Company No: 09002137 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Natasha Holly Boyland
	Anna Hughes
	Carly Louise Jermyn
	Mark Stephen Jermyn

REGISTERED OFFICE	11 Haven Road
	Poole
	BH13 7LE
	United Kingdom

COMPANY NUMBER

09002137 (England and Wales)

ACCOUNTANT	Azets
	37 Commercial Road
	Poole
	Dorset
	BH14 0HU

	Note	31.12.2025		31.07.2024
		£		£
				Restated - note 2
Fixed assets
Tangible assets	4	121,468		75,075
		121,468		75,075
Current assets
Stocks		139,761		121,170
Debtors
- due within one year	5	740,563		369,058
- due after more than one year	5	30,302		0
Cash at bank and in hand		32,139		70,061
		942,765		560,289
Creditors: amounts falling due within one year	6	( 1,035,293)		( 365,523)
Net current (liabilities)/assets		(92,528)		194,766
Total assets less current liabilities		28,940		269,841
Creditors: amounts falling due after more than one year	7	0		( 55,238)
Provision for liabilities		( 28,908)		( 18,769)
Net assets		32		195,834
Capital and reserves
Called-up share capital	8	2		2
Profit and loss account		30		195,832
Total shareholder's funds		32		195,834

For the financial period ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge 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 Profit and Loss Account has not been delivered.

The financial statements of Woodstock Legal Services Limited (registered number: 09002137) were approved and authorised for issue by the Board of Directors on 01 October 2026. They were signed on its behalf by:

Carly Louise Jermyn Director

1. Accounting policies

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

General information and basis of accounting

Woodstock Legal Services 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 11 Haven Road, Poole, BH13 7LE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include 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 directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have 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.

Reporting period length

Comparative amounts presented in the year end accounts are not fully comparable. The current period has been extended to 17 months to match the year end of related companies.

Prior period adjustment

There has been a prior period adjustment to balance sheet figures. Further details are shown in note 2 below.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

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 current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets is reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

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 or reducing balance basis over its expected useful life, as follows:

Vehicles	20 % reducing balance
Computer equipment	20 % 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.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Non-financial assets
At each balance sheet date, the Company reviews its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss.

If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

Where it is not possible to estimate the recoverable amount of an individual asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

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.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

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. Prior period adjustment

£121,170 of work in progress has been reallocated in the prior period from Debtors to Stocks. This has had no effect on Retained Earnings.

		As previously reported		Adjustment		As restated
Period ended 31 July 2024		£		£		£
Stock		0		121,170		121,170
Debtors		490,228		(121,170)		369,058

3. Employees

	Period from 01.08.2024 to 31.12.2025		Year ended 31.07.2024
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	39		23

4. Tangible assets

	Vehicles		Computer equipment		Total
	£		£		£
Cost
At 01 August 2024	100,775		47,282		148,057
Additions	0		131,623		131,623
Disposals	( 100,775)		( 44,673)		( 145,448)
At 31 December 2025	0		134,232		134,232
Accumulated depreciation
At 01 August 2024	46,807		26,175		72,982
Charge for the financial period	0		13,127		13,127
Disposals	( 46,807)		( 26,538)		( 73,345)
At 31 December 2025	0		12,764		12,764
Net book value
At 31 December 2025	0		121,468		121,468
At 31 July 2024	53,968		21,107		75,075

5. Debtors

	31.12.2025		31.07.2024
	£		£
Debtors: amounts falling due within one year
Trade debtors	317,219		233,710
Amounts owed by Group undertakings	207,569		125,756
Other debtors	215,775		9,592
	740,563		369,058
Debtors: amounts falling due after more than one year
Deferred tax asset	30,302		0

6. Creditors: amounts falling due within one year

	31.12.2025		31.07.2024
	£		£
Bank loans	137,958		13,419
Trade creditors	110,201		41,509
Amounts owed to Group undertakings	240,044		0
Taxation and social security	242,795		188,696
Obligations under finance leases and hire purchase contracts (secured)	11,622		14,177
Other creditors	292,673		107,722
	1,035,293		365,523

Hire purchase liabilities are secured against the assets to which they relate.

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

	31.12.2025		31.07.2024
	£		£
Bank loans	0		8,221
Obligations under finance leases and hire purchase contracts	0		47,017
	0		55,238

8. Called-up share capital

	31.12.2025		31.07.2024
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1
1 Ordinary A share of £ 1.00	1		1
	2		2

The shares rank pari passu in all respects.

9. Financial commitments

Commitments

	31.12.2025		31.07.2024
	£		£
Total future minimum lease payments under non-cancellable operating leases	580,191		82,042

10. Related party transactions

Transactions with the entity's directors

During the period a total of £234,393 (2024: £nil) was advanced to and a total of £231,957 (2024: £nil) was credited from the director. Interest of £2,171 (2024: £nil) was charged at the official HMRC interest rate. At the balance sheet date the amount owed to the company was £4,607 (2024: £nil)

The company has taken advantage of the exemption available in Section 33.1A of FRS 102 whereby it has not disclosed transactions with the ultimate parent company or any wholly owned subsidiary undertaking of the group.

11. Ultimate controlling party

Parent Company:

Lawhive Ltd

9th Floor 107 Cheapside, London, United Kingdom, EC2V 6DN