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Company Registration No. 12446347 (England and Wales)
Linkilaw Solicitors Limited Unaudited accounts for the year ended 30 June 2023
Linkilaw Solicitors Limited Unaudited accounts Contents
Page
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Linkilaw Solicitors Limited Company Information for the year ended 30 June 2023
Directors
Alexandra Isenegger Roger Levitt
Company Number
12446347 (England and Wales)
Registered Office
107 Kirkgate Leeds LS1 6DP
Accountants
Sleek Accounting Ltd 107 Kirkgate Leeds West Yorkshire LS1 6DP
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Linkilaw Solicitors Limited Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
35,555 
- 
Tangible assets
8,711 
1,804 
44,266 
1,804 
Current assets
Debtors
156,105 
115,445 
Cash at bank and in hand
317,071 
5,802 
473,176 
121,247 
Creditors: amounts falling due within one year
(189,384)
(242,810)
Net current assets/(liabilities)
283,792 
(121,563)
Total assets less current liabilities
328,058 
(119,759)
Creditors: amounts falling due after more than one year
(136,741)
(235,121)
Net assets/(liabilities)
191,317 
(354,880)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
191,217 
(354,980)
Shareholders' funds
191,317 
(354,880)
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 February 2024 and were signed on its behalf by
Alexandra Isenegger Director Company Registration No. 12446347
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Linkilaw Solicitors Limited Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
Linkilaw Solicitors Limited is a private company, limited by shares, registered in England and Wales, registration number 12446347. The registered office is 107 Kirkgate, Leeds, LS1 6DP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33.33% straight line
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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Linkilaw Solicitors Limited Notes to the Accounts for the year ended 30 June 2023
4
Intangible fixed assets
Other 
£ 
Cost
At 1 July 2022
- 
Additions
36,945 
At 30 June 2023
36,945 
Amortisation
At 1 July 2022
- 
Charge for the year
1,390 
At 30 June 2023
1,390 
Net book value
At 30 June 2023
35,555 
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 July 2022
3,472 
Additions
8,306 
At 30 June 2023
11,778 
Depreciation
At 1 July 2022
1,668 
Charge for the year
1,399 
At 30 June 2023
3,067 
Net book value
At 30 June 2023
8,711 
At 30 June 2022
1,804 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
39,728 
- 
Trade debtors
115,252 
39,539 
Deferred tax asset
55,037 
Other debtors
1,125 
20,869 
156,105 
115,445 
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Linkilaw Solicitors Limited Notes to the Accounts for the year ended 30 June 2023
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
11,455 
8,053 
Trade creditors
12,027 
58,030 
Taxes and social security
106,126 
162,701 
Other creditors
59,776 
14,026 
189,384 
242,810 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
22,712 
37,476 
Loans from directors
114,029 
197,645 
136,741 
235,121 
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Loans to directors
The company owes the director Alexandra Isenegger £114,029 as at the year end.
11
Transactions with related parties
Linkilaw Limited: The company is related to Linkilaw Solicitors Limited by virtue of common shareholders and directors. The amount due from Linkilaw Limited at the balance sheet date was £58,900 (2022 £12,600).
12
Average number of employees
During the year the average number of employees was 5 (2022: 5).
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