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Company Registration No. 11467152 (England and Wales)
CALCUTT LAW LTD Unaudited accounts for the year ended 31 July 2024
CALCUTT LAW LTD Unaudited accounts Contents
Page
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CALCUTT LAW LTD Company Information for the year ended 31 July 2024
Director
H L Calcutt
Company Number
11467152 (England and Wales)
Registered Office
151 WHITELADIES ROAD CLIFTON BRISTOL BS8 2RA
Accountants
FARQUHAR PARTNERSHIP LIMITED 151 WHITELADIES ROAD CLIFTON BRISTOL BS8 2RA
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of CALCUTT LAW LTD for the year ended 31 July 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CALCUTT LAW LTD for the year ended 31 July 2024 as set out on pages 5 - 8 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of CALCUTT LAW LTD, as a body, in accordance with the terms of our engagement letter dated 7 August 2018. Our work has been undertaken solely to prepare for your approval the accounts of CALCUTT LAW LTD and state those matters that we have agreed to state to the Board of Directors of CALCUTT LAW LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CALCUTT LAW LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that CALCUTT 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 of CALCUTT LAW LTD. You consider that CALCUTT LAW LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of CALCUTT 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 statutory accounts.
FARQUHAR PARTNERSHIP LIMITED Chartered Certified Accountants 151 WHITELADIES ROAD CLIFTON BRISTOL BS8 2RA 16 October 2024
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CALCUTT LAW LTD Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,738 
2,867 
Current assets
Debtors
23,101 
14,653 
Cash at bank and in hand
101,432 
100,943 
124,533 
115,596 
Creditors: amounts falling due within one year
(50,588)
(48,383)
Net current assets
73,945 
67,213 
Total assets less current liabilities
76,683 
70,080 
Provisions for liabilities
Deferred tax
(684)
(708)
Net assets
75,999 
69,372 
Capital and reserves
Called up share capital
13 
13 
Profit and loss account
75,986 
69,359 
Shareholders' funds
75,999 
69,372 
For the year ending 31 July 2024 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 director acknowledges her 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 and authorised for issue on 25 October 2024 and were signed on its behalf by
H L Calcutt Director Company Registration No. 11467152
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CALCUTT LAW LTD Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
CALCUTT LAW LTD is a private company, limited by shares, registered in England and Wales, registration number 11467152. The registered office is 151 WHITELADIES ROAD, CLIFTON, BRISTOL, BS8 2RA.
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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax. 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.
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:
Computer equipment
20% Straight line basis
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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CALCUTT LAW LTD Notes to the Accounts for the year ended 31 July 2024
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 August 2023
5,382 
Additions
1,067 
Disposals
(133)
At 31 July 2024
6,316 
Depreciation
At 1 August 2023
2,515 
Charge for the year
1,171 
On disposals
(108)
At 31 July 2024
3,578 
Net book value
At 31 July 2024
2,738 
At 31 July 2023
2,867 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
22,797 
14,195 
Accrued income and prepayments
301 
458 
Other debtors
3 
- 
23,101 
14,653 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
1,300 
2,160 
Taxes and social security
43,315 
38,888 
Other creditors
- 
105 
Loans from directors
3,805 
5,813 
Accruals
2,168 
1,417 
50,588 
48,383 
7
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
684 
708 
2024 
2023 
£ 
£ 
Provision at start of year
708 
425 
(Credited)/charged to the profit and loss account
(24)
283 
Provision at end of year
684 
708 
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CALCUTT LAW LTD Notes to the Accounts for the year ended 31 July 2024
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10 
10 
3 A Ordinary shares of £1 each
3 
3 
13 
13 
9
Operating lease commitments
2024 
2023 
£ 
£ 
At 31 July 2024 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
1,285 
910 
10
Average number of employees
During the year the average number of employees was 3 (2023: 2).
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