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REGISTERED NUMBER: 07520343 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 30 April 2025

for

MacLachlan Solicitors Limited

MacLachlan Solicitors Limited (Registered number: 07520343)






Contents of the Financial Statements
for the year ended 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

MacLachlan Solicitors Limited

Company Information
for the year ended 30 April 2025







DIRECTORS: T N Gawler
Mrs J A Watson
Mrs L A Wright





REGISTERED OFFICE: Maclachlan Solicitors
Long Street
Sherborne
Dorset
DT9 3BS





REGISTERED NUMBER: 07520343 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE

MacLachlan Solicitors Limited (Registered number: 07520343)

Balance Sheet
30 April 2025

2025 2024
Notes £ £
FIXED ASSETS
Intangible assets 4 24,000 36,000
Tangible assets 5 11,893 13,469
35,893 49,469

CURRENT ASSETS
Debtors 6 411,723 168,153
Cash at bank and in hand 213,125 346,368
624,848 514,521
CREDITORS
Amounts falling due within one year 7 (273,288 ) (195,709 )
NET CURRENT ASSETS 351,560 318,812
TOTAL ASSETS LESS CURRENT
LIABILITIES

387,453

368,281

CREDITORS
Amounts falling due after more than one year 8 (3,915 ) (12,419 )
NET ASSETS 383,538 355,862

CAPITAL AND RESERVES
Called up share capital 25 25
Capital redemption reserve 77 77
Retained earnings 383,436 355,760
383,538 355,862

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

MacLachlan Solicitors Limited (Registered number: 07520343)

Balance Sheet - continued
30 April 2025


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 13 August 2025 and were signed on its behalf by:





T N Gawler - Director


MacLachlan Solicitors Limited (Registered number: 07520343)

Notes to the Financial Statements
for the year ended 30 April 2025

1. STATUTORY INFORMATION

MacLachlan Solicitors 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents services rendered, excluding value added tax, together with other provisions..

Goodwill
Goodwill relates to the acquisition of a business in 2011 and was being amortised over a useful economic life of 20 years. In 2018 this was revised to be amortised over a remaining useful economic life of 10 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.
Plant and machinery etc - 33% on cost, 25% on reducing balance and 20% on reducing balance

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

MacLachlan Solicitors Limited (Registered number: 07520343)

Notes to the Financial Statements - continued
for the year ended 30 April 2025

2. ACCOUNTING POLICIES - continued

Share capital
Ordinary shares are classed as equity.

Distributions to equity holders
Dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the company's shareholders. These amounts are recognised in the statement of changes in equity.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

Operating leases
Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 May 2024
and 30 April 2025 300,000
AMORTISATION
At 1 May 2024 264,000
Charge for year 12,000
At 30 April 2025 276,000
NET BOOK VALUE
At 30 April 2025 24,000
At 30 April 2024 36,000

MacLachlan Solicitors Limited (Registered number: 07520343)

Notes to the Financial Statements - continued
for the year ended 30 April 2025

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 May 2024 59,109
Additions 1,201
At 30 April 2025 60,310
DEPRECIATION
At 1 May 2024 45,640
Charge for year 2,777
At 30 April 2025 48,417
NET BOOK VALUE
At 30 April 2025 11,893
At 30 April 2024 13,469

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade debtors 20,088 26,811
Amounts owed by group undertakings 259,723 -
Other debtors 131,912 141,342
411,723 168,153

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Bank loans and overdrafts 10,000 10,000
Taxation and social security 102,549 83,362
Other creditors 160,739 102,347
273,288 195,709

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£ £
Bank loans 3,915 12,419

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£ £
Within one year 19,500 40,528
Between one and five years 17,875 37,375
37,375 77,903

MacLachlan Solicitors Limited (Registered number: 07520343)

Notes to the Financial Statements - continued
for the year ended 30 April 2025

10. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£ £
Other loans 36,000 41,044

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

2025 2024
£ £
T N Gawler
Balance outstanding at start of year 25,000 -
Amounts advanced 44 25,000
Amounts repaid (25,044 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 25,000

12. ULTIMATE CONTROLLING PARTY

T Gawler is the ultimate controlling party by virtue of his majority shareholding in the company.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
MacLachlan Solicitors Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of MacLachlan Solicitors Limited for the year ended 30 April 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of MacLachlan Solicitors Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of MacLachlan Solicitors Limited and state those matters that we have agreed to state to the Board of Directors of MacLachlan Solicitors Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MacLachlan Solicitors Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that MacLachlan Solicitors Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of MacLachlan Solicitors Limited. You consider that MacLachlan Solicitors Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of MacLachlan Solicitors Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE


13 August 2025