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| Pension Lawyer Trustee Limited
| Unaudited
| Financial statements
| For the year ended 31 March 2023
| Registered number: 09470552
Pension Lawyer Trustee Limited - Registered number: 09470552
Statement of financial position As at 31 March 2023
| 2023 | 2023 | 2022 | 2022
Note | £ | £ | £ | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 110,227 |  | 159,107 |
Cash at bank and in hand |  | - |  | 20,007 |
|  | 110,227 |  | 179,114 |
Creditors: amounts falling due within one year | 5 | (110,155) |  | (179,023) |
Net current assets |  |  | 72 |  | 91
Total assets less current liabilities |  |  | 72 |  | 91
Net assets |  |  | 72 |  | 91
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (28) |  | (9)
|  |  | 72 |  | 91
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. Page 1
Pension Lawyer Trustee Limited - Registered number: 09470552
Statement of financial position (continued) As at 31 March 2023 The company has opted not to file the statement of income and retained earnings 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 by:
R Connor
Director
Date: 3 October 2023
The notes on pages 3 to 4 form part of these financial statements. Page 2
Pension Lawyer Trustee Limited
Notes to the financial statements For the year ended 31 March 2023
1. | General information
Pension Lawyer Trustee Limited is a private company limited by shares and incorporated in England and Wales. The company's registered office and principal place of business is 80 Coleman Street, London, EC2R 5BJ and its company registration number is 09470552. 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 Section 1A of Financial Reporting Standard 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover 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 turnover is recognised: Rendering of services Turnover 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 turnover 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.
| 2.3 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.4 | Creditors
Short term creditors are measured at the transaction price.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
Pension Lawyer Trustee Limited
Notes to the financial statements For the year ended 31 March 2023
3. | Employees
| The average monthly number of employees during the year was 0 (2022: 0).
4. | Debtors
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Trade debtors | 110,227 | 159,107
|  | 110,227 | 159,107
5. | Creditors: amounts falling due within one year
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Bank overdrafts | 1 | -
| Amounts owed to group undertakings | 92,592 | 159,904
| Other taxation and social security | 17,562 | 19,119
|  | 110,155 | 179,023
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