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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
Page
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Jlh Legal Limited Company Information for the year ended 30 April 2025
Director
Jodie Hill
Company Number
10737027 (England and Wales)
Registered Office
33 Great George Street Leeds West Yorkshire LS1 3AJ England
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Jlh Legal Limited Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
369 
Tangible assets
81,533 
102,532 
81,533 
102,901 
Current assets
Debtors
261,231 
223,547 
Cash at bank and in hand
87,399 
190,320 
348,630 
413,867 
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)
Net assets
15,746 
60,737 
Capital and reserves
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
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Jlh Legal Limited Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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
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.
Debtors
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.
Creditors
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.
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Jlh Legal Limited Notes to the Accounts for the year ended 30 April 2025
Leased assets
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 taxation
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
Interest income is recognised in profit or loss using the effective interest method.
Government grants
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 
£ 
Cost
At 1 May 2024
10,798 
At 30 April 2025
10,798 
Amortisation
At 1 May 2024
10,429 
Charge for the year
369 
At 30 April 2025
10,798 
Net book value
At 30 April 2025
- 
At 30 April 2024
369 
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).
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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 
Depreciation
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 
Net book value
At 30 April 2025
75,074 
3,219 
3,240 
81,533 
At 30 April 2024
100,099 
- 
2,433 
102,532 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
233,479 
178,525 
Accrued income and prepayments
22,813 
- 
Other debtors
4,939 
45,022 
261,231 
223,547 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
17,034 
10,000 
VAT
48,861 
- 
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 
Loans from directors
37 
- 
Accruals
63,900 
- 
Deferred income
89,386 
- 
317,539 
338,156 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
834 
10,876 
Obligations under finance leases and hire purchase contracts
77,275 
81,867 
78,109 
92,743 
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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 
2025 
2024 
£ 
£ 
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).
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