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Registered Number: 08978963
England and Wales

 

 

 

FLANNERY'S LAW LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2024

End date: 31 March 2025
Director S Flannery
Registered Number 08978963
Registered Office 18 Moorside Road
Heaton Moor
Stockport
Cheshire
SK4 4DT
Accountants Houghtons
Chartered Certified Accountants
3 Buckingham Road West
Heaton Moor
Stockport
SK4 4AZ
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 31 March 2025.
Director
The director who served the company throughout the year was as follows:
S Flannery
Statement of director's responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the board.


----------------------------------
S Flannery
Director

Date approved: 10 June 2025
2
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Intangible fixed assets 4 6,333    6,333 
Tangible fixed assets 5 371    1,570 
6,704    7,903 
Current assets      
Debtors 6 3,901    7,154 
Cash at bank and in hand 33,748    26,816 
37,649    33,970 
Creditors: amount falling due within one year 7 (31,386)   (25,573)
Net current assets 6,263    8,397 
 
Total assets less current liabilities 12,967    16,300 
Creditors: amount falling due after more than one year 8 (12,582)   (15,594)
Net assets 385    706 
 

Capital and reserves
     
Called up share capital 9 100    100 
Profit and loss account 285    606 
Shareholders' funds 385    706 
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 10 June 2025 and were signed by:


-------------------------------
S Flannery
Director
3
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 April 2023 100  491  591 
Profit for the year 61,115  61,115 
Total comprehensive income for the year 61,115  61,115 
Dividends (61,000) (61,000)
Total investments by and distributions to owners (61,000) (61,000)
At 31 March 2024 100  606  706 
At 01 April 2024 100  606  706 
Profit for the year 73,679  73,679 
Total comprehensive income for the year 73,679  73,679 
Dividends (74,000) (74,000)
Total investments by and distributions to owners (74,000) (74,000)
At 31 March 2025 100  285  385 
4
General Information
Flannery's Law Limited is a private company, limited by shares, registered in England and Wales, registration number 08978963, registration address 18 Moorside Road, Heaton Moor, Stockport, Cheshire, SK4 4DT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover represents the amounts (excluding value added tax) derived from the provision of services to clients during the year.
Taxation
Corporation tax payable is provided on taxable profits at the current rates.
Provision is made for material deferred taxation in so far as a liability or asset has arisen as a result of transactions that had occurred by the balance sheet date and have given rise to an obligation to pay more tax in future, or the right to pay less tax in the future. An asset has not been recognised to the extent that the transfer of economic benefits in the future is uncertain. Deferred tax assets and liabilities recognised have not been discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Straight Line
Computer Equipment 33.3% Straight Line
2.

Directors' Emoluments

2025
£
  2024
£
Administrative Expenses
Directors Remuneration 12,570    12,515 
12,570    12,515 
 
Number of directors to whom retirement benefits accrued Number   Number
Defined contribution plans   1 

3.

Average number of employees

Average number of employees during the year was 1 (2024 : 2).
4.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 April 2024 6,333    6,333 
Additions  
Disposals  
At 31 March 2025 6,333    6,333 
Net book values
At 31 March 2025 6,333    6,333 
At 31 March 2024 6,333    6,333 


5.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 April 2024 618    4,955    5,573 
Additions    
Disposals    
At 31 March 2025 618    4,955    5,573 
Depreciation
At 01 April 2024 124    3,879    4,003 
Charge for year 123    1,076    1,199 
On disposals    
At 31 March 2025 247    4,955    5,202 
Net book values
Closing balance as at 31 March 2025 371      371 
Opening balance as at 01 April 2024 494    1,076    1,570 


6.

Debtors: amounts falling due within one year

2025
£
  2024
£
Trade Debtors (290)   (177)
Prepayments & Accrued Income 522    437 
PAYE & Social Security   36 
Directors' Current Accounts 3,669    6,858 
3,901    7,154 

7.

Creditors: amount falling due within one year

2025
£
  2024
£
Trade Creditors 59    39 
Bounceback loan 2,788    2,833 
Corporation Tax 21,991    17,305 
PAYE & Social Security 443   
Accrued Expenses 1,532    1,435 
Pension scheme   22 
VAT 4,573    3,939 
31,386    25,573 

8.

Creditors: amount falling due after more than one year

2025
£
  2024
£
Bounceback loan 12,582    15,594 
12,582    15,594 

9.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
100 Class A shares of £1.00 each 100    100 
100    100 

10.

Director’s loan

Transactions with Directors

During the year dividends of £74,000 (2024: £61,000) were paid to the director.  At the balance sheet date there was an amount of £3,669 (2024 - £6,858) owed to the company by the director, this amount was fully repaid within 9 months of the year end and no interest was charged
11.

Controlling Party

In the opinion of the director the ultimate controlling party of the company is Mr S Flannery by virtue of his majority shareholding.
5