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KELLYS SOLICITORS (BRIGHTON) LIMITED

Registered Number
07526008
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

KELLYS SOLICITORS (BRIGHTON) LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

DAGOSTINO, Lydia Angelina

Registered Address

9 St. Georges Place
Brighton
BN1 4GB

Registered Number

07526008 (England and Wales)
KELLYS SOLICITORS (BRIGHTON) LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets41,1632,675
1,1632,675
Current assets
Debtors5665,743202,900
Cash at bank and on hand177,935261,648
843,678464,548
Creditors amounts falling due within one year6(480,006)(153,250)
Net current assets (liabilities)363,672311,298
Total assets less current liabilities364,835313,973
Provisions for liabilities7(200)(558)
Net assets364,635313,415
Capital and reserves
Called up share capital100100
Other reserves100100
Profit and loss account364,435313,215
Shareholders' funds364,635313,415
The financial statements were approved and authorised for issue by the Director on 10 June 2025, and are signed on its behalf by:
DAGOSTINO, Lydia Angelina
Director
Registered Company No. 07526008
KELLYS SOLICITORS (BRIGHTON) LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings25-
Office Equipment-3
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20252024
Average number of employees during the year88
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 2496,44096,440
At 31 March 2596,44096,440
Amortisation and impairment
At 01 April 2496,44096,440
At 31 March 2596,44096,440
Net book value
At 31 March 25--
At 31 March 24--
4.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 April 2489620,81721,713
Additions-421421
At 31 March 2589621,23822,134
Depreciation and impairment
At 01 April 2469818,34019,038
Charge for year501,8831,933
At 31 March 2574820,22320,971
Net book value
At 31 March 251481,0151,163
At 31 March 241982,4772,675
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables534,92255,053
Other debtors121,599140,109
Prepayments and accrued income9,2227,738
Total665,743202,900
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables347,9507,289
Taxation and social security79,385116,937
Other creditors1,775179
Accrued liabilities and deferred income50,89628,845
Total480,006153,250
7.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)200558
Total200558
8.Operating lease commitments
At 31 March 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £29,867 (2024 – £Nil)
9.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
DAGOSTINO, Lydia Angelina060,03560,0350
060,03560,0350
The loan was temporary, interest free and repaid during the year.
10.Controlling party
The controlling party is L A Dagostino.