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REGISTERED NUMBER: 08252820 (England and Wales)












REBECCA LOUISE LAW LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024






REBECCA LOUISE LAW LIMITED (REGISTERED NUMBER: 08252820)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


REBECCA LOUISE LAW LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTORS: Mrs R L Law
Mr A K Law





REGISTERED OFFICE: Sterling House
Fulbourne Road
Walthamstow
London
E17 4EE





REGISTERED NUMBER: 08252820 (England and Wales)





ACCOUNTANTS: Christiansons Ltd
Chartered Certified Accountants
Sterling House
Fulbourne Road
Walthamstow
London
E17 4EE

REBECCA LOUISE LAW LIMITED (REGISTERED NUMBER: 08252820)

STATEMENT OF FINANCIAL POSITION
31 OCTOBER 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Property, plant and equipment 5 12,201 29,168
12,201 29,168

CURRENT ASSETS
Inventories 6 79,980 58,305
Debtors 7 77,887 78,017
Cash at bank and in hand 20,665 73,748
178,532 210,070
CREDITORS
Amounts falling due within one year 8 82,480 95,982
NET CURRENT ASSETS 96,052 114,088
TOTAL ASSETS LESS CURRENT
LIABILITIES

108,253

143,256

CREDITORS
Amounts falling due after more than one
year

9

(103,736

)

(134,572

)

PROVISIONS FOR LIABILITIES (4,241 ) (7,292 )
NET ASSETS 276 1,392

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 176 1,292
SHAREHOLDERS' FUNDS 276 1,392

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 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.

REBECCA LOUISE LAW LIMITED (REGISTERED NUMBER: 08252820)

STATEMENT OF FINANCIAL POSITION - continued
31 OCTOBER 2024


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 28 July 2025 and were signed on its behalf by:





Mrs R L Law - Director


REBECCA LOUISE LAW LIMITED (REGISTERED NUMBER: 08252820)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024


1. STATUTORY INFORMATION

Rebecca Louise Law Limited 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
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of three years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

REBECCA LOUISE LAW LIMITED (REGISTERED NUMBER: 08252820)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024


2. ACCOUNTING POLICIES - continued

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023
and 31 October 2024 100,000
AMORTISATION
At 1 November 2023
and 31 October 2024 100,000
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 -

REBECCA LOUISE LAW LIMITED (REGISTERED NUMBER: 08252820)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024


5. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 November 2023 10,825 18,966 27,255 11,360 68,406
Additions 679 - - - 679
Disposals - - (27,255 ) - (27,255 )
At 31 October 2024 11,504 18,966 - 11,360 41,830
DEPRECIATION
At 1 November 2023 2,165 13,927 13,301 9,845 39,238
Charge for year 1,868 1,008 - 816 3,692
Eliminated on disposal - - (13,301 ) - (13,301 )
At 31 October 2024 4,033 14,935 - 10,661 29,629
NET BOOK VALUE
At 31 October 2024 7,471 4,031 - 699 12,201
At 31 October 2023 8,660 5,039 13,954 1,515 29,168

Fixed assets, included in the above, which are held under finance leases are as follows:
Motor
vehicles
£   
COST
At 1 November 2023 27,255
Disposals (27,255 )
At 31 October 2024 -
DEPRECIATION
At 1 November 2023 13,301
Eliminated on disposal (13,301 )
At 31 October 2024 -
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 13,954

6. INVENTORIES
31.10.24 31.10.23
£    £   
Stocks 79,980 58,305

REBECCA LOUISE LAW LIMITED (REGISTERED NUMBER: 08252820)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors 1,059 1,022
Directors' current accounts 52,623 52,630
Other taxes & social security 17,763 17,763
VAT 806 966
Prepayments and accrued income 5,636 5,636
77,887 78,017

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Bank loans and overdrafts 32,939 17,708
Finance leases - 5,402
Trade creditors 6,071 23,709
Taxation and social security 39,735 46,078
Other creditors 3,735 3,085
82,480 95,982

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.24 31.10.23
£    £   
Bank loans 103,736 123,126
Finance leases - 11,446
103,736 134,572

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 23,724

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2024 and 31 October 2023:

31.10.24 31.10.23
£    £   
Mrs R L Law
Balance outstanding at start of year 52,630 44,532
Amounts advanced 38,443 82,677
Amounts repaid (38,450 ) (74,579 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 52,623 52,630

REBECCA LOUISE LAW LIMITED (REGISTERED NUMBER: 08252820)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024


11. CONTROLLING PARTY

At the year end no members identified as ultimate controlling party.