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REGISTERED NUMBER: 11141288 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2023

for

Tegerdine Law Limited

Tegerdine Law Limited (Registered number: 11141288)






Contents of the Financial Statements
for the Year Ended 31 January 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Tegerdine Law Limited

Company Information
for the Year Ended 31 January 2023







DIRECTOR: Mrs E L Tegerdine





REGISTERED OFFICE: Hine House
25 Regent Street
Nottingham
NG1 5BS





REGISTERED NUMBER: 11141288 (England and Wales)





ACCOUNTANTS: Mellor Oxland LLP
Chartered Accountants
Hine House
25 Regent Street
Nottingham
NG1 5BS

Tegerdine Law Limited (Registered number: 11141288)

Balance Sheet
31 January 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 8,133 9,707
Tangible assets 5 1,213 887
9,346 10,594

CURRENT ASSETS
Debtors 6 12,335 11,694
Cash at bank 57,008 48,360
69,343 60,054
CREDITORS
Amounts falling due within one year 7 13,987 18,536
NET CURRENT ASSETS 55,356 41,518
TOTAL ASSETS LESS CURRENT
LIABILITIES

64,702

52,112

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 64,502 51,912
64,702 52,112

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Tegerdine Law Limited (Registered number: 11141288)

Balance Sheet - continued
31 January 2023


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 October 2023 and were signed by:





Mrs E L Tegerdine - Director


Tegerdine Law Limited (Registered number: 11141288)

Notes to the Financial Statements
for the Year Ended 31 January 2023

1. STATUTORY INFORMATION

Tegerdine Law 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, 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.
Plant and machinery etc - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.


Tegerdine Law Limited (Registered number: 11141288)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2022
and 31 January 2023 15,741
AMORTISATION
At 1 February 2022 6,034
Charge for year 1,574
At 31 January 2023 7,608
NET BOOK VALUE
At 31 January 2023 8,133
At 31 January 2022 9,707

Tegerdine Law Limited (Registered number: 11141288)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2022 2,655
Additions 1,406
At 31 January 2023 4,061
DEPRECIATION
At 1 February 2022 1,768
Charge for year 1,080
At 31 January 2023 2,848
NET BOOK VALUE
At 31 January 2023 1,213
At 31 January 2022 887

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 9,335 8,920
Accrued income 3,000 2,500
Other debtors - 274
12,335 11,694

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Tax 7,864 8,775
VAT 1,880 2,542
Other creditors 725 525
Directors' current accounts 3,518 6,694
13,987 18,536