Company registration number 07218627 (England and Wales)
HB (LAW) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
HB (LAW) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
HB (LAW) LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Stocks
25,997
30,148
Debtors
6
85,193
108,845
Cash at bank and in hand
453,058
545,519
564,248
684,512
Creditors: amounts falling due within one year
7
(13,217)
(29,543)
Net current assets
551,031
654,969
Capital and reserves
Called up share capital
501
501
Capital redemption reserve
499
499
Profit and loss reserves
550,031
653,969
Total equity
551,031
654,969

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 13 October 2025
Mr K D Hayward
Director
Company registration number 07218627 (England and Wales)
HB (LAW) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

HB (Law) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 115 Anmore Road, Denmead, Hampshire, England, PO7 6NZ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Turnover

Revenue comprises sales services relating to being a solicitor.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired.

1.4
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
Computers
25% straight line
1.5
Stocks

Work in progress is valued at cost plus and element of profit less any non recoverable element.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

HB (LAW) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
4
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024 and 31 March 2025
1,200,000
Amortisation and impairment
At 1 April 2024 and 31 March 2025
1,200,000
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
-
0
5
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024 and 31 March 2025
29,540
Depreciation and impairment
At 1 April 2024 and 31 March 2025
29,540
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
-
0
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
29,878
40,245
Other debtors
55,315
68,600
85,193
108,845
HB (LAW) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
-
0
3,039
Other creditors
13,217
26,504
13,217
29,543
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