ACCOUNTS - Final Accounts preparation

Registered number: 14993889

EMBARK LEGAL SOLUTIONS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

EMBARK LEGAL SOLUTIONS LIMITED

REGISTERED NUMBER: 14993889

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026		2025
Note	£	£	£	£


Current assets
Debtors: amounts falling due within one year	4	10,965		-
Cash at bank and in hand	5	3,502		1
		14,467		1
Creditors: amounts falling due within one year	6	(154,215)		-
Net current (liabilities)/assets			(139,748)		1
Total assets less current liabilities			(139,748)		1

Net (liabilities)/assets			(139,748)		1

Capital and reserves
Called up share capital	7	100	1
Profit and loss account		(139,848)	-
		(139,748)	1

Page 1

EMBARK LEGAL SOLUTIONS LIMITED

REGISTERED NUMBER: 14993889

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2026

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 October 2026.

G K Judge

Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

EMBARK LEGAL SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Embark Legal Solutions Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is Vicarage House 58-60 Kensington Church Street, London, England, W8 4DB.

The company specialises in the provision of solicitor services.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared on a going concern basis, despite the company reporting net current liabilities of £139,748 (2025 - £1 net current assets). The shareholders have provided an undertaking that they will continue to support the company for the foreseeable future.

The directors note that the company is trading adequately and has sufficient working capital and other finance available to continue trading for a period of not less than 12 months from the date of approval of the financial statements. As such, the directors believe that there are no significant uncertainties in their assessment of whether the business is a going concern and therefore have prepared the accounts on a going concern basis.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

EMBARK LEGAL SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in the Statement of comprehensive income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 3 (period ended 31 March 2025 - 1).

Page 4

EMBARK LEGAL SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Debtors

					2026	2025
					£	£


Trade debtors	10,965	-
	10,965	-

5.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	3,502	1
	3,502	1

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Other taxation and social security	3,959	-
Other creditors	148,256	-
Accruals and deferred income	2,000	-
	154,215	-

7.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

100 (2025 - 1) Ordinary shares of £1 each	100	1

On 28 October 2025, 99 Ordinary shares of £1 each were issued at par.

8.	Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions repayable by the company to the fund and amounted to £110 (period ended 31 March 2025 - £Nil). Total contribution payable at the year end was £256 (2025 - £Nil).

Page 5

EMBARK LEGAL SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

9.	Related party transactions
	Included within other creditors is a balance of £148,000 (2025 - £Nil) due to one of the shareholders.

10.	Parent company and controlling party

The immediate parent undertaking is Merali Beedle Limited, a company incorporated in England and Wales.

The ultimate parent undertaking is Bagira Limited, a company incorporated in England and Wales.

The ultimate controlling party is A Merali by virtue of his majority shareholding in the ultimate parent undertaking.

Page 6