REGISTERED NUMBER: 13428134 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

People Law Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D M Stevens

Ms A L Brown

REGISTERED OFFICE:

21 King Edward Road

Maidstone

ME15 6PN

REGISTERED NUMBER:

13428134 (England and Wales)

ACCOUNTANTS:

Zenon Tax Limited

51 The Stream

Ditton

Aylesford

Kent

ME20 6AG

FIXED ASSETS

Tangible assets

4

4,618

4,638

CURRENT ASSETS

Debtors

5

331,409

120,715

Cash at bank

278,886

329,645

610,295

450,360

CREDITORS

Amounts falling due within one year

6

249,940

176,609

NET CURRENT ASSETS

360,355

273,751

TOTAL ASSETS LESS CURRENT LIABILITIES

364,973

278,389

PROVISIONS FOR LIABILITIES

1,155

-

NET ASSETS

363,818

278,389

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

363,718

278,289

363,818

278,389

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 11 December 2025 and were signed on its behalf by:

D M Stevens - Director

Ms A L Brown - Director

1.	STATUTORY INFORMATION

People Law Ltd 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.

Plant and machinery etc

-

20% on cost and 20% on reducing balance

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.

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 6 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

14,501

Additions

4,469

Disposals

(499

)

At 31 August 2025

18,471

DEPRECIATION

At 1 September 2024

9,863

Charge for year

4,140

Eliminated on disposal

(150

)

At 31 August 2025

13,853

NET BOOK VALUE

At 31 August 2025

4,618

At 31 August 2024

4,638

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

114,686

44,182

Amounts owed by group undertakings

156,296

-

Other debtors

60,427

76,533

331,409

120,715

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

12,530

27,401

Taxation and social security

129,903

103,135

Other creditors

107,507

46,073

249,940

176,609

7.	ULTIMATE CONTROLLING PARTY

The controlling party is PL Topco Limited.

The ultimate controlling party is D M Stevens.