Simper Law Limited

Registered Number: 09950480 Simper Law Limited
Balance Sheet
As at 31 May 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	108,281	84,239
		108,281	84,239
Current assets
Debtors	4	243,541	198,280
Cash at bank and in hand		391,777	69,703
		635,318	267,983
Creditors: amount falling due within one year	5	(266,463)	(177,937)
Net current assets		368,855	90,046

Total assets less current liabilities		477,136	174,285
Provisions for liabilities	6	(8,433)	(2,216)
Net assets		468,703	172,069

Capital and reserves
Called up share capital		2	2
Profit and loss account		468,701	172,067
Shareholders' funds		468,703	172,069

For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 01 September 2025 and were signed on its behalf by:

-------------------------------
Kim Simper
Director

Simper Law Limited
Notes to the Financial Statements
For the year ended 31 May 2025

General Information

Simper Law Limited is a private company, limited by shares, registered in England and Wales, registration number 09950480, registration address 46 King Street, Norwich, NR1 1PD.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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)

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	0% Straight Line
Motor Vehicles	25% Straight Line
Fixtures and Fittings	25% Reducing Balance
Computer Equipment	33% Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 8 (2024 : 8).

Tangible fixed assets

Cost or valuation	Land and Buildings	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 June 2024	74,552	-	20,021	13,654	108,227
Additions	-	13,995	1,261	13,350	28,606
Disposals	-	-	-	-	-
At 31 May 2025	74,552	13,995	21,282	27,004	136,833
Depreciation
At 01 June 2024	-	-	11,668	12,321	23,989
Charge for year	-	105	2,223	2,235	4,563
On disposals	-	-	-	-	-
At 31 May 2025	-	105	13,891	14,556	28,552
Net book values
Closing balance as at 31 May 2025	74,552	13,890	7,391	12,448	108,281
Opening balance as at 01 June 2024	74,552	-	8,354	1,333	84,239

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	241,178	195,895
Prepayments & Accrued Income	4,002	2,385
Other Debtors	(1,639)	-
	243,541	198,280

Creditors: amount falling due within one year

	2025 £	2024 £
Corporation Tax	126,269	26,167
PAYE & Social Security	10,976	7,734
Accrued Expenses	-	60,000
Directors' Current Accounts	12,303	32,967
VAT	116,915	51,069
	266,463	177,937

Provisions for liabilities

	2025 £	2024 £
Deferred Tax	2,216	976
Charged to Profit & Loss	6,217	1,240
	8,433	2,216

Registered Number: 09950480
England and Wales
Unaudited Financial Statements

for the year ended 31 May 2025
for
SIMPER LAW LIMITED