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WEISBERG LEGAL LIMITED

Registered Number
12856118
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

WEISBERG LEGAL LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

WEISBERG, Kieran James
WELLS, Lindsay Ann

Registered Address

4-5 Hayes Place
Bath
BA2 4QW

Registered Number

12856118 (England and Wales)
WEISBERG LEGAL LIMITED
Statement of Financial Position
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets411,0998,038
11,0998,038
Current assets
Debtors5219,56358,969
Cash at bank and on hand11,159176,020
230,722234,989
Creditors amounts falling due within one year6(212,944)(196,243)
Net current assets (liabilities)17,77838,746
Total assets less current liabilities28,87746,784
Provisions for liabilities7(2,402)(1,748)
Net assets26,47545,036
Capital and reserves
Called up share capital100100
Profit and loss account26,37544,936
Shareholders' funds26,47545,036
The financial statements were approved and authorised for issue by the Board of Directors on 23 January 2025, and are signed on its behalf by:
WEISBERG, Kieran James
Director
Registered Company No. 12856118
WEISBERG LEGAL LIMITED
Notes to the Financial Statements
for the year ended 30 September 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.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. 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
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows: Goodwill - Over 1 year
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Fixtures and fittings5
Office Equipment3
Finance leases and hire purchase contracts
Assets held under finance leases, which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease. Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
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.
Financial instruments
The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20242023
Average number of employees during the year108
3.Intangible assets
Goodwill arose on the acquisition of the trade assets of an unincorporated business on 30 October 2020.

Goodwill

Total

££
Cost or valuation
At 01 October 2311
At 30 September 2411
Amortisation and impairment
At 01 October 2311
At 30 September 2411
Net book value
At 30 September 24--
At 30 September 23--
4.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 October 234,77014,10018,870
Additions7,2061,9559,161
At 30 September 2411,97616,05528,031
Depreciation and impairment
At 01 October 231,7979,03510,832
Charge for year2,2143,8866,100
At 30 September 244,01112,92116,932
Net book value
At 30 September 247,9653,13411,099
At 30 September 232,9735,0658,038
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables13,8913,210
Other debtors150,000-
Prepayments and accrued income55,67255,759
Total219,56358,969
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables4,6752,292
Taxation and social security151,985133,425
Other creditors53,15156,428
Accrued liabilities and deferred income3,1334,098
Total212,944196,243
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)2,4021,748
Total2,4021,748
8.Pension commitments
The pension cost charge represents contributions payable by the company to the fund. As at the year end £1,491 (2023: £1,048) was outstanding.
9.Other commitments
At 30 September 2023 the company had future minimum lease payments under non-cancellable operating leases of £4,290 (2023: £4,663).
10.Related party transactions
As at 30 September 2024, a company under common control owed £150,000 (2023: nil) to Weisberg Legal Limited. The amounts are unsecured, interest-fee and repayable on demand. Included in Creditors is a balance of £15,824, repayment of which has been personally guaranteed by one of the directors.