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Registered number: 13275690
The Legal Strategist Limited
Unaudited Financial Statements
For the Period 18 March 2021 to 31 March 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13275690
31 March 2022
Notes £ £
FIXED ASSETS
Intangible Assets 3 23,435
Tangible Assets 4 2,755
26,190
CURRENT ASSETS
Debtors 5 557
Cash at bank and in hand 12,325
12,882
Creditors: Amounts Falling Due Within One Year 6 (52,798 )
NET CURRENT ASSETS (LIABILITIES) (39,916 )
TOTAL ASSETS LESS CURRENT LIABILITIES (13,726 )
NET LIABILITIES (13,726 )
CAPITAL AND RESERVES
Called up share capital 7 1
Profit and Loss Account (13,727 )
SHAREHOLDERS' FUNDS (13,726)
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Page 2
For the period ending 31 March 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs L Brunnen
Director
15/08/2022
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
1.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
1.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 20% Straight Line
1.6. Financial Instruments
Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
1.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1
1
3. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 18 March 2021 20,994 8,300 29,294
As at 31 March 2022 20,994 8,300 29,294
Amortisation
As at 18 March 2021 - - -
Provided during the period 4,199 1,660 5,859
As at 31 March 2022 4,199 1,660 5,859
Net Book Value
As at 31 March 2022 16,795 6,640 23,435
As at 18 March 2021 20,994 8,300 29,294
4. Tangible Assets
Computer Equipment
£
Cost
As at 18 March 2021 -
Additions 3,444
As at 31 March 2022 3,444
Depreciation
As at 18 March 2021 -
Provided during the period 689
As at 31 March 2022 689
Net Book Value
As at 31 March 2022 2,755
As at 18 March 2021 -
5. Debtors
31 March 2022
£
Due within one year
Other debtors 557
557
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
31 March 2022
£
Trade creditors 363
Other creditors 52,435
52,798
7. Share Capital
31 March 2022
Allotted, Called up and fully paid 1
8. General Information
The Legal Strategist Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13275690 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
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