IRIS Accounts Production v25.3.0.601 09647161 director 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09647161 2024-03-31 09647161 2025-03-31 09647161 2024-04-01 2025-03-31 09647161 2023-03-31 09647161 2023-04-01 2024-03-31 09647161 2024-03-31 09647161 ns15:EnglandWales 2024-04-01 2025-03-31 09647161 ns14:PoundSterling 2024-04-01 2025-03-31 09647161 ns10:Director1 2024-04-01 2025-03-31 09647161 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09647161 ns10:SmallEntities 2024-04-01 2025-03-31 09647161 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09647161 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 09647161 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09647161 ns10:FullAccounts 2024-04-01 2025-03-31 09647161 ns10:RegisteredOffice 2024-04-01 2025-03-31 09647161 ns5:CurrentFinancialInstruments 2025-03-31 09647161 ns5:CurrentFinancialInstruments 2024-03-31 09647161 ns5:ShareCapital 2025-03-31 09647161 ns5:ShareCapital 2024-03-31 09647161 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 09647161 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 09647161 ns5:ComputerEquipment 2024-04-01 2025-03-31 09647161 ns5:ComputerEquipment 2024-03-31 09647161 ns5:ComputerEquipment 2025-03-31 09647161 ns5:ComputerEquipment 2024-03-31 09647161 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 09647161 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 09647161 ns5:WithinOneYear 2025-03-31 09647161 ns5:WithinOneYear 2024-03-31 09647161 ns5:BetweenOneFiveYears 2025-03-31 09647161 ns5:BetweenOneFiveYears 2024-03-31 09647161 ns5:AllPeriods 2025-03-31 09647161 ns5:AllPeriods 2024-03-31

REGISTERED NUMBER: 09647161 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

MORNINGSTAR LEGAL SERVICES LIMITED

MORNINGSTAR LEGAL SERVICES LIMITED (REGISTERED NUMBER: 09647161) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| MORNINGSTAR LEGAL SERVICES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTOR: | S G Milne

| REGISTERED OFFICE: | Scotland Farmhouse

| Clay Bank

| Hook Norton

| Banbury

| OX15 5PA

| REGISTERED NUMBER: | 09647161 (England and Wales)

| ACCOUNTANTS: | Crowe U.K. LLP

| Black Country House

| Rounds Green Road

| Oldbury

| West Midlands

| B69 2DG

MORNINGSTAR LEGAL SERVICES LIMITED (REGISTERED NUMBER: 09647161) |

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 7,558 |  | 2,450 |  |

CURRENT ASSETS

Debtors | 5 | 188,665 |  | 214,954 |  |

Cash at bank | 177,680 |  | 196,633 |  |

366,345 |  | 411,587 |  |

CREDITORS

Amounts falling due within one year | 6 | 95,709 |  | 146,927 |  |

NET CURRENT ASSETS | 270,636 |  | 264,660 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 278,194 |  | 267,110 |  |

CAPITAL AND RESERVES

Called up share capital | 4 |  | 4 |  |

Retained earnings | 278,190 |  | 267,106 |  |

SHAREHOLDERS' FUNDS | 278,194 |  | 267,110 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 October 2025 and were signed by:

S G Milne - Director

MORNINGSTAR LEGAL SERVICES LIMITED (REGISTERED NUMBER: 09647161) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Morningstar Legal Services Limited 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.

| Office equipment | - | 25% on reducing balance

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Going concern

| The company has cash resources and has no requirement for external funding. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. They continue to believe the going concern basis of accounting appropriate in preparing the annual financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Office

| equipment

£ |

| Cost

| At 1 April 2024 | 7,975 |  |

| Additions | 6,823 |  |

| At 31 March 2025 | 14,798 |  |

| Depreciation

| At 1 April 2024 | 5,525 |  |

| Charge for year | 1,715 |  |

| At 31 March 2025 | 7,240 |  |

| Net book value

| At 31 March 2025 | 7,558 |  |

| At 31 March 2024 | 2,450 |  |

MORNINGSTAR LEGAL SERVICES LIMITED (REGISTERED NUMBER: 09647161) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 136,654 |  | 189,409 |  |

| Amounts owed by group undertakings | 5,947 |  | 7,500 |  |

| Other debtors | 46,064 |  | 18,045 |  |

188,665 |  | 214,954 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 7,507 |  | 7,975 |  |

| Amounts owed to group undertakings | 9,640 |  | 9,640 |  |

| Taxation and social security | 75,194 |  | 83,356 |  |

| Other creditors | 3,368 |  | 45,956 |  |

95,709 |  | 146,927 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 9,216 |  | 9,216 |  |

| Between one and five years | 1,536 |  | 10,752 |  |

10,752 |  | 19,968 |  |

8. | RELATED PARTY DISCLOSURES

| Included in debtors: amounts falling due within one year is a director's loan account of £19,335 (2024: £NIL). The account is unsecured, accrues interest at HM Revenue & Customs ("HMRC") rates. Included in creditors: amounts falling due within one year is director's loan account of £NIL (2024: £42,074)