REGISTERED NUMBER: 11092262 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Apostille and Legalisation Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T S Crocker

REGISTERED OFFICE:

Airport House Suite 43-45

Purley Way

Croydon

Surrey

CR0 0XZ

REGISTERED NUMBER:

11092262 (England and Wales)

ACCOUNTANTS:

Ledger Sparks Limited

Airport House

Suite 43-45

Purley Way

Croydon

CR0 0XZ

Fixed assets

Intangible assets

4

2,138

2,161

Tangible assets

5

247

947

2,385

3,108

Current assets

Debtors

6

46,035

42,257

Cash at bank and in hand

129,784

96,233

175,819

138,490

Creditors

Amounts falling due within one year

7

(101,342

)

(78,431

)

Net current assets

74,477

60,059

Total assets less current liabilities

76,862

63,167

Provisions for liabilities

8

(453

)

(591

)

Net assets

76,409

62,576

Capital and reserves

Called up share capital

100

100

Retained earnings

9

76,309

62,476

76,409

62,576

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 18 September 2025 and were signed by:

T S Crocker - Director

1.	STATUTORY INFORMATION

Apostille and Legalisation Services Ltd 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 (£).

The principal activity of the company continued to be that of Patent and copyright agents.

2.	ACCOUNTING POLICIES

ACCOUNTING CONVENTION

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, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

INTANGIBLE ASSETS

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software 20% straight line method

TANGIBLE FIXED ASSETS

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings 25% straight line method

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

FINANCIAL INSTRUMENTS

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

TAXATION

The tax expense represents the sum of the tax currently payable and deferred tax.

CURRENT TAX

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

DEFERRED TAX

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

LEASES

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed

GOING CONCERN

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

PROVISIONS FOR LIABILITIES

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the Statement of Income and Retained earnings in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the Balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the Balance sheet.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 January 2024

37,583

Additions

2,030

At 31 December 2024

39,613

AMORTISATION

At 1 January 2024

35,422

Amortisation for year

2,053

At 31 December 2024

37,475

NET BOOK VALUE

At 31 December 2024

2,138

At 31 December 2023

2,161

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2024

and 31 December 2024

4,218

DEPRECIATION

At 1 January 2024

3,271

Charge for year

700

At 31 December 2024

3,971

NET BOOK VALUE

At 31 December 2024

247

At 31 December 2023

947

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

31,720

23,701

Amounts owed by associates

10,000

-

Other debtors

4,315

18,556

46,035

42,257

The director considers the carrying value of trade and other receivables approximate to their fair values.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

9,293

4,316

Amounts owed to associates

69,223

63,846

Taxation and social security

7,750

8,108

Other creditors

15,076

2,161

101,342

78,431

The director considers the carrying amounts of current liabilities approximate to their fair values.

8.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

453

591

Deferred

tax

£

Balance at 1 January 2024

591

Provided during year

(138

)

Balance at 31 December 2024

453

9.

RESERVES

PROFIT AND LOSS RESERVES

The Profit and loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholders. This is a distributable reserve.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2024

2023

£

£

T S Crocker

Balance outstanding at start of year

18,091

733

Amounts advanced

-

17,500

Amounts repaid

(18,233

)

(142

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(142

)

18,091

11.	RELATED PARTY DISCLOSURES

At the balance sheet date, included in other creditors are amounts due to the director of £142 (2023 - £18,091 in other debtors). This loan is interest free and repayable on demand..

At the balance sheet date, included in other creditors is the amount due to IWC Estate Planning Management Ltd of £68,707 (2023 - £63,846), a company in which T S Crocker is director and shareholder.

At the balance sheet date, included in other creditors is the amount due to Fleetwood Heir Hunting Services Ltd of £516, a company in which T S Crocker is director and shareholder.

At the balance sheet date, included in other debtors is the amount due from Develop by design Ltd of £10,000, a company in which T S Crocker is director and shareholder