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REGISTERED NUMBER: 08472775 (England and Wales)


























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

BARROW AND COOK SOLICITORS LIMITED

BARROW AND COOK SOLICITORS LIMITED (REGISTERED NUMBER: 08472775)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


BARROW AND COOK SOLICITORS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: Mr K M Powell
Mr M A Cropper
Mr N T Anderton





REGISTERED OFFICE: 5/7 Victoria Square
St Helens
Merseyside
WA10 1HH





REGISTERED NUMBER: 08472775 (England and Wales)





ACCOUNTANTS: Livesey Spottiswood Ltd
Chartered Accountants
17 George Street
St Helens
Merseyside
WA10 1DB

BARROW AND COOK SOLICITORS LIMITED (REGISTERED NUMBER: 08472775)

ABRIDGED BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 15,000 45,000
Tangible assets 5 23,290 18,629
38,290 63,629

CURRENT ASSETS
Work in progress 304,662 301,747
Debtors 98,270 67,471
Cash at bank and in hand 439,953 415,862
842,885 785,080
CREDITORS
Amounts falling due within one year (231,877 ) (237,849 )
NET CURRENT ASSETS 611,008 547,231
TOTAL ASSETS LESS CURRENT
LIABILITIES

649,298

610,860

PROVISIONS FOR LIABILITIES (4,580 ) (4,900 )
NET ASSETS 644,718 605,960

CAPITAL AND RESERVES
Called up share capital 6 300 300
Retained earnings 644,418 605,660
SHAREHOLDERS' FUNDS 644,718 605,960

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.

BARROW AND COOK SOLICITORS LIMITED (REGISTERED NUMBER: 08472775)

ABRIDGED BALANCE SHEET - continued
31 MARCH 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 September 2023 and were signed on its behalf by:




Mr K M Powell - Director



Mr M A Cropper - Director


BARROW AND COOK SOLICITORS LIMITED (REGISTERED NUMBER: 08472775)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023


1. STATUTORY INFORMATION

Barrow And Cook Solicitors 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

Turnover from the provision of legal and consultancy services is recognised by reference to the stage of completion of the transaction at the balance sheet date, where the amount of turnover can be measured reliably, it is probable the economic benefits associated with the transaction will flow to the company and the costs incurred in respect of the transaction can be measured reliably.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 10% on reducing balance
Computer equipment - Straight line over 3 years

Work in progress
Work in progress is revenue recognised as earned that is unbilled at the year end after making allowance for a contingent element of such work.

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.

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 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.

BARROW AND COOK SOLICITORS LIMITED (REGISTERED NUMBER: 08472775)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


2. ACCOUNTING POLICIES - continued

Grants
Government grants are recognised when it is reasonable to expect that the grants will be received and that all related conditions will be met, usually on submission of a valid claim for payment. Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2022 - 18 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2022
and 31 March 2023 300,000
AMORTISATION
At 1 April 2022 255,000
Amortisation for year 30,000
At 31 March 2023 285,000
NET BOOK VALUE

At 31 March 2023 15,000
At 31 March 2022 45,000

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2022 85,567
Additions 10,575
At 31 March 2023 96,142
DEPRECIATION
At 1 April 2022 66,938
Charge for year 5,914
At 31 March 2023 72,852
NET BOOK VALUE
At 31 March 2023 23,290
At 31 March 2022 18,629

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
300 Ordinary £1 300 300