Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-302The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false2023-07-01Solicitors acting in corporate law2truetrue 10623487 2023-07-01 2024-06-30 10623487 2022-07-01 2023-06-30 10623487 2024-06-30 10623487 2023-06-30 10623487 c:Director2 2023-07-01 2024-06-30 10623487 d:CurrentFinancialInstruments 2024-06-30 10623487 d:CurrentFinancialInstruments 2023-06-30 10623487 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 10623487 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 10623487 d:ShareCapital 2024-06-30 10623487 d:ShareCapital 2023-06-30 10623487 d:RetainedEarningsAccumulatedLosses 2024-06-30 10623487 d:RetainedEarningsAccumulatedLosses 2023-06-30 10623487 c:FRS102 2023-07-01 2024-06-30 10623487 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 10623487 c:FullAccounts 2023-07-01 2024-06-30 10623487 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 10623487 2 2023-07-01 2024-06-30 10623487 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 10623487









BARNES ROFFE LEGAL LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

 
BARNES ROFFE LEGAL LIMITED
REGISTERED NUMBER: 10623487

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
102,518
173,314

Cash at bank and in hand
  
101,005
81,756

  
203,523
255,070

Creditors: amounts falling due within one year
 5 
(109,858)
(110,153)

Net current assets
  
 
 
93,665
 
 
144,917

Total assets less current liabilities
  
93,665
144,917

  

Net assets
  
93,665
144,917


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
93,565
144,817

  
93,665
144,917


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 income and retained earnings 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 25 March 2025.




M Howat
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
BARNES ROFFE LEGAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Barnes Roffe Legal Limited ("the Company") is a private company limited by shares and incorporated in England and Wales. The address of its registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, E11 1GA.
The principal activity of the company in the period under review was that of acting as solicitors, mainly in commercial law.

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 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.

The following principal accounting policies have been applied:

  
2.2

Revenue

Revenue represents amounts recoverable from clients for professional services provided during the period. It is measured at the fair value of consideration received or receivable on each client assignment, including expenses and disbursements but excluding Value Added Tax. Revenue is recognised when the amount can be reliably measured and it is probable that future economic benefits will flow.
Revenue recognition occurs in the period in which services are rendered by reference to the stage of completion, which is assessed on actual services provided as a proportion of total services to be provided.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Interest income

Interest income is recognised in the Statement of income and retained earnings using the effective interest method.

 
2.5

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 balance sheet date in the countries where the Company operates and generates income.

Page 2

 
BARNES ROFFE LEGAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

Financial instruments

The Company only 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.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 3

 
BARNES ROFFE LEGAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

3.


Employees

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


4.


Debtors

2024
2023
£
£


Trade debtors
63,009
167,704

Other debtors
39,509
5,610

102,518
173,314



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
8,314
20,443

Corporation tax
47,320
44,008

Other taxation and social security
26,724
15,656

Other creditors
5,000
10,046

Accruals and deferred income
22,500
20,000

109,858
110,153


 
Page 4