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Registered Number: 04436686
England and Wales
Unaudited Financial Statements
for the year ended 31 May 2025
for
JOHN LAW AND SON LIMITED

John Law And Son Limited Contents Page For the year ended 31 May 2025
Statement of financial position | 1
Notes to the financial statements | 2

Registered Number: 04436686 John Law And Son Limited Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 6,085 |  | 8,036
|  | 6,085 |  | 8,036
Current assets |  |  |
Stocks | 5 | 581 |  | 581
Debtors | 6 | 550 |  | 9,123
Cash at bank and in hand |  | 18,680 |  | 16,133
|  | 19,811 |  | 25,837
Creditors: amount falling due within one year | 7 | (15,197) |  | (11,325)
Net current assets |  | 4,614 |  | 14,512
Total assets less current liabilities |  | 10,699 |  | 22,548
Creditors: amount falling due after more than one year | 8 | (2,708) |  | (5,208)
Provisions for liabilities | 9 | (1,521) |  | (2,009)
Net assets |  | 6,470 |  | 15,331
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 6,370 |  | 15,231
Shareholders' funds |  | 6,470 |  | 15,331
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 11 November 2025 and were signed by:
------------------------------- James Law Director
1

John Law And Son Limited Notes to the Financial Statements For the year ended 31 May 2025
General Information John Law And Son Limited is a private company, limited by shares, registered in England and Wales, registration number 04436686, registration address Oberon House , Ferries Street , Hull , East Yorkshire, HU9 1RL. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using 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. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 20% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 20% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 June 2024 | 15,000 |  | 15,000
Additions | - |  | -
Disposals | - |  | -
At 31 May 2025 | 15,000 |  | 15,000
Amortisation
At 01 June 2024 | 15,000 |  | 15,000
Charge for year | - |  | -
On disposals | - |  | -
At 31 May 2025 | 15,000 |  | 15,000
Net book values
At 31 May 2025 | - |  | -
At 31 May 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 June 2024 | 4,483 |  | 27,140 |  | 2,857 |  | 34,480
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | -
At 31 May 2025 | 4,483 |  | 27,140 |  | 2,857 |  | 34,480
Depreciation
At 01 June 2024 | 3,482 |  | 20,243 |  | 2,719 |  | 26,444
Charge for year | 200 |  | 1,724 |  | 27 |  | 1,951
On disposals | - |  | - |  | - |  | -
At 31 May 2025 | 3,682 |  | 21,967 |  | 2,746 |  | 28,395
Net book values
Closing balance as at 31 May 2025 | 801 |  | 5,173 |  | 111 |  | 6,085
Opening balance as at 01 June 2024 | 1,001 |  | 6,897 |  | 138 |  | 8,036
5. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 581 |  | 581
| 581 |  | 581
6. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 0 |  | 7,762
Prepayments & Accrued Income | 550 |  | 761
VAT | 0 |  | 600
| 550 |  | 9,123
7. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 3,177 |  | 842
Bank Loans & Overdrafts | 2,500 |  | 2,500
Corporation Tax | 5,771 |  | 5,362
PAYE & Social Security | 49 |  | 0
Accrued Expenses | 1,130 |  | 1,329
Other Creditors | 1,906 |  | 0
Directors' Current Accounts | 628 |  | 1,292
VAT | 36 |  | 0
| 15,197 |  | 11,325
8. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 2,708 |  | 5,208
| 2,708 |  | 5,208
9. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 1,521 |  | 2,009
| 1,521 |  | 2,009
2