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Registered number: 07764477
Maria Fogg Family Law Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Unaudited Financial Statements
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—7
Page 1
Company Information
Directors A M Fogg
C R Fogg
A Hussey
Company Number 07764477
Registered Office 32 Derby Road Huyton Village
Liverpool
L36 9UJ
Accountants ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
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Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Maria Fogg Family Law Ltd for the year ended 30 November 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Maria Fogg Family Law Ltd for the year ended 30 November 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Maria Fogg Family Law Ltd , as a body, in accordance with the terms of our engagement letter dated 12 September 2023. Our work has been undertaken solely to prepare for your approval the accounts of Maria Fogg Family Law Ltd and state those matters that we have agreed to state to the directors of Maria Fogg Family Law Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Maria Fogg Family Law Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Maria Fogg Family Law Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Maria Fogg Family Law Ltd . You consider that Maria Fogg Family Law Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Maria Fogg Family Law Ltd . 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 financial statements.
Signed
28 August 2024
ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 2
Page 3
Balance Sheet
Registered number: 07764477
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 278,077 215,113
278,077 215,113
CURRENT ASSETS
Stocks 5 92,163 51,038
Debtors 6 11,481 17,774
Cash at bank and in hand 152,994 375,640
256,638 444,452
Creditors: Amounts Falling Due Within One Year 7 (58,256 ) (89,558 )
NET CURRENT ASSETS (LIABILITIES) 198,382 354,894
TOTAL ASSETS LESS CURRENT LIABILITIES 476,459 570,007
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,590 ) (1,913 )
NET ASSETS 474,869 568,094
CAPITAL AND RESERVES
Called up share capital 8 7 8
Capital redemption reserve 28,029 28,029
Profit and Loss Account 446,833 540,057
SHAREHOLDERS' FUNDS 474,869 568,094
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For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
A M Fogg
Director
28 August 2024
The notes on pages 5 to 7 form part of these financial statements.
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Page 5
Notes to the Financial Statements
1. General Information
Maria Fogg Family Law Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07764477 . The registered office is 32 Derby Road Huyton Village, Liverpool, L36 9UJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Nil
Leasehold Nil
Fixtures and fittings 20% Straight Line
Computer equipment 20% Straight Line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2022: 13)
17 13
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4. Tangible Assets
Land & Property
Freehold Leasehold Computer equipment Total
£ £ £ £
Cost
As at 1 December 2022 205,044 - 29,177 234,221
Additions - 60,000 8,546 68,546
As at 30 November 2023 205,044 60,000 37,723 302,767
Depreciation
As at 1 December 2022 - - 19,108 19,108
Provided during the period - - 5,582 5,582
As at 30 November 2023 - - 24,690 24,690
Net Book Value
As at 30 November 2023 205,044 60,000 13,033 278,077
As at 1 December 2022 205,044 - 10,069 215,113
5. Stocks
2023 2022
£ £
Work in progress 92,163 51,038
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 9,436 7,108
Other debtors - 1
Corporation tax recoverable assets 2,045 2,045
Directors' loan accounts - 8,620
11,481 17,774
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 10,462 34,439
VAT 14,370 52,090
Other creditors - Pension Control 1,396 1,021
Accruals and deferred income 32,014 1,750
Directors' loan accounts 14 258
58,256 89,558
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8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 7 8
On 6 April 2023 the company bought and cancelled 12 shares for a consideration of £48,048. 
9. Directors Advances, Credits and Guarantees
As at 1 December 2022 Amounts advanced Amounts repaid Amounts written off As at 30 November 2023
£ £ £ £ £
Mrs Andrea Allen 8,620 - 8,620 - -
The above loans are interest free and repayable on demand. 
10. Related Party Transactions
The following related party transactions were undertaken during the year:
Dividends were paid to the directors in respect of their shareholdings totalling £80,000 (2022 : £72,186)
The aggregate remuneration paid to key management personnel for the year was £68,200 (2021: £70,550).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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