Registered number
07918625
P H Legal Recruitment Limited
Filleted Accounts
31 March 2025
P H Legal Recruitment Limited
Registered number: 07918625
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 3,315 1,761
Current assets
Debtors 4 43,984 119,575
Cash at bank and in hand 388,165 201,946
432,149 321,521
Creditors: amounts falling due within one year 5 (107,257) (73,771)
Net current assets 324,892 247,750
Net assets 328,207 249,511
Capital and reserves
Called up share capital 100 100
Share premium 900 900
Profit and loss account 327,207 248,511
Shareholder's funds 328,207 249,511
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
P M Heneghan
Director
Approved by the board on 24 July 2025
P H Legal Recruitment Limited
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
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).
Turnover
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings and equipment over 3 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 6 5
3 Tangible fixed assets
Fixtures, fittings and equipment
£
Cost
At 1 April 2024 16,654
Additions 4,972
Disposals (1,166)
At 31 March 2025 20,460
Depreciation
At 1 April 2024 14,893
Charge for the year 2,641
On disposals (389)
At 31 March 2025 17,145
Net book value
At 31 March 2025 3,315
At 31 March 2024 1,761
4 Debtors 2025 2024
£ £
Trade debtors 37,052 115,834
Other debtors 6,932 3,741
43,984 119,575
5 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 114 1,764
Taxation and social security costs 101,159 67,855
Pension Control 1,589 2,243
Other creditors 4,395 1,909
107,257 73,771
6 Controlling party
The company was under the control of P M Heneghan throughout the previous year and until 30th August 2023 when P M Heneghan transferred her shares to PHLR Holding Limited. P M Heneghan holds all the shares for PHLR Holdings Limited and is the managing director of both companies.
7 Other information
P H Legal Recruitment Limited is a private company limited by shares and incorporated in England. Its registered office is:
The Barn
173 Church Road
Northfield
Birmingham
B31 2LX
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