REGISTERED NUMBER: 08730545 (England and Wales)

REPORT OF THE DIRECTOR AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

NIMBUS LEGAL LIMITED

Page

Company Information

1

Report of the Director

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

7

DIRECTOR:

Mrs K N Houghton

REGISTERED OFFICE:

Bartle House

9 Oxford Court

Manchester

Greater Manchester

M2 3WQ

BUSINESS ADDRESS:

36a Common Lane

Culcheth

Warrington

Cheshire

WA3 6HA

REGISTERED NUMBER:

08730545 (England and Wales)

ACCOUNTANTS:

Cadishead Accountancy Services Limited

Britannic House

657 Liverpool Road

Irlam

Manchester

Lancashire

M44 5XD

The director presents her report with the financial statements of the company for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of a commercial solicitor.

DIRECTOR

Mrs K N Houghton held office during the whole of the period from 1 January 2025 to the date of this report.

Her beneficial interest in the shares of the company, according to the register of directors' interests, was as follows:

31.12.25

1.1.25

Ordinary shares of £1.00 each

1

1

She did not hold any non-beneficial interests in the shares of the company.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mrs K N Houghton - Director

30 January 2026

FIXED ASSETS

Tangible assets

4

7,004

5,221

CURRENT ASSETS

Debtors

5

9,886

19,358

Cash at bank

167,585

164,042

177,471

183,400

CREDITORS

Amounts falling due within one year

6

(139,204

)

(162,978

)

NET CURRENT ASSETS

38,267

20,422

TOTAL ASSETS LESS CURRENT LIABILITIES

45,271

25,643

CREDITORS

Amounts falling due after more than one year

7

-

(4,412

)

PROVISIONS FOR LIABILITIES

(1,751

)

(1,305

)

NET ASSETS

43,520

19,926

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

43,519

19,925

SHAREHOLDERS' FUNDS

43,520

19,926

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 director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 January 2026 and were signed by:

Mrs K N Houghton - Director

1.	STATUTORY INFORMATION

Nimbus Legal 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

Taxation

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2025

14,063

Additions

3,815

At 31 December 2025

17,878

DEPRECIATION

At 1 January 2025

8,842

Charge for year

2,032

At 31 December 2025

10,874

NET BOOK VALUE

At 31 December 2025

7,004

At 31 December 2024

5,221

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

313

6,935

Other debtors

9,573

12,423

9,886

19,358

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

-

9,967

Payments on account

-

7,200

Trade creditors

20,391

11,066

Taxation and social security

116,311

130,110

Other creditors

2,502

4,635

139,204

162,978

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

4,412

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

Mrs K N Houghton

Balance outstanding at start of year

9,311

9,484

Amounts advanced

262

-

Amounts repaid

-

(173

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,573

9,311

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs K N Houghton.