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Registered number: 04276164














BREEDY HENDERSON (LEGAL SERVICES) LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED  31 AUGUST 2024

 
BREEDY HENDERSON (LEGAL SERVICES) LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 5


 
BREEDY HENDERSON (LEGAL SERVICES) LIMITED
REGISTERED NUMBER:04276164

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,715
2,741

Current assets
  

Debtors: amounts falling due within one year
 5 
222,398
281,309

Bank and cash balances
  
36,847
7,103

  
259,245
288,412

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(39,808)
(155,748)

Net current assets
  
 
 
219,437
 
 
132,664

Total assets less current liabilities
  
222,152
135,405

  

Net assets
  
222,152
135,405


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
222,052
135,305

  
222,152
135,405


The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 January 2025.



R Breedy
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
BREEDY HENDERSON (LEGAL SERVICES) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Breedy Henderson (Legal Services) Limited is a limited Company incorporated in England and Wales, with its registered office address at 2nd Floor Connaught House, 1-3 Mount Street, London, W1K 3NB.
The financial statements are presented in £ sterling, which is the functional currency of the Company.
The principal activity of the Company is that of business support services relating to legal and compliance.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.
Turnover is recognised when the service is provided. 

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Computer equipment
-
33%
Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 2

 
BREEDY HENDERSON (LEGAL SERVICES) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.4

Basic financial instruments

The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to/from related parties. 
Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs.  Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs.  Subsequently they are measure at amortised cost using the effect interest method, less any impairments losses in the case of trade and other debtors, and loans to related parties. 
Interest bearing borrowings, such bank loans, classified as basic financial instruments are recognised initially at the present value of future payments discounted at a market rate of interest. Thereafter they are stated at amortised cost using the effective interest method.
 
Cash and cash equivalents comprise cash balances and call deposits.  Bank overdrafts that are repayable on demand and form an integral part of the company's cash management. 

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 -2).

Page 3

 
BREEDY HENDERSON (LEGAL SERVICES) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 September 2023
4,229


Additions
999



At 31 August 2024

5,228



Depreciation


At 1 September 2023
1,488


Charge for the year on owned assets
1,025



At 31 August 2024

2,513



Net book value



At 31 August 2024
2,715



At 31 August 2023
2,741


5.


Debtors

2024
2023
£
£


Trade debtors
216,807
276,895

Prepayments and accrued income
5,591
4,414

222,398
281,309



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
5,261
30,287

Other taxation and social security
21,411
2,999

Other creditors
10,936
120,462

Accruals and deferred income
2,200
2,000

39,808
155,748


Page 4

 
BREEDY HENDERSON (LEGAL SERVICES) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 -100) Ordinary shares of £1 each
100
100


Page 5