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REGISTERED NUMBER: 14507943 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Sparrowhawk Legal Ltd

Sparrowhawk Legal Ltd (Registered number: 14507943)






Contents of the Financial Statements
for the year ended 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

Sparrowhawk Legal Ltd

Company Information
for the year ended 30 April 2025







DIRECTORS: K V Thorn
N Turpin





REGISTERED OFFICE: 5th Floor 167-169 Great Portland Street
London
W1W 5PF





REGISTERED NUMBER: 14507943 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE

Sparrowhawk Legal Ltd (Registered number: 14507943)

Balance Sheet
30 April 2025

2025 2024
Notes £ £
FIXED ASSETS
Tangible assets 4 1,010 1,161

CURRENT ASSETS
Debtors 5 9,031 24,878
Cash at bank 40,054 10,564
49,085 35,442
CREDITORS
Amounts falling due within one year 6 (168,921 ) (120,676 )
NET CURRENT LIABILITIES (119,836 ) (85,234 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(118,826

)

(84,073

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (118,926 ) (84,173 )
SHAREHOLDERS' FUNDS (118,826 ) (84,073 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 23 July 2025 and were signed on its behalf by:





K V Thorn - Director


Sparrowhawk Legal Ltd (Registered number: 14507943)

Notes to the Financial Statements
for the year ended 30 April 2025

1. STATUTORY INFORMATION

Sparrowhawk Legal Ltd 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 represents amounts chargeable to clients for professional services provided during the year, inclusive of direct expenses incurred on client assignments but excluding value added tax. Turnover is recognised when a right to consideration has been obtained through performance under each contract. Consideration accrues as contract activity progresses by reference to the value of work performed.

Turnover is not recognised where the right to receive payment is contingent on events outside the control of the company. Unbilled revenue is included in debtors within accrued income.

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 - 25% Straight Line

Fixtures & Fittings - 20% Straight Line

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.

Share capital
Ordinary shares are classed as equity.

Going concern
The accounts have been prepared on a going concern basis that the directors will continue to support the business operations.

3. EMPLOYEES AND DIRECTORS

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

Sparrowhawk Legal Ltd (Registered number: 14507943)

Notes to the Financial Statements - continued
for the year ended 30 April 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 May 2024 1,211
Additions 153
At 30 April 2025 1,364
DEPRECIATION
At 1 May 2024 50
Charge for year 304
At 30 April 2025 354
NET BOOK VALUE
At 30 April 2025 1,010
At 30 April 2024 1,161

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade debtors 303 4,885
Other debtors 8,728 19,993
9,031 24,878

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Taxation and social security 11,337 3,645
Other creditors 157,584 117,031
168,921 120,676

7. ULTIMATE CONTROLLING PARTY

The controlling party is K V Thorn.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Sparrowhawk Legal Ltd

The following reproduces the text of the report prepared for the directors 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 Income Statement and certain other primary statements and the Report of the Directors 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 Sparrowhawk Legal Ltd for the year ended 30 April 2025 which comprise the Income Statement, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Sparrowhawk Legal Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Sparrowhawk Legal Ltd and state those matters that we have agreed to state to the Board of Directors of Sparrowhawk Legal Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sparrowhawk Legal Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Sparrowhawk Legal Ltd 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 loss of Sparrowhawk Legal Ltd. You consider that Sparrowhawk Legal Ltd 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 Sparrowhawk Legal Ltd. 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.






Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE


23 July 2025