SOUTHERN MEDICAL LEGAL SERVICES LIMITED


Directors	TAYLOR, Graeme Richard
	TAYLOR, Susan


Company Secretary	TAYLOR, Graeme Richard


Registered Address	1st Floor, Buckley House 31a The Hundred
	Romsey
	SO51 8GD


Registered Number	04398449 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		675		1,322
			675		1,322
Current assets
Debtors		4,556		6,244
Cash at bank and on hand		150,541		209,406
		155,097		215,650
Creditors amounts falling due within one year	4	(68,617)		(86,993)
Net current assets (liabilities)			86,480		128,657
Total assets less current liabilities			87,155		129,979
Creditors amounts falling due after one year	5		(7,904)		(18,214)
Net assets			79,251		111,765
Capital and reserves
Called up share capital			1,050		1,050
Profit and loss account			78,201		110,715
Shareholders' funds			79,251		111,765

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

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

TAYLOR, Graeme Richard
Director
Registered Company No. 04398449

SOUTHERN MEDICAL LEGAL SERVICES LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Fixtures and fittings	25
	Office Equipment	50

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 24	4,541	19,766	24,307
At 31 March 25	4,541	19,766	24,307
Depreciation and impairment
At 01 April 24	4,484	18,501	22,985
Charge for year	15	632	647
At 31 March 25	4,499	19,133	23,632
Net book value
At 31 March 25	42	633	675
At 31 March 24	57	1,265	1,322

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,789	2,652
Bank borrowings and overdrafts	10,360	10,361
Taxation and social security	50,981	47,275
Other creditors	1,049	22,294
Accrued liabilities and deferred income	4,438	4,411
Total	68,617	86,993

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	7,904	18,214
Total	7,904	18,214