IRIS Accounts Production v23.3.0.418 02165353 Board of Directors Board of Directors 1.4.22 31.3.23 31.3.23 false true false false true false Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh021653532022-03-31021653532023-03-31021653532022-04-012023-03-31021653532021-03-31021653532021-04-012022-03-31021653532022-03-3102165353ns10:Originalns15:EnglandWales2022-04-012023-03-3102165353ns14:PoundSterlingns10:Original2022-04-012023-03-3102165353ns10:Originalns10:Director12022-04-012023-03-3102165353ns10:Original2022-04-012023-03-3102165353ns10:Originalns10:Director22022-04-012023-03-3102165353ns10:CompanySecretary1ns10:Original2022-04-012023-03-3102165353ns10:Original2023-03-3102165353ns10:Originalns10:PrivateLimitedCompanyLtd2022-04-012023-03-3102165353ns10:Originalns10:SmallEntities2022-04-012023-03-3102165353ns10:Originalns10:AuditExemptWithAccountantsReport2022-04-012023-03-3102165353ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3102165353ns10:SmallCompaniesRegimeForAccountsns10:Original2022-04-012023-03-3102165353ns10:Originalns10:FullAccounts2022-04-012023-03-3102165353ns10:Originalns10:OrdinaryShareClass12022-04-012023-03-3102165353ns10:Originalns10:OrdinaryShareClass22022-04-012023-03-3102165353ns10:Originalns10:RegisteredOffice2022-04-012023-03-3102165353ns10:Original2021-04-012022-03-3102165353ns10:Original2022-03-3102165353ns10:Originalns5:CurrentFinancialInstruments2023-03-3102165353ns10:Originalns5:CurrentFinancialInstruments2022-03-3102165353ns5:ShareCapitalns10:Original2023-03-3102165353ns5:ShareCapitalns10:Original2022-03-3102165353ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-03-3102165353ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-03-3102165353ns10:Originalns5:PlantMachinery2022-04-012023-03-3102165353ns5:OwnedAssetsns10:Original2022-04-012023-03-3102165353ns5:OwnedAssetsns10:Original2021-04-012022-03-3102165353ns10:Originalns5:PlantMachinery2022-03-3102165353ns10:Originalns5:PlantMachinery2023-03-3102165353ns10:Originalns5:PlantMachinery2022-03-3102165353ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3102165353ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-03-3102165353ns10:Originalns10:OrdinaryShareClass12023-03-3102165353ns10:Originalns10:OrdinaryShareClass22023-03-31
REGISTERED NUMBER: 02165353 (England and Wales)












ROSS LAWS LIMITED

REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023






ROSS LAWS LIMITED (REGISTERED NUMBER: 02165353)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2023




Page

Company Information 1

Report of the Directors 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 5


ROSS LAWS LIMITED

COMPANY INFORMATION
for the year ended 31 March 2023







DIRECTORS: K G Laws
J M Laws





SECRETARY: J M Laws





REGISTERED OFFICE: Bermondspit House
Berrydown Road
Axford
PRESTON CANDOVER
Hampshire
RG25 2HG





REGISTERED NUMBER: 02165353 (England and Wales)





ACCOUNTANTS: HPCA Ltd
Chartered Accountants
Station House
Connaught Road
Brookwood
Woking
Surrey
GU24 0ER

ROSS LAWS LIMITED (REGISTERED NUMBER: 02165353)

REPORT OF THE DIRECTORS
for the year ended 31 March 2023

The directors present their report with the financial statements of the company for the year ended 31 March 2023.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of computer consultancy.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 April 2022 to the date of this report.

K G Laws
J M Laws

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





J M Laws - Secretary


11 October 2023

ROSS LAWS LIMITED (REGISTERED NUMBER: 02165353)

INCOME STATEMENT
for the year ended 31 March 2023

2023 2022
Notes £    £   

TURNOVER 23,399 26,844

Administrative expenses (2,306 ) (3,022 )
OPERATING PROFIT 4 21,093 23,822

Interest receivable and similar income 635 132
21,728 23,954

Interest payable and similar expenses (71 ) -
PROFIT BEFORE TAXATION 21,657 23,954

Tax on profit 5 (4,152 ) (4,602 )
PROFIT FOR THE FINANCIAL YEAR 17,505 19,352

ROSS LAWS LIMITED (REGISTERED NUMBER: 02165353)

BALANCE SHEET
31 March 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 6 587 783

CURRENT ASSETS
Debtors 7 - 5,662
Cash at bank 73,908 107,612
73,908 113,274
CREDITORS
Amounts falling due within one year 8 (70,588 ) (103,655 )
NET CURRENT ASSETS 3,320 9,619
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,907

10,402

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 3,807 10,302
SHAREHOLDERS' FUNDS 3,907 10,402

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 11 October 2023 and were signed on its behalf by:




K G Laws - Director



J M Laws - Director


ROSS LAWS LIMITED (REGISTERED NUMBER: 02165353)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2023

1. STATUTORY INFORMATION

Ross Laws 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.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. OPERATING PROFIT

The operating profit is stated after charging:

2023 2022
£    £   
Depreciation - owned assets 196 261

5. TAXATION

Analysis of the tax charge
The tax charge on the profit for the year was as follows:
2023 2022
£    £   
Current tax:
UK corporation tax 4,152 4,602
Tax on profit 4,152 4,602

ROSS LAWS LIMITED (REGISTERED NUMBER: 02165353)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2023

6. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 April 2022
and 31 March 2023 27,297
DEPRECIATION
At 1 April 2022 26,514
Charge for year 196
At 31 March 2023 26,710
NET BOOK VALUE
At 31 March 2023 587
At 31 March 2022 783

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 5,090
Prepayments and accrued income - 572
- 5,662

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 2,670 1,440
Tax 8,824 4,601
Other creditors 1,330 1,560
Directors' current accounts 57,764 96,054
70,588 103,655

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
75 Ordinary A £1.00 75 75
25 Ordinary B £1.00 25 25
100 100