REGISTERED NUMBER: 07504910 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

AMANDA SHAW SOLICITORS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S G Player

Mrs A V P Shaw

Miss K J De Vos

Mrs H E Harrison

REGISTERED OFFICE:

1 Mill Lane

Littleworth

Partridge Green

West Sussex

RH13 8JU

REGISTERED NUMBER:

07504910 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Hove) Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Intangible assets

4

-

52,000

Tangible assets

5

26,949

37,139

26,949

89,139

CURRENT ASSETS

Debtors

6

64,531

120,415

Cash at bank

305,824

615,559

370,355

735,974

CREDITORS

Amounts falling due within one year

7

321,426

346,767

NET CURRENT ASSETS

48,929

389,207

TOTAL ASSETS LESS CURRENT LIABILITIES

75,878

478,346

PROVISIONS FOR LIABILITIES

8

6,737

9,285

NET ASSETS

69,141

469,061

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

69,139

469,059

69,141

469,061

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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 September 2025 and were signed on its behalf by:

S G Player - Director

1.	STATUTORY INFORMATION

Amanda Shaw 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 represents the provision of legal service, and is measured net of value added tax.

Turnover is recognised upon completion of performance obligations. Completion occurs when all of the following are satisfied:

- The amount of revenue can be reliably measured

- It is probable that the company will receive the consideration due

- The stage of completion at the end of the reporting period can be reliably determined

- The costs incurred, and cost to complete can be measured reliably

Goodwill

Goodwill relating to acquisition of a business is being amortised evenly over its estimated useful 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.

Office equipment

-

25% on reducing balance

Motor vehicles

-

20% on cost

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or is there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

650,000

AMORTISATION

At 1 May 2024

598,000

Amortisation for year

52,000

At 30 April 2025

650,000

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

52,000

5.	TANGIBLE FIXED ASSETS

Office

Motor

equipment

vehicles

Totals

£

£

£

COST

At 1 May 2024

71,355

41,123

112,478

Additions

2,202

-

2,202

At 30 April 2025

73,557

41,123

114,680

DEPRECIATION

At 1 May 2024

56,215

19,123

75,338

Charge for year

4,168

8,225

12,393

At 30 April 2025

60,383

27,348

87,731

NET BOOK VALUE

At 30 April 2025

13,174

13,775

26,949

At 30 April 2024

15,140

22,000

37,140

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

18,386

75,762

Other debtors

3,886

3,886

Prepayments

42,259

40,767

64,531

120,415

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

86

-

Tax

199,976

161,772

Social security and other taxes

2,851

285

VAT

96,007

74,775

Other creditors

2,201

-

Directors' current accounts

11,400

37,881

Accruals and deferred income

8,905

72,054

321,426

346,767

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

6,737

9,285

Deferred

tax

£

Balance at 1 May 2024

9,285

Provided during year

(2,548

)

Balance at 30 April 2025

6,737

9.	ULTIMATE CONTROLLING PARTY

The controlling party is AMANDA SHAW TRUSTEES LIMITED.

This was by virtue of their 100% holding of the issued share capital.