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REGISTERED NUMBER: 10989778 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 September 2023

for

Harratts Legal Services Ltd

Harratts Legal Services Ltd (Registered number: 10989778)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Balance Sheet 1

Notes to the Financial Statements 2


Harratts Legal Services Ltd (Registered number: 10989778)

Balance Sheet
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 50,816 55,318

CURRENT ASSETS
Debtors 5 331,388 292,046
Cash at bank 192,830 122,760
524,218 414,806
CREDITORS
Amounts falling due within one year 6 132,370 82,924
NET CURRENT ASSETS 391,848 331,882
TOTAL ASSETS LESS CURRENT LIABILITIES 442,664 387,200

CREDITORS
Amounts falling due after more than one year 7 (49,603 ) (64,694 )

PROVISIONS FOR LIABILITIES (11,516 ) (10,510 )
NET ASSETS 381,545 311,996

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 381,544 311,995
SHAREHOLDERS' FUNDS 381,545 311,996

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 February 2024 and were signed by:





Mr S Harratt - Director


Harratts Legal Services Ltd (Registered number: 10989778)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Harratts Legal Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 10989778

Registered office: 261 Buxton Road
Stockport
Cheshire
SK2 7NR

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to property - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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
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.

Harratts Legal Services Ltd (Registered number: 10989778)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 6 (2022 - 6 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2022 14,097 14,831 49,990 9,824 88,742
Additions - 9,898 - 1,815 11,713
At 30 September 2023 14,097 24,729 49,990 11,639 100,455
DEPRECIATION
At 1 October 2022 8,154 6,241 12,498 6,531 33,424
Charge for year 1,190 3,696 9,373 1,956 16,215
At 30 September 2023 9,344 9,937 21,871 8,487 49,639
NET BOOK VALUE
At 30 September 2023 4,753 14,792 28,119 3,152 50,816
At 30 September 2022 5,943 8,590 37,492 3,293 55,318

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 October 2022
and 30 September 2023 49,990
DEPRECIATION
At 1 October 2022 12,498
Charge for year 9,373
At 30 September 2023 21,871
NET BOOK VALUE
At 30 September 2023 28,119
At 30 September 2022 37,492

Harratts Legal Services Ltd (Registered number: 10989778)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 10,875 9,675
Other debtors 320,513 282,371
331,388 292,046

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 5,535 5,532
Trade creditors 1,274 896
Taxation and social security 58,913 45,298
Other creditors 56,648 21,198
132,370 82,924

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 20,833 30,387
Hire purchase contracts 28,770 34,307
49,603 64,694

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 34,305 39,839

The hire purchase contract creditor is secured on the asset to which it relates to.