Company registration number 09674122 (England and Wales)
COMPLETE FAMILY LAW LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
PAGES FOR FILING WITH REGISTRAR
COMPLETE FAMILY LAW LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
COMPLETE FAMILY LAW LIMITED
BALANCE SHEET
AS AT
31 JULY 2024
31 July 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
4
5,149
12,954
Current assets
Debtors
5
192,828
204,864
Cash at bank and in hand
85,800
14,212
278,628
219,076
Creditors: amounts falling due within one year
6
(165,365)
(137,177)
Net current assets
113,263
81,899
Total assets less current liabilities
118,412
94,853
Creditors: amounts falling due after more than one year
7
(20,194)
(23,747)
Provisions for liabilities
(1,391)
(3,238)
Net assets
96,827
67,868
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
96,727
67,768
Total equity
96,827
67,868
COMPLETE FAMILY LAW LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2024
31 July 2024
- 2 -

For the financial year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 19 February 2025
Miss C Rosser-Davies
Director
Company registration number 09674122 (England and Wales)
COMPLETE FAMILY LAW LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
- 3 -
1
Accounting policies
Company information

Complete Family Law Limited is a private company limited by shares incorporated in England and Wales. The registered office is Kings Arms House, High Street, Brasted, Westerham, England, TN16 1JA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements have been prepared under the historic cost convention.

 

The financial statements are presented in Sterling (£) which is also the functional currency for the company.

1.2
Going concern

Atruet the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, valued added tax and other sales taxes.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
33% on straight line
Computers
33% on straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

Taxation for the year comprised 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

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.

COMPLETE FAMILY LAW LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
1
Accounting policies
(Continued)
- 4 -
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 timing differences.

 

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

2
Judgements and key sources of estimation uncertainty

The preparation of financial statements requires management to make judgements, estimates and assumptions about the carrying value of assets and liabilities, that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on continuing basis. Revisions to accounting estimates are recognised in the period which the estimates is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
12
12
COMPLETE FAMILY LAW LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
- 5 -
4
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 August 2023
1,733
22,704
24,437
Disposals
-
0
(4,657)
(4,657)
At 31 July 2024
1,733
18,047
19,780
Depreciation and impairment
At 1 August 2023
689
10,794
11,483
Depreciation charged in the year
578
6,810
7,388
Eliminated in respect of disposals
-
0
(4,240)
(4,240)
At 31 July 2024
1,267
13,364
14,631
Carrying amount
At 31 July 2024
466
4,683
5,149
At 31 July 2023
1,044
11,910
12,954
5
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
72,377
81,332
Other debtors
120,451
123,532
192,828
204,864
6
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans
3,555
8,934
Trade creditors
22,491
19,159
Taxation and social security
79,164
43,377
Other creditors
60,155
65,707
165,365
137,177

During the year ended 31 July 2021 the company received a bounce back loan totalling £35,000. interest is charged on this loan at 2.5% and it is repayable over 6 years. The total amount due is included within bank loans in notes 7 and 8.

 

 

 

 

 

COMPLETE FAMILY LAW LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
- 6 -
7
Creditors: amounts falling due after more than one year
2024
2023
Notes
£
£
Bank loans and overdrafts
20,194
23,747
Amounts included above which fall due after five years are as follows:
Payable by instalments
(5,050)
(8,976)
8
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
9
Related party transactions

During the year amounts were invoiced to Complete Family Law Limited from CJRD Property Limited, a company under common control and management, totalling £54,559 of this amount £47,055 was for rental charges and £7,504 was for utilities and repairs. As at 31 July 2024 the company was owed £102,883 (2023: £107,883) by CJRD Property Limited. No interest was charged on the loan and it is repayable on demand.

10
Directors' transactions

Dividends totalling £30,242 (2023: 44,806) were paid in the year in respect of shares held by the company's directors.

2024-07-312023-08-01falsefalsefalse19 February 2025CCH SoftwareCCH Accounts Production 2024.310No description of principal activityMiss C Rosser-Davies096741222023-08-012024-07-31096741222024-07-31096741222023-07-3109674122core:FurnitureFittings2024-07-3109674122core:ComputerEquipment2024-07-3109674122core:FurnitureFittings2023-07-3109674122core:ComputerEquipment2023-07-3109674122core:CurrentFinancialInstrumentscore:WithinOneYear2024-07-3109674122core:CurrentFinancialInstrumentscore:WithinOneYear2023-07-3109674122core:Non-currentFinancialInstrumentscore:AfterOneYear2024-07-3109674122core:Non-currentFinancialInstrumentscore:AfterOneYear2023-07-3109674122core:CurrentFinancialInstruments2024-07-3109674122core:CurrentFinancialInstruments2023-07-3109674122core:ShareCapital2024-07-3109674122core:ShareCapital2023-07-3109674122core:RetainedEarningsAccumulatedLosses2024-07-3109674122core:RetainedEarningsAccumulatedLosses2023-07-3109674122bus:Director12023-08-012024-07-3109674122core:FurnitureFittings2023-08-012024-07-3109674122core:ComputerEquipment2023-08-012024-07-31096741222022-08-012023-07-3109674122core:FurnitureFittings2023-07-3109674122core:ComputerEquipment2023-07-31096741222023-07-3109674122core:WithinOneYear2024-07-3109674122core:WithinOneYear2023-07-3109674122core:Non-currentFinancialInstruments2024-07-3109674122core:Non-currentFinancialInstruments2023-07-3109674122core:ShareCapital2023-08-012024-07-3109674122core:ShareCapital2022-08-012023-07-3109674122bus:PrivateLimitedCompanyLtd2023-08-012024-07-3109674122bus:SmallCompaniesRegimeForAccounts2023-08-012024-07-3109674122bus:FRS1022023-08-012024-07-3109674122bus:AuditExemptWithAccountantsReport2023-08-012024-07-3109674122bus:FullAccounts2023-08-012024-07-31xbrli:purexbrli:sharesiso4217:GBP