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2022-01-31 07494853 dpl-frs:Item11 2023-01-31 07494853 dpl-frs:CostSales dpl-frs:Item11 2022-02-01 2023-01-31 07494853 dpl-frs:CostSales dpl-frs:Item11 2022-01-31 07494853 dpl-frs:CostSales dpl-frs:Item11 2023-01-31 07494853 dpl-frs:DistributionCosts dpl-frs:Item11 2022-02-01 2023-01-31 07494853 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-02-01 2023-01-31 07494853 dpl-frs:Item12 2022-02-01 2023-01-31 07494853 dpl-frs:Item12 2022-01-31 07494853 dpl-frs:Item12 2023-01-31 07494853 dpl-frs:CostSales dpl-frs:Item12 2022-02-01 2023-01-31 07494853 dpl-frs:CostSales dpl-frs:Item12 2022-01-31 07494853 dpl-frs:CostSales dpl-frs:Item12 2023-01-31 07494853 dpl-frs:DistributionCosts dpl-frs:Item12 2022-02-01 2023-01-31 07494853 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-02-01 2023-01-31 07494853 1 2022-02-01 2023-01-31 07494853 frs-countries:EnglandWales 2022-02-01 2023-01-31
Registered number: 07494853
Trent Law Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
Berkshire Accountants Limited
Chartered Certified Accountants & Registered Auditors
Suite 86 105 London Street
Reading
RG1 4QD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07494853
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,871 6,494
Tangible Assets 5 632,626 653,257
637,497 659,751
CURRENT ASSETS
Debtors 6 851,326 727,048
Cash at bank and in hand 1,610,492 2,509,471
2,461,818 3,236,519
Creditors: Amounts Falling Due Within One Year 7 (2,032,331 ) (2,896,237 )
NET CURRENT ASSETS (LIABILITIES) 429,487 340,282
TOTAL ASSETS LESS CURRENT LIABILITIES 1,066,984 1,000,033
Creditors: Amounts Falling Due After More Than One Year 8 (454,217 ) (512,683 )
NET ASSETS 612,767 487,350
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 612,667 487,250
SHAREHOLDERS' FUNDS 612,767 487,350
Page 1
Page 2
For the year ending 31 January 2024 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr Aamir Nawaz
Director
27 February 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Trent Law Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07494853 . The registered office is 16 The Triangle, Ng2 Business Park, , Nottingham, NG2 1AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% reducing balance method
Plant & Machinery 25% reducing balance method
Motor Vehicles 25% reducing balance method
Fixtures & Fittings 25% reducing balance method
Computer Equipment 25% reducing balance method
Page 3
Page 4
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 37 (2023: 30)
37 30
4. Intangible Assets
Other
£
Cost
As at 1 February 2023 20,524
As at 31 January 2024 20,524
Amortisation
As at 1 February 2023 14,030
Provided during the period 1,623
As at 31 January 2024 15,653
Net Book Value
As at 31 January 2024 4,871
As at 1 February 2023 6,494
Page 4
Page 5
5. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2023 643,541 51,994 12,243 21,208 728,986
Additions - - 451 748 1,199
As at 31 January 2024 643,541 51,994 12,694 21,956 730,185
Depreciation
As at 1 February 2023 27,097 30,317 6,231 12,084 75,729
Provided during the period 12,329 5,418 1,615 2,468 21,830
As at 31 January 2024 39,426 35,735 7,846 14,552 97,559
Net Book Value
As at 31 January 2024 604,115 16,259 4,848 7,404 632,626
As at 1 February 2023 616,444 21,677 6,012 9,124 653,257
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 162,017 52,017
Prepayments and accrued income 89,000 57,000
Other debtors 600,309 618,031
851,326 727,048
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 280 280
Bank loans and overdrafts 76,957 31,740
Corporation tax (186,932 ) (213,314 )
Other taxes and social security 21,104 14,035
VAT 60,285 62,152
Other creditors - Money owed to client bank account 1,581,514 2,448,388
Other creditors (1) 9,940 10,626
Other creditors (2) 569 863
...CONTINUED
Page 5
Page 6
Accruals and deferred income 1,833 1,833
Directors' loan accounts 419,781 492,634
Amounts owed to subsidiaries 47,000 47,000
2,032,331 2,896,237
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 454,217 512,683
454,217 512,683
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 6