IRIS Accounts Production v25.1.3.33 07073243 director 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh070732432024-03-31070732432025-03-31070732432024-04-012025-03-31070732432023-03-31070732432023-04-012024-03-31070732432024-03-3107073243ns15:EnglandWales2024-04-012025-03-3107073243ns14:PoundSterling2024-04-012025-03-3107073243ns10:Director12024-04-012025-03-3107073243ns10:PrivateLimitedCompanyLtd2024-04-012025-03-3107073243ns10:SmallEntities2024-04-012025-03-3107073243ns10:AuditExemptWithAccountantsReport2024-04-012025-03-3107073243ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-3107073243ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-3107073243ns10:FullAccounts2024-04-012025-03-3107073243ns10:RegisteredOffice2024-04-012025-03-3107073243ns5:CurrentFinancialInstruments2025-03-3107073243ns5:CurrentFinancialInstruments2024-03-3107073243ns5:ShareCapital2025-03-3107073243ns5:ShareCapital2024-03-3107073243ns5:RetainedEarningsAccumulatedLosses2025-03-3107073243ns5:RetainedEarningsAccumulatedLosses2024-03-3107073243ns5:PlantMachinery2024-04-012025-03-3107073243ns5:PlantMachinery2024-03-3107073243ns5:PlantMachinery2025-03-3107073243ns5:PlantMachinery2024-03-3107073243ns5:WithinOneYearns5:CurrentFinancialInstruments2025-03-3107073243ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-31
REGISTERED NUMBER: 07073243 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Emmerson Law Limited

Emmerson Law Limited (Registered number: 07073243)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Chartered Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Emmerson Law Limited

Company Information
for the Year Ended 31 March 2025







DIRECTOR: S J Emmerson





REGISTERED OFFICE: Perch Bicester
Franklins House
Wesley Lane
Bicester
Oxfordshire
OX26 6JU





REGISTERED NUMBER: 07073243 (England and Wales)





ACCOUNTANTS: Chapman Robinson and Moore Limited
30 Bankside Court
Stationfields
Kidlington
Oxford
OX5 1JE

Chartered Certified Accountants' Report to the Director
on the Unaudited Financial Statements of
Emmerson Law Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Profit and Loss Account and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Emmerson Law Limited for the year ended 31 March 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Emmerson Law Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Emmerson Law Limited and state those matters that we have agreed to state to the director of Emmerson Law Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Emmerson Law Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Emmerson Law Limited. You consider that Emmerson Law Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Emmerson Law Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Chapman Robinson and Moore Limited
30 Bankside Court
Stationfields
Kidlington
Oxford
OX5 1JE


Date: .............................................

Emmerson Law Limited (Registered number: 07073243)

Balance Sheet
31 March 2025

31/3/25 31/3/24
Notes £    £   
FIXED ASSETS
Tangible assets 4 1,058 769

CURRENT ASSETS
Debtors 5 22,180 15,671
Cash at bank 91,776 82,404
113,956 98,075
CREDITORS
Amounts falling due within one year 6 (19,083 ) (12,272 )
NET CURRENT ASSETS 94,873 85,803
TOTAL ASSETS LESS CURRENT
LIABILITIES

95,931

86,572

PROVISIONS FOR LIABILITIES (201 ) (146 )
NET ASSETS 95,730 86,426

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 95,729 86,425
95,730 86,426

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 his 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.

Emmerson Law Limited (Registered number: 07073243)

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 May 2025 and were signed by:





S J Emmerson - Director


Emmerson Law Limited (Registered number: 07073243)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Emmerson Law Limited is a private company, limited by shares , registered in England and Wales. 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.
Plant and machinery etc - 33% on cost and 20% on cost

Taxation
Taxation for the year comprises of current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current and 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.

Emmerson Law Limited (Registered number: 07073243)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 16,939
Additions 1,535
At 31 March 2025 18,474
DEPRECIATION
At 1 April 2024 16,170
Charge for year 1,246
At 31 March 2025 17,416
NET BOOK VALUE
At 31 March 2025 1,058
At 31 March 2024 769

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Trade debtors 15,599 9,055
Other debtors 6,581 6,616
22,180 15,671

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Trade creditors 156 150
Taxation and social security 17,302 10,332
Other creditors 1,625 1,790
19,083 12,272