Company Registration No. 10737027 (England and Wales)
Jlh Legal Limited
Unaudited accounts
for the year ended 30 April 2025
Jlh Legal Limited
Unaudited accounts
Contents
Jlh Legal Limited
Company Information
for the year ended 30 April 2025
Company Number
10737027 (England and Wales)
Registered Office
33 Great George Street
Leeds
West Yorkshire
LS1 3AJ
England
Jlh Legal Limited
Statement of financial position
as at 30 April 2025
Tangible assets
81,533
102,532
Cash at bank and in hand
87,399
190,320
Creditors: amounts falling due within one year
(317,539)
(338,156)
Net current assets
31,091
75,711
Total assets less current liabilities
112,624
178,612
Creditors: amounts falling due after more than one year
(78,109)
(92,743)
Provisions for liabilities
Deferred tax
(18,769)
(25,132)
Called up share capital
100
100
Profit and loss account
15,646
60,637
Shareholders' funds
15,746
60,737
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 July 2025 and were signed on its behalf by
Jodie Hill
Director
Company Registration No. 10737027
Jlh Legal Limited
Notes to the Accounts
for the year ended 30 April 2025
Jlh Legal Limited is a private company, limited by shares, registered in England and Wales, registration number 10737027. The registered office is 33 Great George Street, Leeds, West Yorkshire, LS1 3AJ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance
Fixtures & fittings
33% straight line
Computer equipment
33% straight line
Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Short term debtors are measured at transaction price, less any impairment. Loans receivables are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Jlh Legal Limited
Notes to the Accounts
for the year ended 30 April 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Interest income is recognised in profit or loss using the effective interest method.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
4
Intangible fixed assets
Other
During the year, an intangible asset being amortised at 33% per annum on a straight-line basis was fully amortised. The carrying value at the year end is £nil (prior year: £369).
Jlh Legal Limited
Notes to the Accounts
for the year ended 30 April 2025
5
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 May 2024
110,454
-
17,172
127,626
Additions
-
4,386
1,442
5,828
At 30 April 2025
110,454
4,386
18,614
133,454
At 1 May 2024
10,355
-
14,739
25,094
Charge for the year
25,025
1,167
635
26,827
At 30 April 2025
35,380
1,167
15,374
51,921
At 30 April 2025
75,074
3,219
3,240
81,533
At 30 April 2024
100,099
-
2,433
102,532
Amounts falling due within one year
Trade debtors
233,479
178,525
Accrued income and prepayments
22,813
-
Other debtors
4,939
45,022
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
17,034
10,000
Obligations under finance leases and hire purchase contracts
8,461
-
Trade creditors
74,752
46,035
Taxes and social security
10,297
105,841
Other creditors
4,811
176,280
8
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
77,275
81,867
Jlh Legal Limited
Notes to the Accounts
for the year ended 30 April 2025
9
Deferred taxation
2025
2024
Accelerated capital allowances
18,769
25,132
Provision at start of year
25,132
-
(Credited)/charged to the profit and loss account
(6,363)
25,132
Provision at end of year
18,769
25,132
10
Average number of employees
During the year the average number of employees was 10 (2024: 10).