REGISTERED NUMBER: 08949348 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Jennifer Melly Law Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J Melly

Miss N S Evans

T H Grimes

REGISTERED OFFICE:

The Barn

Bryncoch Farm

Bryncoch

Neath

West Glamorgan

SA10 7YG

REGISTERED NUMBER:

08949348 (England and Wales)

ACCOUNTANTS:

Cambrian & Co Ltd

13A Victoria Gardens

Neath

West Glamorgan

SA11 3AY

FIXED ASSETS

Tangible assets

5

248,084

246,309

Investments

6

110,813

116,555

358,897

362,864

CURRENT ASSETS

Stocks

149,679

108,571

Debtors

7

422,745

299,504

Cash at bank and in hand

5,176,920

4,615,165

5,749,344

5,023,240

CREDITORS

Amounts falling due within one year

8

5,003,189

4,506,469

NET CURRENT ASSETS

746,155

516,771

TOTAL ASSETS LESS CURRENT LIABILITIES

1,105,052

879,635

PROVISIONS FOR LIABILITIES

2,154

1,710

NET ASSETS

1,102,898

877,925

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

10

1,102,896

877,923

SHAREHOLDERS' FUNDS

1,102,898

877,925

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 September 2025 and were signed on its behalf by:

Mrs J Melly - Director

1.	STATUTORY INFORMATION

Jennifer Melly 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

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.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 18 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

239,471

35,937

22,175

7,511

305,094

Additions

-

4,360

-

286

4,646

At 31 March 2025

239,471

40,297

22,175

7,797

309,740

DEPRECIATION

At 1 April 2024

-

32,297

20,511

5,977

58,785

Charge for year

-

2,000

416

455

2,871

At 31 March 2025

-

34,297

20,927

6,432

61,656

NET BOOK VALUE

At 31 March 2025

239,471

6,000

1,248

1,365

248,084

At 31 March 2024

239,471

3,640

1,664

1,534

246,309

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2024

116,555

Revaluations

(5,742

)

At 31 March 2025

110,813

NET BOOK VALUE

At 31 March 2025

110,813

At 31 March 2024

116,555

Cost or valuation at 31 March 2025 is represented by:

Other

investments

£

Valuation in 2024

116,555

Valuation in 2025

(5,742

)

110,813

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

387,771

299,504

Directors' current accounts

34,974

-

422,745

299,504

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

11,519

2,395

Tax

81,249

74,769

Social security and other taxes

9,523

-

VAT

72,175

64,045

Amounts due to clients

4,822,398

4,358,592

Directors' current accounts

-

343

Accrued expenses

6,325

6,325

5,003,189

4,506,469

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

1

Ordinary

£1

1

1

1

Ordinary B

£1

1

1

2

2

10.

RESERVES

Retained

earnings

£

At 1 April 2024

877,923

Profit for the year

234,473

Dividends

(9,500

)

At 31 March 2025

1,102,896

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the director operated a loan account with the company, the balance of which is separately disclosed in the notes to these accounts. No interest is charged on the loan, which is repayable on demand.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs J Melly.