REGISTERED NUMBER: 07956393 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

CUMBRIA FAMILY LAW LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Paul Brian Airey

David Michael Williams

Lisa Marie Hewitt

Helen Elizabeth Kidd

Joel Thomas Potts

REGISTERED OFFICE:

24 Spencer Street

Carlisle

Cumbria

CA1 1BG

REGISTERED NUMBER:

07956393 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

Unit 4 Beckside Court

Leyburn Business Park

Leyburn

North Yorkshire

DL8 5QA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

107,515

111,529

Investments

6

199,916

-

307,431

111,529

CURRENT ASSETS

Stocks

210,531

141,885

Debtors

7

56,046

49,994

Prepayments and accrued income

13,803

10,633

Cash at bank and in hand

230,796

195,277

511,176

397,789

CREDITORS

Amounts falling due within one year

8

309,662

111,051

NET CURRENT ASSETS

201,514

286,738

TOTAL ASSETS LESS CURRENT LIABILITIES

508,945

398,267

CREDITORS

Amounts falling due after more than one year

9

(173,961

)

-

PROVISIONS FOR LIABILITIES

(1,975

)

(1,586

)

ACCRUALS AND DEFERRED INCOME

(5,948

)

(5,488

)

NET ASSETS

327,061

391,193

CAPITAL AND RESERVES

Called up share capital

100

100

Profit and loss account

326,961

391,093

327,061

391,193

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 September 2026 and were signed on its behalf by:

Paul Brian Airey - Director

1.	STATUTORY INFORMATION

Cumbria Family Law Ltd 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, 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.

Freehold property

-

2% on cost

Fixtures and fittings

-

20% 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.

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 goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2025 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

20,000

AMORTISATION

At 1 April 2025

and 31 March 2026

20,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

129,113

35,746

164,859

DEPRECIATION

At 1 April 2025

24,746

28,584

53,330

Charge for year

2,582

1,432

4,014

At 31 March 2026

27,328

30,016

57,344

NET BOOK VALUE

At 31 March 2026

101,785

5,730

107,515

At 31 March 2025

104,367

7,162

111,529

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

199,916

At 31 March 2026

199,916

NET BOOK VALUE

At 31 March 2026

199,916

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

56,046

49,994

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

126,581

108,958

Other creditors

183,081

2,093

309,662

111,051

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

173,961

-

10.	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 £82,245 (2025: £79,638). Contributions totalling £711 (2025: £833) were payable to the fund at the year end and are included in creditors.

11.	OTHER FINANCIAL COMMITMENTS

At 31/3/26, the company had total commitments under non-cancellable operating leases of £15,487 (2025: £21,482).