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REGISTERED NUMBER: SC560083 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

FERGUSON LEGAL LIMITED

FERGUSON LEGAL LIMITED (REGISTERED NUMBER: SC560083)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


FERGUSON LEGAL LIMITED

Company Information
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: Miss C A Ferguson





REGISTERED OFFICE: Corner Cottage
Cairnton Road
Inchmarlo
Banchory
Aberdeenshire
AB31 4AP





REGISTERED NUMBER: SC560083 (Scotland)





ACCOUNTANTS: Fyfe Moir & Associates
1st Floor, 5 Abercrombie Crt
Prospect Road,
Westhill
Aberdeenshire
Grampian
AB32 6FE

FERGUSON LEGAL LIMITED (REGISTERED NUMBER: SC560083)

Balance Sheet
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,156 2,272

CURRENT ASSETS
Debtors 5 13,502 3,659
Cash at bank 14,447 25,218
27,949 28,877
CREDITORS
Amounts falling due within one year 6 4,716 7,604
NET CURRENT ASSETS 23,233 21,273
TOTAL ASSETS LESS CURRENT
LIABILITIES

24,389

23,545

PROVISIONS FOR LIABILITIES 7 220 432
NET ASSETS 24,169 23,113

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 24,069 23,013
SHAREHOLDERS' FUNDS 24,169 23,113

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

FERGUSON LEGAL LIMITED (REGISTERED NUMBER: SC560083)

Balance Sheet - continued
31 MARCH 2025


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 22 April 2025 and were signed by:





Miss C A Ferguson - Director


FERGUSON LEGAL LIMITED (REGISTERED NUMBER: SC560083)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Ferguson Legal Limited is a private company, limited by shares , registered in Scotland. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

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.

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.

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 1 (2024 - 1 ) .

FERGUSON LEGAL LIMITED (REGISTERED NUMBER: SC560083)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 April 2024
and 31 March 2025 3,423
DEPRECIATION
At 1 April 2024 1,151
Charge for year 1,116
At 31 March 2025 2,267
NET BOOK VALUE
At 31 March 2025 1,156
At 31 March 2024 2,272

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 10,476 660
Prepayments 3,026 2,999
13,502 3,659

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts - 201
Trade creditors 34 13
Tax 2,805 3,444
VAT 1,544 3,946
Directors' current accounts 333 -
4,716 7,604

7. PROVISIONS FOR LIABILITIES
31.3.25 31.3.24
£    £   
Deferred tax 220 432

FERGUSON LEGAL LIMITED (REGISTERED NUMBER: SC560083)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025

7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2024 432
Movement in year (212 )
Balance at 31 March 2025 220