Anderson Browne Solicitors Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07463068

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		28,848		38,464

			28,848		38,464
CURRENT ASSETS
Stocks	5	1,900		1,770
Debtors	6	13,998		-
Cash at bank and in hand		94,965		56,026

		110,863		57,796
Creditors: Amounts Falling Due Within One Year	7	(48,059 )		(29,808 )

NET CURRENT ASSETS (LIABILITIES)			62,804		27,988

TOTAL ASSETS LESS CURRENT LIABILITIES			91,652		66,452

Creditors: Amounts Falling Due After More Than One Year	8		(37,715 )		(42,644 )

NET ASSETS			53,937		23,808

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			53,837		23,708

SHAREHOLDERS' FUNDS			53,937		23,808

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Anderson Browne Solicitors Limited

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Benrina Browne

Director

15/08/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Anderson Browne Solicitors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07463068 . The registered office is Sworders Yard, 19e North Street, Bishop's Stortford, Hertfordshire, CM23 2LD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing balance method
Motor Vehicles	25% Reducing balance method
Fixtures & Fittings	25% Reducing balance method

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Anderson Browne Solicitors Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.6. Taxation

Income tax expense represents the sum of the tax currently payable .

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2024	2023
Office and administration	1	1

	1	1

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 January 2024	12,242	45,790	58,032

As at 31 December 2024	12,242	45,790	58,032

Depreciation
As at 1 January 2024	8,120	11,448	19,568
Provided during the period	1,031	8,585	9,616

As at 31 December 2024	9,151	20,033	29,184

Net Book Value
As at 31 December 2024	3,091	25,757	28,848

As at 1 January 2024	4,122	34,342	38,464

5. Stocks

	2024	2023
	£	£
Work in progress	1,900	1,770

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Anderson Browne Solicitors Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	13,998	-

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	2,054	2,054
Trade creditors	257	-
Bank loans and overdrafts	3,224	3,224
Corporation tax	10,640	1,382
Other taxes and social security	7	7
VAT	3,595	-
Other creditors	21,929	21,929
Accruals and deferred income	711	1,212
Director's loan account	5,642	-

	48,059	29,808

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	26,169	28,223
Bounce back loan	11,546	14,421

	37,715	42,644

9. Obligations Under Finance Leases and Hire Purchase

	2024	2023
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	2,054	2,054
Later than one year and not later than five years	26,169	28,223

	28,223	30,277

	28,223	30,277

10. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

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