REGISTERED NUMBER: 08445434 (England and Wales)

CHARLES STRACHAN SOLICITORS LIMITED

Unaudited Financial Statements for the Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S Bryant

A C Bryant

I S Paterson

Mrs P K Sanghera

REGISTERED OFFICE:

709 Bristol Road South

Northfield

Birmingham

West Midlands

B31 2JT

REGISTERED NUMBER:

08445434 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

FIXED ASSETS

Intangible assets

4

16,667

26,667

Tangible assets

5

11,142

19,904

27,809

46,571

CURRENT ASSETS

Debtors

6

1,346,704

840,680

Cash at bank and in hand

1,190,583

194,302

2,537,287

1,034,982

CREDITORS

Amounts falling due within one year

7

1,315,780

556,104

NET CURRENT ASSETS

1,221,507

478,878

TOTAL ASSETS LESS CURRENT LIABILITIES

1,249,316

525,449

CREDITORS

Amounts falling due after more than one year

8

853,033

-

NET ASSETS

396,283

525,449

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

395,983

525,149

SHAREHOLDERS' FUNDS

396,283

525,449

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by:

Mrs S Bryant - Director

1.	STATUTORY INFORMATION

Charles Strachan Solicitors 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

15% 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 38 (2025 - 37 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

100,000

AMORTISATION

At 1 April 2025

73,333

Charge for year

10,000

At 31 March 2026

83,333

NET BOOK VALUE

At 31 March 2026

16,667

At 31 March 2025

26,667

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2025

104,082

Additions

4,064

At 31 March 2026

108,146

DEPRECIATION

At 1 April 2025

84,178

Charge for year

12,826

At 31 March 2026

97,004

NET BOOK VALUE

At 31 March 2026

11,142

At 31 March 2025

19,904

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,014,394

569,725

Amounts owed by group undertakings

240,000

180,000

Other debtors

69,804

69,804

Prepayments

22,506

21,151

1,346,704

840,680

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

10,463

Trade creditors & accruals

155,381

154,803

Social security and other taxes

311,287

343,640

Other creditors

817,037

-

Directors' current accounts

32,075

47,198

1,315,780

556,104

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

853,033

-

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

-

10,463

The bank borrowing and other loans are secured by a debenture over the company's assets.

10.	RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed £240,000 (2025: £180,000) by CS Legal Holdings Limited, a company in the same accounting group.