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Company Registration No. 12119908 (England and Wales)
Irving Legal Ltd Unaudited accounts for the year ended 31 December 2023
Irving Legal Ltd Unaudited accounts Contents
Page
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Irving Legal Ltd Company Information for the year ended 31 December 2023
Directors
Janet Irving Estelle Humphreys
Company Number
12119908 (England and Wales)
Registered Office
387 Chartridge Lane Chesham Buckinghamshire HP5 2SL United Kingdom
Accountants
John Phillips 387 Chartridge Lane Chesham Bucks HP5 2SL
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Irving Legal Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
12,196 
14,825 
Current assets
Debtors
129,072 
129,906 
Cash at bank and in hand
19,835 
30,135 
148,907 
160,041 
Creditors: amounts falling due within one year
(138,163)
(152,835)
Net current assets
10,744 
7,206 
Total assets less current liabilities
22,940 
22,031 
Creditors: amounts falling due after more than one year
- 
(23,646)
Net assets/(liabilities)
22,940 
(1,615)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
22,840 
(1,715)
Shareholders' funds
22,940 
(1,615)
For the year ending 31 December 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 September 2024 and were signed on its behalf by
Janet Irving Director Company Registration No. 12119908
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Irving Legal Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Irving Legal Ltd is a private company, limited by shares, registered in England and Wales, registration number 12119908. The registered office is 387 Chartridge Lane, Chesham, Buckinghamshire, HP5 2SL, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4 years
Fixtures & fittings
4 years
Computer equipment
4 years
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2023
10,233 
9,533 
19,766 
Additions
- 
1,438 
1,438 
At 31 December 2023
10,233 
10,971 
21,204 
Depreciation
At 1 January 2023
2,558 
2,383 
4,941 
Charge for the year
1,919 
2,148 
4,067 
At 31 December 2023
4,477 
4,531 
9,008 
Net book value
At 31 December 2023
5,756 
6,440 
12,196 
At 31 December 2022
7,675 
7,150 
14,825 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
886 
3,175 
Other debtors
128,186 
126,731 
129,072 
129,906 
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Irving Legal Ltd Notes to the Accounts for the year ended 31 December 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
6,134 
15,424 
Trade creditors
27,423 
35,225 
Taxes and social security
20,010 
7,642 
Other creditors
52,323 
72,422 
Loans from directors
21,173 
1,122 
Accruals
11,100 
21,000 
138,163 
152,835 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
- 
23,646 
8
Transactions with related parties
The company owed its directors Janet Irving and Estelle Humphries £20,273 and £900 respectively as at the year end (2022 - £1,122 and £nil). Interest is not charged on the balances owing. The company took over debts owed by its predecessor Irving & Co solicitors to The Legal Services Commission in relation to Legal Aid, and a Covid bounce back loan. The bounce back loan was been fully repaid in the period.
9
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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