REGISTERED NUMBER: 06508476 (England and Wales)

HARLAND & CO SOLICITORS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

Page

Company Information

1

Abridged Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

Mr S J Cowell

Mrs D L Grayson

Mr K A Grant

SECRETARY:

Mr S J Cowell

REGISTERED OFFICE:

18 St Saviourgate

York

North Yorkshire

YO1 8NS

REGISTERED NUMBER:

06508476 (England and Wales)

ACCOUNTANTS:

UHY Calvert Smith

Chartered Accountants

Heritage House

Murton Way

Osbaldwick

York

North Yorkshire

YO19 5UW

FIXED ASSETS

Intangible assets

4

51,070

68,094

Tangible assets

5

21,564

28,867

72,634

96,961

CURRENT ASSETS

Debtors

334,753

344,117

Cash in hand

271

300

335,024

344,417

CREDITORS

Amounts falling due within one year

221,191

236,305

NET CURRENT ASSETS

113,833

108,112

TOTAL ASSETS LESS CURRENT LIABILITIES

186,467

205,073

CREDITORS

Amounts falling due after more than one year

(21,583

)

(42,231

)

PROVISIONS FOR LIABILITIES

(4,453

)

(6,683

)

NET ASSETS

160,431

156,159

CAPITAL AND RESERVES

Called up share capital

450

450

Capital redemption reserve

150

150

Retained earnings

159,831

155,559

SHAREHOLDERS' FUNDS

160,431

156,159

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 5 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 22 December 2025 and were signed on its behalf by:

Mr S J Cowell - Director

1.	STATUTORY INFORMATION

Harland & Co Solicitors 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 represent amounts receivable in respect of legal services provided by the company, excluding value added tax.

Services provided to clients, which at the balance sheet date have not been billed to clients have been recognised as turnover. Income recognised in this manner is based on an assessment of the fair value of the services provided at the balance sheet date as a proportion of the total value of the engagement. Provision is made against unbilled amounts on those engagements where the right to receive payment is contingent on factors outside the control of the entity. Unbilled revenue is included in debtors.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty years.

This is considered to be a reasonable estimate of the useful economic life of purchased goodwill on the basis of the nature of the business, its long established trading history and continued profitability.

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.

Land and buildings

-

in accordance with the property

Plant and machinery etc

-

33.3% straight line and 15% 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 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 and received under operating leases are charged or credited to profit and or loss account on a straight line basis over the period of the lease.

Pensions

Pension costs represent contributions made by the company to a company defined contribution pension scheme and company contributions to directors' personal defined contribution pension schemes. Contributions payable in the year are charged in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 18 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 6 April 2024

and 5 April 2025

340,478

AMORTISATION

At 6 April 2024

272,384

Amortisation for year

17,024

At 5 April 2025

289,408

NET BOOK VALUE

At 5 April 2025

51,070

At 5 April 2024

68,094

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 6 April 2024

146,801

Additions

2,564

At 5 April 2025

149,365

DEPRECIATION

At 6 April 2024

117,934

Charge for year

9,867

At 5 April 2025

127,801

NET BOOK VALUE

At 5 April 2025

21,564

At 5 April 2024

28,867

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 5 April 2025 and 5 April 2024:

2025

2024

£

£

Mr S J Cowell

Balance outstanding at start of year

-

-

Amounts advanced

-

17,775

Amounts repaid

-

(17,775

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

Mr D G Cullen

Balance outstanding at start of year

-

-

Amounts advanced

-

14,268

Amounts repaid

-

(14,268

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

Mrs D L Grayson

Balance outstanding at start of year

-

-

Amounts advanced

18,485

33,960

Amounts repaid

(18,485

)

(33,960

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

No interest is charged by the company on credit balances.

7.	RELATED PARTY DISCLOSURES

Included in creditors at the year end is a total of £30,481 (2024 - £68,249) due to company directors; £20,000 (2024 - £30,000) being classified as payable after more than one year and £10,481 (2024 - £38,249) being classified as payable within one year. Interest of £2,000 (2024 - £3,000) has been paid by to the directors in the period in respect of their loans to the company.

Included in creditors falling due within one year is £22,038 due to a former director.

Dividends of £139,109 (2024 - £139,000) were paid to directors and former directors in the year.