IRIS Accounts Production v24.2.0.383 06881871 director 1.5.23 30.4.24 30.4.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh068818712023-04-30068818712024-04-30068818712023-05-012024-04-30068818712022-04-30068818712022-05-012023-04-30068818712023-04-3006881871ns15:EnglandWales2023-05-012024-04-3006881871ns14:PoundSterling2023-05-012024-04-3006881871ns10:Director12023-05-012024-04-3006881871ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3006881871ns10:SmallEntities2023-05-012024-04-3006881871ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-3006881871ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3006881871ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3006881871ns10:FullAccounts2023-05-012024-04-300688187112023-05-012024-04-3006881871ns10:RegisteredOffice2023-05-012024-04-3006881871ns5:CurrentFinancialInstruments2024-04-3006881871ns5:CurrentFinancialInstruments2023-04-3006881871ns5:Non-currentFinancialInstruments2024-04-3006881871ns5:Non-currentFinancialInstruments2023-04-3006881871ns5:ShareCapital2024-04-3006881871ns5:ShareCapital2023-04-3006881871ns5:RetainedEarningsAccumulatedLosses2024-04-3006881871ns5:RetainedEarningsAccumulatedLosses2023-04-3006881871ns5:NetGoodwill2023-05-012024-04-3006881871ns5:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3006881871ns5:PlantMachinery2023-05-012024-04-3006881871ns5:NetGoodwill2023-04-3006881871ns5:NetGoodwill2024-04-3006881871ns5:NetGoodwill2023-04-3006881871ns5:PlantMachinery2023-04-3006881871ns5:PlantMachinery2024-04-3006881871ns5:PlantMachinery2023-04-3006881871ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-05-012024-04-3006881871ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-04-3006881871ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-04-3006881871ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-30068818711ns10:Director12023-04-30068818711ns10:Director12022-04-30068818711ns10:Director12023-05-012024-04-30068818711ns10:Director12022-05-012023-04-30068818711ns10:Director12024-04-30068818711ns10:Director12023-04-30
REGISTERED NUMBER: 06881871 (England and Wales)











Howard Bernstein Solicitors Ltd

Unaudited Financial Statements

for the Year Ended 30 April 2024






Howard Bernstein Solicitors Ltd (Registered number: 06881871)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


Howard Bernstein Solicitors Ltd

Company Information
for the Year Ended 30 April 2024







Director: H Bernstein





Registered office: Number 3
Henry Square Chambers
Portland Street South
Ashton-Under-Lyne
Lancashire
OL6 7UE





Registered number: 06881871 (England and Wales)





Accountants: Warr & Co Limited
Chartered Accountants
Mynshull House
78 Churchgate
Stockport
Cheshire
SK1 1YJ

Howard Bernstein Solicitors Ltd (Registered number: 06881871)

Balance Sheet
30 April 2024

30.4.24 30.4.23
as restated
Notes £    £   
Fixed assets
Intangible assets 4 - -
Tangible assets 5 35,517 3,405
35,517 3,405

Current assets
Debtors 6 270,526 261,903
Cash at bank 1,799,830 1,449,147
2,070,356 1,711,050
Creditors
Amounts falling due within one year 7 (158,132 ) (123,926 )
Net current assets 1,912,224 1,587,124
Total assets less current liabilities 1,947,741 1,590,529

Creditors
Amounts falling due after more than one
year

8

(35,688

)

-

Provisions for liabilities (8,743 ) (685 )
Net assets 1,903,310 1,589,844

Howard Bernstein Solicitors Ltd (Registered number: 06881871)

Balance Sheet - continued
30 April 2024

30.4.24 30.4.23
as restated
Notes £    £   
Capital and reserves
Called up share capital 100 100
Retained earnings 1,903,210 1,589,744
Shareholders' funds 1,903,310 1,589,844

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 September 2024 and were signed by:





H Bernstein - Director


Howard Bernstein Solicitors Ltd (Registered number: 06881871)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. Statutory information

Howard Bernstein Solicitors Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents amounts chargeable to clients for professional services provided during the year, net of value added tax.

Unbilled fee income is included as amounts recoverable on contracts within debtors. Amounts recoverable on contracts is stated at fair value where the right to consideration has been obtained. Provision is made against unbilled amounts on those engagements where the right to receive payment is contingent on factors outside the control of the company.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Howard Bernstein Solicitors Ltd (Registered number: 06881871)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. Accounting policies - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 8 (2023 - 9 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 May 2023
and 30 April 2024 580,000
Amortisation
At 1 May 2023
and 30 April 2024 580,000
Net book value
At 30 April 2024 -
At 30 April 2023 -

Howard Bernstein Solicitors Ltd (Registered number: 06881871)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

5. Tangible fixed assets
Plant and
machinery
etc
£   
Cost
At 1 May 2023 23,125
Additions 44,047
Disposals (5,309 )
At 30 April 2024 61,863
Depreciation
At 1 May 2023 19,720
Charge for year 11,840
Eliminated on disposal (5,214 )
At 30 April 2024 26,346
Net book value
At 30 April 2024 35,517
At 30 April 2023 3,405

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
Cost
Additions 43,495
At 30 April 2024 43,495
Depreciation
Charge for year 10,874
At 30 April 2024 10,874
Net book value
At 30 April 2024 32,621

Howard Bernstein Solicitors Ltd (Registered number: 06881871)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

6. Debtors: amounts falling due within one year
30.4.24 30.4.23
as restated
£    £   
Trade debtors 30,951 29,838
Amounts recoverable on contract 130,406 125,690
Other debtors 109,169 106,375
270,526 261,903

7. Creditors: amounts falling due within one year
30.4.24 30.4.23
as restated
£    £   
Hire purchase contracts 2,130 -
Taxation and social security 140,412 89,543
Other creditors 15,590 34,383
158,132 123,926

8. Creditors: amounts falling due after more than one year
30.4.24 30.4.23
as restated
£    £   
Hire purchase contracts 35,688 -

9. Other financial commitments

At the end of the year the company had total commitments under operating leases of £19,808 (2023 £23,075).

10. Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

30.4.24 30.4.23
as restated
£    £   
H Bernstein
Balance outstanding at start of year 93,646 -
Amounts advanced 57,900 93,646
Amounts repaid (93,646 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 57,900 93,646