REGISTERED NUMBER: 12118004 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

JORDANS SOLICITORS (YORKSHIRE) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Susan Lewis

Christine Sands

Sukhbeer Shergill

Gemma Louise Hicks

Catherine Jane Matthews

REGISTERED OFFICE:

Unity Hall

Smyth Street

Wakefield

West Yorkshire

WF1 1ED

REGISTERED NUMBER:

12118004 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

First Floor, Unit 12

Pennine Business Park

Longbow Close, Bradley

Huddersfield

West Yorkshire

HD2 1GQ

FIXED ASSETS

Tangible assets

4

20,316

27,088

CURRENT ASSETS

Stocks

2,696,229

2,225,854

Debtors

5

1,092,281

986,591

Cash in hand

979

917

3,789,489

3,213,362

CREDITORS

Amounts falling due within one year

6

1,815,635

1,521,571

NET CURRENT ASSETS

1,973,854

1,691,791

TOTAL ASSETS LESS CURRENT LIABILITIES

1,994,170

1,718,879

CREDITORS

Amounts falling due after more than one year

7

(124,644

)

(174,793

)

PROVISIONS FOR LIABILITIES

(2,571

)

(3,713

)

NET ASSETS

1,866,955

1,540,373

CAPITAL AND RESERVES

Called up share capital

1,500

1,500

Profit and loss account

1,865,455

1,538,873

1,866,955

1,540,373

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by:

Christine Sands - Director

Sukhbeer Shergill - Director

1.	STATUTORY INFORMATION

Jordans Solicitors (Yorkshire) 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

Work in progress

Work in progress is valued at the recoverable fee amount based on costs and time incurred on services to the year end date.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Income recognition

Income is recognised when services have been performed for clients such that the client has benefitted from that service provided.

Finance costs of debt

The finance costs of debt, including interest and issue costs, are allocated to each period over the term of the debt and charged to the profit and loss account at a constant rate on the outstanding amount.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 59 (2024 - 63 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2025

and 31 December 2025

121,653

DEPRECIATION

At 1 January 2025

94,565

Charge for year

6,772

At 31 December 2025

101,337

NET BOOK VALUE

At 31 December 2025

20,316

At 31 December 2024

27,088

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

770,861

617,149

Other debtors

321,420

369,442

1,092,281

986,591

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

224,151

289,187

Trade creditors

680,829

145,678

Taxation and social security

340,222

453,903

Other creditors

570,433

632,803

1,815,635

1,521,571

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

82,087

149,988

Other creditors

42,557

24,805

124,644

174,793

The bank overdraft is secured on a debenture against the assets of the company and personal guarantees from C Sands and S Shergill.

8.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the pension scheme are held separately from those of the company in an independently administered fund. The pension cost represents contributions payable by the company to the fund and amounted to £161,717 (2024: £109,107). Contributions totalling £3,104 (2024: £3,301) were payable to the fund at the year end and are included in creditors.

9.	COMMITMENTS

At 31/12/2025, the company had total commitments under non-cancellable operating leases of £320,850 (2024: £318,199).

10.	TRANSACTIONS WITH DIRECTORS

During the year, the company made advances to the Directors totalling £204,631 (2024: £229,521). These were charged with interest at HMRC base rate and are repayable on demand. The company received repayments totalling £285,406 (2024: £80,810).