2022-11-012023-10-312023-10-31false12960629A&C LAW LTD2024-04-16iso4217:GBPxbrli:pure129606292022-11-01129606292023-10-31129606292022-11-012023-10-31129606292021-11-01129606292022-10-31129606292021-11-012022-10-3112960629bus:SmallEntities2022-11-012023-10-3112960629bus:AuditExempt-NoAccountantsReport2022-11-012023-10-3112960629bus:FullAccounts2022-11-012023-10-3112960629bus:PrivateLimitedCompanyLtd2022-11-012023-10-3112960629core:WithinOneYear2023-10-3112960629core:AfterOneYear2023-10-3112960629core:WithinOneYear2022-10-3112960629core:AfterOneYear2022-10-3112960629core:ShareCapital2023-10-3112960629core:SharePremium2023-10-3112960629core:RevaluationReserve2023-10-3112960629core:OtherReservesSubtotal2023-10-3112960629core:RetainedEarningsAccumulatedLosses2023-10-3112960629core:ShareCapital2022-10-3112960629core:SharePremium2022-10-3112960629core:RevaluationReserve2022-10-3112960629core:OtherReservesSubtotal2022-10-3112960629core:RetainedEarningsAccumulatedLosses2022-10-3112960629core:LandBuildings2023-10-3112960629core:PlantMachinery2023-10-3112960629core:Vehicles2023-10-3112960629core:FurnitureFittings2023-10-3112960629core:OfficeEquipment2023-10-3112960629core:NetGoodwill2023-10-3112960629core:IntangibleAssetsOtherThanGoodwill2023-10-3112960629core:ListedExchangeTraded2023-10-3112960629core:UnlistedNon-exchangeTraded2023-10-3112960629core:LandBuildings2022-10-3112960629core:PlantMachinery2022-10-3112960629core:Vehicles2022-10-3112960629core:FurnitureFittings2022-10-3112960629core:OfficeEquipment2022-10-3112960629core:NetGoodwill2022-10-3112960629core:IntangibleAssetsOtherThanGoodwill2022-10-3112960629core:ListedExchangeTraded2022-10-3112960629core:UnlistedNon-exchangeTraded2022-10-3112960629core:LandBuildings2022-11-012023-10-3112960629core:PlantMachinery2022-11-012023-10-3112960629core:Vehicles2022-11-012023-10-3112960629core:FurnitureFittings2022-11-012023-10-3112960629core:OfficeEquipment2022-11-012023-10-3112960629core:NetGoodwill2022-11-012023-10-3112960629core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3112960629core:ListedExchangeTraded2022-11-012023-10-3112960629core:UnlistedNon-exchangeTraded2022-11-012023-10-3112960629core:MoreThanFiveYears2022-11-012023-10-3112960629core:Non-currentFinancialInstruments2023-10-3112960629core:Non-currentFinancialInstruments2022-10-3112960629dpl:CostSales2022-11-012023-10-3112960629dpl:DistributionCosts2022-11-012023-10-3112960629core:LandBuildings2022-11-012023-10-3112960629core:PlantMachinery2022-11-012023-10-3112960629core:Vehicles2022-11-012023-10-3112960629core:FurnitureFittings2022-11-012023-10-3112960629core:OfficeEquipment2022-11-012023-10-3112960629dpl:AdministrativeExpenses2022-11-012023-10-3112960629core:NetGoodwill2022-11-012023-10-3112960629core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3112960629dpl:GroupUndertakings2022-11-012023-10-3112960629dpl:ParticipatingInterests2022-11-012023-10-3112960629dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-3112960629core:ListedExchangeTraded2022-11-012023-10-3112960629dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-3112960629core:UnlistedNon-exchangeTraded2022-11-012023-10-3112960629dpl:CostSales2021-11-012022-10-3112960629dpl:DistributionCosts2021-11-012022-10-3112960629core:LandBuildings2021-11-012022-10-3112960629core:PlantMachinery2021-11-012022-10-3112960629core:Vehicles2021-11-012022-10-3112960629core:FurnitureFittings2021-11-012022-10-3112960629core:OfficeEquipment2021-11-012022-10-3112960629dpl:AdministrativeExpenses2021-11-012022-10-3112960629core:NetGoodwill2021-11-012022-10-3112960629core:IntangibleAssetsOtherThanGoodwill2021-11-012022-10-3112960629dpl:GroupUndertakings2021-11-012022-10-3112960629dpl:ParticipatingInterests2021-11-012022-10-3112960629dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-012022-10-3112960629core:ListedExchangeTraded2021-11-012022-10-3112960629dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-012022-10-3112960629core:UnlistedNon-exchangeTraded2021-11-012022-10-3112960629core:NetGoodwill2023-10-3112960629core:IntangibleAssetsOtherThanGoodwill2023-10-3112960629core:LandBuildings2023-10-3112960629core:PlantMachinery2023-10-3112960629core:Vehicles2023-10-3112960629core:FurnitureFittings2023-10-3112960629core:OfficeEquipment2023-10-3112960629core:AfterOneYear2023-10-3112960629core:WithinOneYear2023-10-3112960629core:ListedExchangeTraded2023-10-3112960629core:UnlistedNon-exchangeTraded2023-10-3112960629core:ShareCapital2023-10-3112960629core:SharePremium2023-10-3112960629core:RevaluationReserve2023-10-3112960629core:OtherReservesSubtotal2023-10-3112960629core:RetainedEarningsAccumulatedLosses2023-10-3112960629core:NetGoodwill2022-10-3112960629core:IntangibleAssetsOtherThanGoodwill2022-10-3112960629core:LandBuildings2022-10-3112960629core:PlantMachinery2022-10-3112960629core:Vehicles2022-10-3112960629core:FurnitureFittings2022-10-3112960629core:OfficeEquipment2022-10-3112960629core:AfterOneYear2022-10-3112960629core:WithinOneYear2022-10-3112960629core:ListedExchange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A&C LAW LTD

Registered Number
12960629
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

A&C LAW LTD
Company Information
for the year from 1 November 2022 to 31 October 2023

Director

Geraldine Kathleen Watson

Registered Address

2 Awe Drive
Leicester
LE19 4DR

Registered Number

12960629 (England and Wales)
A&C LAW LTD
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets67,2009,600
Tangible assets7583713
7,78310,313
Current assets
Debtors88,890290
Cash at bank and on hand11,47313,139
20,36313,429
Creditors amounts falling due within one year9(19,889)(23,718)
Net current assets (liabilities)474(10,289)
Total assets less current liabilities8,25724
Net assets8,25724
Capital and reserves
Called up share capital21
Profit and loss account8,25523
Shareholders' funds8,25724
The financial statements were approved and authorised for issue by the Director on 16 April 2024, and are signed on its behalf by:
Geraldine Kathleen Watson
Director
Registered Company No. 12960629
A&C LAW LTD
Notes to the Financial Statements
for the year ended 31 October 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
Legal advisory services
4.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Intangible assets policy
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
5.Employee information

20232022
Average number of employees during the year11
6.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 November 2212,00012,000
At 31 October 2312,00012,000
Amortisation and impairment
At 01 November 222,4002,400
Charge for year2,4002,400
At 31 October 234,8004,800
Net book value
At 31 October 237,2007,200
At 31 October 229,6009,600
7.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 November 221,1611,161
Additions214214
At 31 October 231,3751,375
Depreciation and impairment
At 01 November 22448448
Charge for year344344
At 31 October 23792792
Net book value
At 31 October 23583583
At 31 October 22713713
8.Debtors

2023

2022

££
Other debtors8,600-
Prepayments and accrued income290290
Total8,890290
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
9.Creditors within one year

2023

2022

££
Taxation and social security9,0155,797
Other creditors9,38510,931
Accrued liabilities and deferred income1,4896,990
Total19,88923,718
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.