machinery etc.	15 - 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	14		14

3. Intangible assets

	Goodwill		Other intangible assets		Total
	£		£		£
Cost
At 01 April 2025	19,999		1,750		21,749
At 31 March 2026	19,999		1,750		21,749
Accumulated amortisation
At 01 April 2025	19,999		438		20,437
Charge for the financial year	0		437		437
At 31 March 2026	19,999		875		20,874
Net book value
At 31 March 2026	0		875		875
At 31 March 2025	0		1,312		1,312

4. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 April 2025	10,001		139,307		149,308
Additions	0		670		670
At 31 March 2026	10,001		139,977		149,978
Accumulated depreciation
At 01 April 2025	10,001		119,655		129,656
Charge for the financial year	0		2,669		2,669
At 31 March 2026	10,001		122,324		132,325
Net book value
At 31 March 2026	0		17,653		17,653
At 31 March 2025	0		19,652		19,652

5. Debtors

	2026		2025
	£		£
Trade debtors	90,400		93,960
Corporation tax	0		11,275
Other debtors	255,763		239,170
	346,163		344,405

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans and overdrafts (secured)	30,084		138,344
Trade creditors	12,754		17,628
Taxation and social security	91,802		60,801
Other creditors	108,016		108,832
	242,656		325,605

7. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Trade creditors	0		11,156
Bank loans (secured)	67,479		0
Other creditors	5,685		0
	73,164		11,156

8. Provision for liabilities

	2026		2025
	£		£
Other provisions	27,000		0

Other

The provision relates to dilapidation repairs to be undertaken on an office premises that was vacated during the year.

9. Financial commitments

Commitments

	2026		2025
	£		£
Total future minimum lease payments under non-cancellable operating leases	106,108		114,926

10. Related party transactions

Transactions with the entity's director

	2026		2025
	£		£
Amounts due from the director at the year end	73,603		79,202