Lawson Hardwick Limited

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

Registered number: SC311027

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		6,500		9,500
Tangible Assets	5		1,847		3,355

			8,347		12,855
CURRENT ASSETS
Debtors	6	56,872		63,068
Cash at bank and in hand		29,484		72,633

		86,356		135,701
Creditors: Amounts Falling Due Within One Year	7	(90,965 )		(117,572 )

NET CURRENT ASSETS (LIABILITIES)			(4,609 )		18,129

TOTAL ASSETS LESS CURRENT LIABILITIES			3,738		30,984

Creditors: Amounts Falling Due After More Than One Year	8		(2,234 )		(12,434 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(351 )		(638 )

NET ASSETS			1,153		17,912

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			1,053		17,812

SHAREHOLDERS' FUNDS			1,153		17,912

Page 1

Page 2

Lawson Hardwick Limited

Balance Sheet (continued)

As At 31 March 2025

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

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

The directors acknowledge their 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 Dawn Lawson

Director

25/09/2025

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

1. General Information

Lawson Hardwick Limited is a private company, limited by shares, incorporated in Scotland, registered number SC311027 . The registered office is 34 New Hunterfield, Gorebridge, Midlothian, EH23 4BD.

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.

2.4. 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	15% straight line
Fixtures & Fittings	10% straight line

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

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

	2025	2024
Office and administration	3	4

	3	4

Page 3

Page 4

Lawson Hardwick Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	60,000

As at 31 March 2025	60,000

Amortisation
As at 1 April 2024	50,500
Provided during the period	3,000

As at 31 March 2025	53,500

Net Book Value
As at 31 March 2025	6,500

As at 1 April 2024	9,500

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2024	13,356	8,647	22,003
Additions	479	-	479

As at 31 March 2025	13,835	8,647	22,482

Depreciation
As at 1 April 2024	9,998	8,650	18,648
Provided during the period	1,990	(3 )	1,987

As at 31 March 2025	11,988	8,647	20,635

Net Book Value
As at 31 March 2025	1,847	-	1,847

As at 1 April 2024	3,358	(3 )	3,355

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	56,872	63,068

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	28,566	29,079
Bank loans and overdrafts	10,000	10,000
Other creditors	18,957	34,019
Taxation and social security	33,442	44,474

	90,965	117,572

Page 4

Page 5

Lawson Hardwick Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

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

	2025	2024
	£	£
Bank loans	2,234	12,434

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Related Party Transactions

The Royal Bank of Scotland PLC holds a floating charge over all the property or undertaking of the company.

The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.

11. Controlling Party

The company's controlling party is Mrs Dawn Lawson by virtue of her ownership of 84% of the issued share capital in the company.