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CROWLEY LAW LTD

Registered Number
12316630
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

CROWLEY LAW LTD
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

CROWLEY, Jonathan Mark
HEENAN, Samantha Oram
WEBB, Jonathan David

Registered Address

10-16 Vere Street
Roath
Cardiff
CF24 3DS

Registered Number

12316630 (England and Wales)
CROWLEY LAW LTD
Statement of Financial Position
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets313,73218,309
13,73218,309
Current assets
Stocks98,000112,000
Debtors442,76055,082
Cash at bank and on hand52,53722,958
193,297190,040
Creditors amounts falling due within one year5(128,698)(112,505)
Net current assets (liabilities)64,59977,535
Total assets less current liabilities78,33195,844
Creditors amounts falling due after one year6(14,862)(32,067)
Provisions for liabilities(2,814)(3,822)
Net assets60,65559,955
Capital and reserves
Called up share capital100100
Profit and loss account60,55559,855
Shareholders' funds60,65559,955
The financial statements were approved and authorised for issue by the Board of Directors on 18 July 2025, and are signed on its behalf by:
CROWLEY, Jonathan Mark
Director
Registered Company No. 12316630
CROWLEY LAW LTD
Notes to the Financial Statements
for the year ended 31 December 2024

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.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
Current taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences at the reporting date. 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 that are expected to apply to the reversal of the timing difference.
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 (%)
Office Equipment25
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

20242023
Average number of employees during the year87
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 January 2428,94228,942
At 31 December 2428,94228,942
Depreciation and impairment
At 01 January 2410,63310,633
Charge for year4,5774,577
At 31 December 2415,21015,210
Net book value
At 31 December 2413,73213,732
At 31 December 2318,30918,309
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables30,08547,092
Other debtors42-
Prepayments and accrued income12,6337,990
Total42,76055,082
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts17,20514,631
Taxation and social security68,20661,799
Other creditors13,26113,996
Accrued liabilities and deferred income30,02622,079
Total128,698112,505
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts14,86232,067
Total14,86232,067
7.Controlling party
J. M. Crowley has a controlling interest in the company.