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REGISTERED NUMBER: SC765216 (Scotland)





















Unaudited Financial Statements

For The Period 6 April 2023 to 31 March 2024

for

DHM Law Limited

DHM Law Limited (Registered number: SC765216)






Contents of the Financial Statements
For The Period 6 April 2023 to 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

DHM Law Limited

Company Information
For The Period 6 April 2023 to 31 March 2024







DIRECTORS: Mrs G Docherty
M R Hankinson
C F McInnes





REGISTERED OFFICE: 247 West George Street
Glasgow
G2 4QE





REGISTERED NUMBER: SC765216 (Scotland)





ACCOUNTANTS: Atkinson Donnelly LLP
1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH

DHM Law Limited (Registered number: SC765216)

Balance Sheet
31 March 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 9,277

CURRENT ASSETS
Debtors 5 38,097
Cash at bank 1,963,712
2,001,809
CREDITORS
Amounts falling due within one year 6 1,821,651
NET CURRENT ASSETS 180,158
TOTAL ASSETS LESS CURRENT
LIABILITIES

189,435

PROVISIONS FOR LIABILITIES 7 1,763
NET ASSETS 187,672

CAPITAL AND RESERVES
Called up share capital 300
Retained earnings 187,372
SHAREHOLDERS' FUNDS 187,672

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2024 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.

DHM Law Limited (Registered number: SC765216)

Balance Sheet - continued
31 March 2024


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 15 August 2024 and were signed on its behalf by:




M R Hankinson - Director



C F McInnes - Director


DHM Law Limited (Registered number: SC765216)

Notes to the Financial Statements
For The Period 6 April 2023 to 31 March 2024

1. STATUTORY INFORMATION

DHM Law 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Computer equipment - 20% on cost

Financial instruments
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Cash and Bank Balances
Cash and bank balances are measured at the transaction price.

Taxation
Taxation for the period 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 period 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.

DHM Law Limited (Registered number: SC765216)

Notes to the Financial Statements - continued
For The Period 6 April 2023 to 31 March 2024

2. ACCOUNTING POLICIES - continued

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 period was 6 .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
Additions 733 10,817 11,550
At 31 March 2024 733 10,817 11,550
DEPRECIATION
Charge for period 110 2,163 2,273
At 31 March 2024 110 2,163 2,273
NET BOOK VALUE
At 31 March 2024 623 8,654 9,277

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 38,097

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Taxation and social security 86,984
Other creditors 1,734,667
1,821,651

7. PROVISIONS FOR LIABILITIES
£   
Deferred tax 1,763

DHM Law Limited (Registered number: SC765216)

Notes to the Financial Statements - continued
For The Period 6 April 2023 to 31 March 2024

7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Charge to Income Statement during period 1,763
Balance at 31 March 2024 1,763

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
DHM Law Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DHM Law Limited for the period ended 31 March 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of DHM Law Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of DHM Law Limited and state those matters that we have agreed to state to the Board of Directors of DHM Law Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that DHM Law Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of DHM Law Limited. You consider that DHM Law Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of DHM Law Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Atkinson Donnelly LLP
1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH


15 August 2024