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Registered Number: 04081654
England and Wales

 

 

 

LAW COSTING LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 November 2023

End date: 31 October 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 11,552    8,856 
11,552    8,856 
Current assets      
Debtors 4 181,983    307,940 
Cash at bank and in hand 344,566    281,296 
526,549    589,236 
Creditors: amount falling due within one year 5 (73,258)   (42,588)
Net current assets 453,291    546,648 
 
Total assets less current liabilities 464,843    555,504 
Net assets 464,843    555,504 
 

Capital and reserves
     
Called up share capital 6 1    1 
Share premium account 7 53,082    53,082 
Profit and loss account 411,760    502,421 
Shareholders' funds 464,843    555,504 
 


For the year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 board of directors on 21 July 2025 and were signed on its behalf by:


-------------------------------
G Platt Higgins
Director
1
General Information
Law Costing Limited is a private company, limited by shares, registered in England and Wales, registration number 04081654, registration address 72 Wallasey Road, Wallasey, Wirral, CH44 2AE.

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 comprises the invoiced value of services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable.
The company's liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

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:
Fixtures and Fittings 15% Reducing Balance
Computer Equipment 33% Straight Line
2.

Average number of employees


Average number of employees during the year was 5 (2023 : 7).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 November 2023 27,307    54,342    81,649 
Additions 546    3,942    4,488 
Disposals    
At 31 October 2024 27,853    58,284    86,137 
Depreciation
At 01 November 2023 25,172    47,621    72,793 
Charge for year 375    1,417    1,792 
On disposals    
At 31 October 2024 25,547    49,038    74,585 
Net book values
Closing balance as at 31 October 2024 2,306    9,246    11,552 
Opening balance as at 01 November 2023 2,135    6,721    8,856 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 179,740    216,548 
Prepayments & Accrued Income 2,243    1,392 
Other Debtors   90,000 
181,983    307,940 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Credit Card  
Corporation Tax 29,753    1,490 
PAYE & Social Security 13,551    5,637 
Accrued Expenses 4,290    15,730 
Pension payable 1,161   
Directors' Current Accounts 2,097    2,097 
VAT 22,406    17,634 
73,258    42,588 

6.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Ordinary share of £1.00 each  
 

7.

Share premium account

2024
£
  2023
£
Equity Share Premium b/fwd 53,082    53,082 
53,082    53,082 

2