REGISTERED NUMBER: 14791860 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025

FOR

WRH LAW LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr W Ham

REGISTERED OFFICE:

33 Shield Way

Bidford on Avon

Alcester

B50 4HA

REGISTERED NUMBER:

14791860 (England and Wales)

ACCOUNTANTS:

SAS Accountant Ltd t/as OJW Associates

16 Hennals Avenue

Webheath

Redditch

Worcestershire

B97 5RX

FIXED ASSETS

Tangible assets

4

728

1,093

CURRENT ASSETS

Debtors

5

8,570

-

Cash at bank

2,152

11,218

10,722

11,218

CREDITORS

Amounts falling due within one year

6

10,992

10,629

NET CURRENT (LIABILITIES)/ASSETS

(270

)

589

TOTAL ASSETS LESS CURRENT LIABILITIES

458

1,682

CAPITAL AND RESERVES

Called up share capital

7

2

1

Retained earnings

456

1,681

SHAREHOLDERS' FUNDS

458

1,682

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22nd September 2025 and were signed by:

Mr W Ham - Director

1.	STATUTORY INFORMATION

WRH Law 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.

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.

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

-

25% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st May 2024

and 30th April 2025

1,458

DEPRECIATION

At 1st May 2024

365

Charge for year

365

At 30th April 2025

730

NET BOOK VALUE

At 30th April 2025

728

At 30th April 2024

1,093

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Directors' current accounts

8,570

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

10,992

9,301

Directors' loan accounts

-

308

Accrued expenses

-

1,020

10,992

10,629

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

1

1 Ordinary share of £1 was allotted and fully paid for cash at par during the year.