REGISTERED NUMBER: 11966620 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

RSW LAW LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A M Robins

Ms N Sahi

Ms T Seevaratnam

C D Ward

REGISTERED OFFICE:

C/O AKS Advisers

14-15 Lower Grosvenor Place

London

SW1W 0EX

BUSINESS ADDRESS:

33 Bedford Row

London

WC1R 4JH

REGISTERED NUMBER:

11966620 (England and Wales)

ACCOUNTANTS:

AKS Advisers

14-15 Lower Grosvenor Place

London

SW1W 0EX

FIXED ASSETS

Tangible assets

4

5,824

8,633

CURRENT ASSETS

Stocks

269,414

37,880

Debtors

5

318,103

246,113

Cash at bank

879,281

764,303

1,466,798

1,048,296

CREDITORS

Amounts falling due within one year

6

910,110

765,848

NET CURRENT ASSETS

556,688

282,448

TOTAL ASSETS LESS CURRENT LIABILITIES

562,512

291,081

CREDITORS

Amounts falling due after more than one year

7

(3,194

)

(52,019

)

PROVISIONS FOR LIABILITIES

(1,177

)

(1,382

)

NET ASSETS

558,141

237,680

CAPITAL AND RESERVES

Called up share capital

80,000

4

Retained earnings

478,141

237,676

558,141

237,680

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 19 December 2025 and were signed on its behalf by:

A M Robins - Director

Ms T Seevaratnam - Director

1.	STATUTORY INFORMATION

RSW 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.

Stocks

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

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.

Going concern

The company has reported net profit after tax in the sum of: £245,671 (net loss 2024: £53,560) and net reserves of £558,141 (2024: £237,680) for the year ended 31 March 2025. In addition, the company has reasonable cash balances at the balance sheet date.

At the time of approving the financial statements, the directors has made an assessment and has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 5 ).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

30,957

Additions

3,038

At 31 March 2025

33,995

DEPRECIATION

At 1 April 2024

22,324

Charge for year

5,847

At 31 March 2025

28,171

NET BOOK VALUE

At 31 March 2025

5,824

At 31 March 2024

8,633

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

198,266

115,913

Other debtors

119,837

130,200

318,103

246,113

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

9,024

745,437

Trade creditors

606

119

Taxation and social security

76,531

3,579

Other creditors

823,949

16,713

910,110

765,848

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

3,194

22,419

Other creditors

-

29,600

3,194

52,019

Bank loans are unsecured.

8.	ULTIMATE CONTROLLING PARTY