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REGISTERED NUMBER: SC380649 (Scotland)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

Legal Accountants (Scotland) Limited

Legal Accountants (Scotland) Limited (Registered number: SC380649)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Legal Accountants (Scotland) Limited

Company Information
for the Year Ended 30 June 2023







DIRECTORS: D Cassidy
Mrs F J Cassidy
K A Dunsmuir
Mrs M Gallagher





REGISTERED OFFICE: 126 Drymen Road
Bearsden
Glasgow
G61 3RB





REGISTERED NUMBER: SC380649 (Scotland)





ACCOUNTANTS: Advantage Accounting (Scotland) Ltd
Pavilion 2
Finnieston Business Park
Minerva Way
Glasgow
G3 8AU

Legal Accountants (Scotland) Limited (Registered number: SC380649)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,569 10,384

CURRENT ASSETS
Debtors 5 134,673 165,101
Cash at bank 92,313 87,492
226,986 252,593
CREDITORS
Amounts falling due within one year 6 82,032 91,918
NET CURRENT ASSETS 144,954 160,675
TOTAL ASSETS LESS CURRENT
LIABILITIES

154,523

171,059

CREDITORS
Amounts falling due after more than one
year

7

20,735

30,482
NET ASSETS 133,788 140,577

CAPITAL AND RESERVES
Called up share capital 105 105
Retained earnings 133,683 140,472
SHAREHOLDERS' FUNDS 133,788 140,577

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

Legal Accountants (Scotland) Limited (Registered number: SC380649)

Balance Sheet - continued
30 June 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 Board of Directors and authorised for issue on 27 March 2024 and were signed on its behalf by:





D Cassidy - Director


Legal Accountants (Scotland) Limited (Registered number: SC380649)

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

1. STATUTORY INFORMATION

Legal Accountants (Scotland) Limited is a private company, limited by shares , registered in Scotland. 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 represents net invoiced sales of services, excluding value added tax.

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 - 33% on cost, 15% on reducing balance and 10% on cost

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
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.

Hire purchase and leasing commitments
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 14 (2022 - 10 ) .

Legal Accountants (Scotland) Limited (Registered number: SC380649)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2022 20,004
Additions 3,201
At 30 June 2023 23,205
DEPRECIATION
At 1 July 2022 9,620
Charge for year 4,016
At 30 June 2023 13,636
NET BOOK VALUE
At 30 June 2023 9,569
At 30 June 2022 10,384

5. DEBTORS
30.6.23 30.6.22
£    £   
Amounts falling due within one year:
Trade debtors 28,713 49,399
Other debtors 37,360 43,902
66,073 93,301

Amounts falling due after more than one year:
Amounts owed by associates 68,600 71,800

Aggregate amounts 134,673 165,101

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Bank loans and overdrafts 10,000 10,000
Taxation and social security 68,108 81,258
Other creditors 3,924 660
82,032 91,918

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.23 30.6.22
£    £   
Bank loans 20,735 30,482