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Registered Number: 04081654
England and Wales

 

 

 

LAW COSTING LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 November 2022

End date: 31 October 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 8,856    3,077 
8,856    3,077 
Current assets      
Debtors 4 307,940    393,475 
Cash at bank and in hand 281,296    248,943 
589,236    642,418 
Creditors: amount falling due within one year 5 (42,588)   (44,311)
Net current assets 546,648    598,107 
 
Total assets less current liabilities 555,504    601,184 
Net assets 555,504    601,184 
 

Capital and reserves
     
Called up share capital 6 1    1 
Share premium account 7 53,082    53,082 
Profit and loss account 502,421    548,101 
Shareholders' funds 555,504    601,184 
 


For the year ended 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 24 July 2024 and were signed on its behalf by:


-------------------------------
G Platt Higgins
Director
1
General Information
Law Costing Limited is a private company, limited by shares, registered in England and Wales, registration number 04081654, registration address 72 Wallasey Road, Wallasey, Wirral, CH44 2AE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable.
The company's liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 15% Reducing Balance
Computer Equipment 33% Straight Line
2.

Average number of employees


Average number of employees during the year was 5 (2022 : 7).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 November 2022 27,307    47,243    74,550 
Additions   7,099    7,099 
Disposals    
At 31 October 2023 27,307    54,342    81,649 
Depreciation
At 01 November 2022 24,796    46,677    71,473 
Charge for year 376    944    1,320 
On disposals    
At 31 October 2023 25,172    47,621    72,793 
Net book values
Closing balance as at 31 October 2023 2,135    6,721    8,856 
Opening balance as at 01 November 2022 2,511    566    3,077 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 216,548    300,553 
Prepayments & Accrued Income 1,392    2,922 
Other Debtors 90,000    90,000 
307,940    393,475 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Credit Card   499 
Corporation Tax 1,490    691 
PAYE & Social Security 5,637    9,915 
Accrued Expenses 15,730    16,457 
Pension payable   619 
Directors' Current Accounts 2,097    2,097 
VAT 17,634    14,033 
42,588    44,311 

6.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
1 Ordinary share of £1.00 each  
 

7.

Share premium account

2023
£
  2022
£
Equity Share Premium b/fwd 53,082    53,082 
53,082    53,082 

2