LawsonClarke Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 01572747

LawsonClarke Limited

Filleted Unaudited Financial Statements

31 August 2025

LawsonClarke Limited

Financial Statements

Year ended 31 August 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

LawsonClarke Limited

Statement of Financial Position

31 August 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		711,505	642,013

Current assets

Debtors	6	2,171	3,459
Cash at bank and in hand		83,728	83,225
		--------	--------
		85,899	86,684

Creditors: amounts falling due within one year	7	94,593		67,473
		--------		--------
Net current (liabilities)/assets			( 8,694)	19,211
			---------	---------
Total assets less current liabilities			702,811	661,224

Provisions

Taxation including deferred tax	48,164	23,347
	---------	---------
Net assets	654,647	637,877
	---------	---------

LawsonClarke Limited

Statement of Financial Position (continued)

31 August 2025

	2025		2024
Note	£	£	£

Capital and reserves

Called up share capital	10,000	10,000
Profit and loss account	644,647	627,877
	---------	---------
Shareholders funds	654,647	637,877
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Directors' responsibilities:

- The 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 13 October 2025 , and are signed on behalf of the board by:

J L Clarke	P Clarke
Director	Director

Company registration number: 01572747

LawsonClarke Limited

Notes to the Financial Statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Midway House, Herrick Way, Staverton Technology Park, Staverton, Cheltenham, GL51 6TQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor vehicles	-	25% per annum of reducing balance
Office equipment	-	20% and 40% per annum of reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Freehold investment properties

Freehold investment properties are initially recorded at cost, which includes purchase price and any directly attributable expenditure.

Freehold investment properties are revalued at each reporting date and any changes in fair value are recognised in profit and loss.

Deferred taxation is provided on gains at the current rates of tax.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Freehold investment properties	Motor vehicles	Office equipment	Total
	£	£	£	£
Cost or valuation
At 1 September 2024	640,000	13,000	9,858	662,858
Revaluations	70,000	–	–	70,000
	---------	--------	-------	---------
At 31 August 2025	710,000	13,000	9,858	732,858
	---------	--------	-------	---------
Depreciation
At 1 September 2024	–	12,981	7,864	20,845
Charge for the year	–	5	503	508
	---------	--------	-------	---------
At 31 August 2025	–	12,986	8,367	21,353
	---------	--------	-------	---------
Carrying amount
At 31 August 2025	710,000	14	1,491	711,505
	---------	--------	-------	---------
At 31 August 2024	640,000	19	1,994	642,013
	---------	--------	-------	---------

Tangible assets held at valuation

The investment properties were revalued on the basis of open market value.

6. Debtors

	2025	2024
	£	£
Trade debtors	1,155	2,441
Other debtors	1,016	1,018
	-------	-------
	2,171	3,459
	-------	-------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	954	895
Social security and other taxes	3,737	7,216
Other creditors	89,902	59,362
	--------	--------
	94,593	67,473
	--------	--------

8. Related party transactions

At the reporting date the company owed £81,904 (2024 - £51,375) to the directors on their current account with the company. No interest has been charged on this account.