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REGISTERED NUMBER: 10801908 (England and Wales)












Unaudited Financial Statements

for the Year Ended 30 June 2023

for

David Hetherington Legal Limited

David Hetherington Legal Limited (Registered number: 10801908)






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


David Hetherington Legal Limited

Company Information
for the Year Ended 30 June 2023







DIRECTOR: D Hetherington





REGISTERED OFFICE: 18 Mellor Drive
Sutton Coldfield
B74 4TL





REGISTERED NUMBER: 10801908 (England and Wales)





ACCOUNTANTS: Locke Williams Associates LLP
Chartered Accountants
c/o Blackthorn House
St Pauls Square
Birmingham
West Midlands
B3 1RL

David Hetherington Legal Limited (Registered number: 10801908)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,442 -

CURRENT ASSETS
Debtors 5 48,713 33,896
Cash at bank 19,607 14,554
68,320 48,450
CREDITORS
Amounts falling due within one year 6 29,850 29,480
NET CURRENT ASSETS 38,470 18,970
TOTAL ASSETS LESS CURRENT
LIABILITIES

42,912

18,970

PROVISIONS FOR LIABILITIES 844 -
NET ASSETS 42,068 18,970

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 41,968 18,870
SHAREHOLDERS' FUNDS 42,068 18,970

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 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.

David Hetherington Legal Limited (Registered number: 10801908)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 March 2024 and were signed by:





D Hetherington - Director


David Hetherington Legal Limited (Registered number: 10801908)

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

1. STATUTORY INFORMATION

David Hetherington Legal Limited is a private company, limited by shares , registered in England and Wales. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the supply of legal services is recognised when; the amount of revenue can be measured reliably; it is probable that the economic benefits associated with the transaction will flow to the entity; the stage of completion of the transaction at the end of the reporting period can be measured reliably; and
the costs incurred for the transaction and the costs to complete the transaction can be measured reliably.

Where the outcome cannot be estimated reliably, and it is also not possible to determine whether the costs incurred are recoverable, in these circumstances no revenue is recognised until the outcome can be estimated reliably.

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

David Hetherington Legal Limited (Registered number: 10801908)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2022 7,942
Additions 4,489
Disposals (4,910 )
At 30 June 2023 7,521
DEPRECIATION
At 1 July 2022 7,942
Charge for year 47
Eliminated on disposal (4,910 )
At 30 June 2023 3,079
NET BOOK VALUE
At 30 June 2023 4,442

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 48,613 33,796
Other debtors 100 100
48,713 33,896

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Taxation and social security 5,027 5,375
Other creditors 24,823 24,105
29,850 29,480

7. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 30.6.23 30.6.22
value: £    £   
100 Ordinary shares 1 100 100