2023-11-012024-10-312024-10-31false12960629A&C LAW LTD2024-12-04falseiso4217:GBPxbrli:pure129606292023-11-01129606292024-10-31129606292023-11-012024-10-31129606292022-11-01129606292023-10-31129606292022-11-012023-10-3112960629bus:SmallEntities2023-11-012024-10-3112960629bus:AuditExempt-NoAccountantsReport2023-11-012024-10-3112960629bus:FullAccounts2023-11-012024-10-3112960629bus:PrivateLimitedCompanyLtd2023-11-012024-10-3112960629core:WithinOneYear2024-10-3112960629core:AfterOneYear2024-10-3112960629core:WithinOneYear2023-10-3112960629core:AfterOneYear2023-10-3112960629core:ShareCapital2024-10-3112960629core:SharePremium2024-10-3112960629core:RevaluationReserve2024-10-3112960629core:OtherReservesSubtotal2024-10-3112960629core:RetainedEarningsAccumulatedLosses2024-10-3112960629core:ShareCapital2023-10-3112960629core:SharePremium2023-10-3112960629core:RevaluationReserve2023-10-3112960629core:OtherReservesSubtotal2023-10-3112960629core:RetainedEarningsAccumulatedLosses2023-10-3112960629core:LandBuildings2024-10-3112960629core:PlantMachinery2024-10-3112960629core:Vehicles2024-10-3112960629core:FurnitureFittings2024-10-3112960629core:OfficeEquipment2024-10-3112960629core:NetGoodwill2024-10-3112960629core:IntangibleAssetsOtherThanGoodwill2024-10-3112960629core:ListedExchangeTraded2024-10-3112960629core:UnlistedNon-exchangeTraded2024-10-3112960629core:LandBuildings2023-10-3112960629core:PlantMachinery2023-10-3112960629core:Vehicles2023-10-3112960629core:FurnitureFittings2023-10-3112960629core:OfficeEquipment2023-10-3112960629core:NetGoodwill2023-10-3112960629core:IntangibleAssetsOtherThanGoodwill2023-10-3112960629core:ListedExchangeTraded2023-10-3112960629core:UnlistedNon-exchangeTraded2023-10-3112960629core:LandBuildings2023-11-012024-10-3112960629core:PlantMachinery2023-11-012024-10-3112960629core:Vehicles2023-11-012024-10-3112960629core:FurnitureFittings2023-11-012024-10-3112960629core:OfficeEquipment2023-11-012024-10-3112960629core:NetGoodwill2023-11-012024-10-3112960629core:IntangibleAssetsOtherThanGoodwill2023-11-012024-10-3112960629core:ListedExchangeTraded2023-11-012024-10-3112960629core:UnlistedNon-exchangeTraded2023-11-012024-10-3112960629core:MoreThanFiveYears2023-11-012024-10-3112960629core:Non-currentFinancialInstruments2024-10-3112960629core:Non-currentFinancialInstruments2023-10-3112960629dpl:CostSales2023-11-012024-10-3112960629dpl:DistributionCosts2023-11-012024-10-3112960629core:LandBuildings2023-11-012024-10-3112960629core:PlantMachinery2023-11-012024-10-3112960629core:Vehicles2023-11-012024-10-3112960629core:FurnitureFittings2023-11-012024-10-3112960629core:OfficeEquipment2023-11-012024-10-3112960629dpl:AdministrativeExpenses2023-11-012024-10-3112960629core:NetGoodwill2023-11-012024-10-3112960629core:IntangibleAssetsOtherThanGoodwill2023-11-012024-10-3112960629dpl:GroupUndertakings2023-11-012024-10-3112960629dpl:ParticipatingInterests2023-11-012024-10-3112960629dpl:GroupUndertakingscore:ListedExchangeTraded2023-11-012024-10-3112960629core:ListedExchangeTraded2023-11-012024-10-3112960629dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-11-012024-10-3112960629core:UnlistedNon-exchangeTraded2023-11-012024-10-3112960629dpl:CostSales2022-11-012023-10-3112960629dpl:DistributionCosts2022-11-012023-10-3112960629core:LandBuildings2022-11-012023-10-3112960629core:PlantMachinery2022-11-012023-10-3112960629core:Vehicles2022-11-012023-10-3112960629core:FurnitureFittings2022-11-012023-10-3112960629core:OfficeEquipment2022-11-012023-10-3112960629dpl:AdministrativeExpenses2022-11-012023-10-3112960629core:NetGoodwill2022-11-012023-10-3112960629core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3112960629dpl:GroupUndertakings2022-11-012023-10-3112960629dpl:ParticipatingInterests2022-11-012023-10-3112960629dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-3112960629core:ListedExchangeTraded2022-11-012023-10-3112960629dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-3112960629core:UnlistedNon-exchangeTraded2022-11-012023-10-3112960629core:NetGoodwill2024-10-3112960629core:IntangibleAssetsOtherThanGoodwill2024-10-3112960629core:LandBuildings2024-10-3112960629core:PlantMachinery2024-10-3112960629core:Vehicles2024-10-3112960629core:FurnitureFittings2024-10-3112960629core:OfficeEquipment2024-10-3112960629core:AfterOneYear2024-10-3112960629core:WithinOneYear2024-10-3112960629core:ListedExchangeTraded2024-10-3112960629core:UnlistedNon-exchangeTraded2024-10-3112960629core:ShareCapital2024-10-3112960629core:SharePremium2024-10-3112960629core:RevaluationReserve2024-10-3112960629core:OtherReservesSubtotal2024-10-3112960629core:RetainedEarningsAccumulatedLosses2024-10-3112960629core:NetGoodwill2023-10-3112960629core:IntangibleAssetsOtherThanGoodwill2023-10-3112960629core:LandBuildings2023-10-3112960629core:PlantMachinery2023-10-3112960629core:Vehicles2023-10-3112960629core:FurnitureFittings2023-10-3112960629core:OfficeEquipment2023-10-3112960629core:AfterOneYear2023-10-3112960629core:WithinOneYear2023-10-3112960629core:ListedExc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A&C LAW LTD

Registered Number
12960629
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

A&C LAW LTD
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

Geraldine Kathleen Watson

Registered Address

2 Awe Drive
Leicester
LE19 4DR

Registered Number

12960629 (England and Wales)
A&C LAW LTD
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets34,8007,200
Tangible assets42,766583
7,5667,783
Current assets
Debtors515,1508,890
Cash at bank and on hand10,70411,473
25,85420,363
Creditors amounts falling due within one year6(16,617)(19,889)
Net current assets (liabilities)9,237474
Total assets less current liabilities16,8038,257
Net assets16,8038,257
Capital and reserves
Called up share capital22
Profit and loss account16,8018,255
Shareholders' funds16,8038,257
The financial statements were approved and authorised for issue by the Director on 4 December 2024, and are signed on its behalf by:
Geraldine Kathleen Watson
Director
Registered Company No. 12960629
A&C LAW LTD
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment3
2.Average number of employees

20242023
Average number of employees during the year11
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 November 2312,00012,000
At 31 October 2412,00012,000
Amortisation and impairment
At 01 November 234,8004,800
Charge for year2,4002,400
At 31 October 247,2007,200
Net book value
At 31 October 244,8004,800
At 31 October 237,2007,200
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 November 231,3751,375
Additions3,1193,119
At 31 October 244,4944,494
Depreciation and impairment
At 01 November 23792792
Charge for year936936
At 31 October 241,7281,728
Net book value
At 31 October 242,7662,766
At 31 October 23583583
5.Debtors: amounts due within one year

2024

2023

££
Other debtors14,8618,600
Prepayments and accrued income289290
Total15,1508,890
6.Creditors: amounts due within one year

2024

2023

££
Taxation and social security15,6279,015
Other creditors-9,385
Accrued liabilities and deferred income9901,489
Total16,61719,889
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.