REGISTERED NUMBER: 05629783 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

St Helens Law Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

H J Nulty

Ms D A Murphy

N A J Ryan

SECRETARY:

Ms D A Murphy

REGISTERED OFFICE:

101 Mere Grange

Leaside

St Helens

Merseyside

WA9 5GG

REGISTERED NUMBER:

05629783 (England and Wales)

ACCOUNTANTS:

SB&P

Chartered Accountants

Oriel House

2-8 Oriel Road

Bootle

Liverpool

Merseyside

L20 7EP

FIXED ASSETS

Intangible assets

4

30,937

34,687

Tangible assets

5

6,083

7,643

37,020

42,330

CURRENT ASSETS

Debtors

6

1,651,355

1,559,685

Cash in hand

166

166

1,651,521

1,559,851

CREDITORS

Amounts falling due within one year

7

1,175,256

1,082,918

NET CURRENT ASSETS

476,265

476,933

TOTAL ASSETS LESS CURRENT LIABILITIES

513,285

519,263

CREDITORS

Amounts falling due after more than one year

8

(259,971

)

(222,305

)

PROVISIONS FOR LIABILITIES

(1,290

)

(1,630

)

NET ASSETS

252,024

295,328

CAPITAL AND RESERVES

Called up share capital

10

100

100

Share premium

11

29,970

29,970

Retained earnings

11

221,954

265,258

SHAREHOLDERS' FUNDS

252,024

295,328

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 directors acknowledge their 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 Board of Directors and authorised for issue on 17 November 2025 and were signed on its behalf by:

H J Nulty - Director

Ms D A Murphy - Director

N A J Ryan - Director

1.	STATUTORY INFORMATION

St Helens Law 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 19 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

450,000

AMORTISATION

At 1 April 2024

415,313

Amortisation for year

3,750

At 31 March 2025

419,063

NET BOOK VALUE

At 31 March 2025

30,937

At 31 March 2024

34,687

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

55,244

82,768

138,012

DEPRECIATION

At 1 April 2024

49,982

80,387

130,369

Charge for year

792

768

1,560

At 31 March 2025

50,774

81,155

131,929

NET BOOK VALUE

At 31 March 2025

4,470

1,613

6,083

At 31 March 2024

5,262

2,381

7,643

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

800,977

767,773

Amounts recoverable on contract

821,974

756,398

Other debtors

28,404

35,514

1,651,355

1,559,685

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

231,218

274,262

Trade creditors

524,892

423,483

Amounts owed to group undertakings

72

343

Taxation and social security

97,851

95,130

Other creditors

321,223

289,700

1,175,256

1,082,918

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

259,971

222,305

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Other loans

402,233

370,027

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary shares

£1

100

100

11.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

At 1 April 2024

265,258

29,970

295,228

Deficit for the year

(11,554

)

(11,554

)

Dividends

(31,750

)

(31,750

)

At 31 March 2025

221,954

29,970

251,924

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

N A J Ryan

Balance outstanding at start of year

505

-

Amounts advanced

3,272

505

Amounts repaid

(3,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

777

505