Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-302025-05-09false2023-07-01No description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12054168 2023-07-01 2024-06-30 12054168 2022-07-01 2023-06-30 12054168 2024-06-30 12054168 2023-06-30 12054168 c:Director1 2023-07-01 2024-06-30 12054168 d:ComputerEquipment 2023-07-01 2024-06-30 12054168 d:ComputerEquipment 2024-06-30 12054168 d:ComputerEquipment 2023-06-30 12054168 d:CurrentFinancialInstruments 2024-06-30 12054168 d:CurrentFinancialInstruments 2023-06-30 12054168 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 12054168 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 12054168 d:ShareCapital 2024-06-30 12054168 d:ShareCapital 2023-06-30 12054168 d:RetainedEarningsAccumulatedLosses 2024-06-30 12054168 d:RetainedEarningsAccumulatedLosses 2023-06-30 12054168 c:FRS102 2023-07-01 2024-06-30 12054168 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 12054168 c:FullAccounts 2023-07-01 2024-06-30 12054168 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 12054168 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 12054168









LANDOR LEGAL LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
LANDOR LEGAL LIMITED
REGISTERED NUMBER: 12054168

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
32,870
32,870

  
32,870
32,870

Creditors: amounts falling due within one year
 6 
(18,353)
(16,853)

Net current assets
  
 
 
14,517
 
 
16,017

Total assets less current liabilities
  
14,517
16,017

  

Net assets
  
14,517
16,017


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
14,417
15,917

  
14,517
16,017


Page 1

 
LANDOR LEGAL LIMITED
REGISTERED NUMBER: 12054168
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024

The Director considers 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 Director acknowledges his 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 by: 


................................................
C Harvey
Director

Date: 9 May 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

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

1.


General information

Landor Legal Limited is a private company limited by shares. The company was incorporated in England and Wales and its registered office is Foxglove House Fearby Cross, Fearby, Ripon HG4 4NE. The company registration number is 12054168.

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

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 corporation 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 United Kingdom where the Company operates and generates income.

 
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
-
Fully depreciated

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.

 
2.4

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.

Page 3

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

2.Accounting policies (continued)

 
2.5

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.

 
2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

 
2.7

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 4

 
LANDOR 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 1 (2023 - 1).


4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 July 2023
1,250



At 30 June 2024

1,250



Depreciation


At 1 July 2023
1,250



At 30 June 2024

1,250



Net book value



At 30 June 2024
-


5.


Debtors

2024
2023
£
£


Other debtors
32,870
32,870

32,870
32,870



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
6,045
6,045

Other taxation and social security
3,737
3,737

Accruals and deferred income
8,571
7,071

18,353
16,853


Page 5

 
LANDOR LEGAL LIMITED
 
 
 Page 6