Registration number: 03955629

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Filemot Technology Law Limited

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Financial Statements	3 to 7

Filemot Technology Law Limited

Company Information

Director

B Cookson

Company secretary

Goodwille Limited

Registered office

Popes Head Court Offices Peter Lane York Yorkshire YO1 8SU

Accountants

Shaw Gibbs Limited Salatin House 19 Cedar Road Sutton Surrey SM2 5DA

Filemot Technology Law Limited

(Registration number: 03955629)
Statement of Financial Position as at 31 March 2026

	Note	2026 £	2025 £
Non-current assets
Property, plant and equipment	4	8,574	-
Current assets
Receivables	5	64,983	83,453
Cash at bank and in hand	6	1,514,075	1,447,156
		1,579,058	1,530,609
Payables: Amounts falling due within one year	7	(35,500)	(23,647)
Net current assets		1,543,558	1,506,962
Net assets		1,552,132	1,506,962
Equity
Called up share capital	8	80	80
Retained earnings	8	1,552,052	1,506,882
Total Equity		1,552,132	1,506,962

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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

The director of the company has elected not to include a copy of the Statement of comprehensive income within the financial statements.

The financial statements of Filemot Technology Law Limited were approved and authorised for issue by the director on 10 August 2026.

.........................................

B Cookson
Director

Filemot Technology Law Limited

Notes to the Financial Statements
for the Year Ended 31 March 2026

1	General information

Filemot Technology Law Limited (the 'company') is a private company limited by share capital, incorporated in England & Wales under the Companies Act. The address of the registered office is given on page 1. The nature of the company’s operations and its principal activities are set out in the directors' report on page 2.

2	Accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus she continues to adopt the going concern basis in preparing the annual financial statements.

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' issued by the Financial Reporting Council and in accordance with the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The functional currency of the company is considered to be pounds sterling (£) because that is the currency of the primary economic environment in which the company operates. The financial statements are presented in pound sterling (£).

Exemption from preparing a cash flow statement

The company qualifies as a small entity and in consequence has taken advantage of paragraph 7.1B of FRS 102 not to present a statement of cash flows

Critical judgements and key sources of estimation uncertainties

There were no key sources of estimation uncertainties or critical judgements made by the director in the process of applying the company’s accounting policies with significant effect on the amounts recognised in the financial statements.

Filemot Technology Law Limited

Notes to the Financial Statements
for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Revenue recognition

Revenue represents the value of consideration receivable for the provision of services to customers, net of value added tax. Revenue from the provision of services is recognised when the services have been provided.

Revenue is recognised when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the company. Interest income pertains to interest on bank balances. The interest income is recognised in the period to which the interest pertains.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into Sterling at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rates prevailing on the initial transaction dates. Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Taxation

The tax expense for the period comprises current tax. Tax is recognised in the income statement, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Current tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the year end.

Property, plant and equipment

Property, plant and equipment are recorded at historical cost less accumulated depreciation and any provision for impairment. Cost comprises the purchase price together with all expenses directly incurred in bringing the asset to its location and condition ready for use.

Depreciation is provided on all property, plant and equipment, at rates calculated to write off the cost, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Asset class	Depreciation method and rate
Office Equipment	33.33% straight line basis
Computer Equipment	33.33% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Filemot Technology Law Limited

Notes to the Financial Statements
for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Receivables

Trade and other receivables that are receivable within one year and do not constitute a financing transaction are recorded at the undiscounted amount expected to be received, net of impairment. Those that are receivable after more than one year or that constitute a financing transaction are recorded initially at fair value less transaction costs and subsequently at amortised cost, net of impairment.

Payables

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade and other payables are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade and other payables that are payable within one year and do not constitute a financing transaction are recorded at the undiscounted amount expected to be paid. Those that are payable after more than one year or that constitute a financing transaction are recorded initially at transaction price and subsequently at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholder is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

The company operates a defined contribution pension scheme. The assets of the schemes are held separately from those of the company. Contributions are recognised in the income statement in the period in which they become payable.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Filemot Technology Law Limited

Notes to the Financial Statements
for the Year Ended 31 March 2026 (continued)

3	Staff costs

The average number of persons employed by the company (including the director) during the year, analysed by category was as follows:

	2026 No.	2025 No.
Professional services	2	2

4	Property, plant and equipment

	Computer equipment  £	Office Equipment £	Total £
Cost
At 1 April 2025	8,447	2,539	10,986
Additions	8,574	-	8,574
Disposals	(4,773)	-	(4,773)
At 31 March 2026	12,248	2,539	14,787
Depreciation
At 1 April 2025	8,447	2,539	10,986
Eliminated on disposal	(4,773)	-	(4,773)
At 31 March 2026	3,674	2,539	6,213
Carrying amount
At 31 March 2026	8,574	-	8,574

5	Receivables

	2026 £	2025 £
Trade receivables	29,318	54,216
Prepayments	2,815	2,475
Accrued income	32,850	26,762
	64,983	83,453

Filemot Technology Law Limited

Notes to the Financial Statements
for the Year Ended 31 March 2026 (continued)

6	Cash and cash equivalents

	2026 £	2025 £
Cash at bank	1,514,075	1,447,156

7

Payables

	Note	2026 £	2025 £
Due within one year
Trade payables		14,382	772
Corporation tax liability		8,584	7,780
Social security and other taxes		5,364	8,495
Other payables		3,704	3,300
Accrued expenses		3,466	3,300
		35,500	23,647

8	Share capital and reserves

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	80	80	80	80

The company has one class of share capital which carry no right to fixed income.

9

Control

The company is controlled by the director who owns 100% of the called up share capital.

10	Events after the financial period

There have been no significant events between the year end and the date of approval of these accounts which would require a change to or disclosure in the financial statements.