NEWPORT LAND AND LAW LIMITED


Directors	BREWIS, Paul William Salisbury
	BURNE, Michael James
	MASON, Alistair Robert, Dr
	NEWPORT, Anna


Registered Address	5 High Green Road
	Normanton
	WF6 2LF


Registered Number	10297953 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Stocks	3	60,592		73,160
Debtors	4	99,635		150,569
Cash at bank and on hand		40,619		24,767
		200,846		248,496
Creditors amounts falling due within one year	5	(110,409)		(150,065)
Net current assets (liabilities)			90,437		98,431
Total assets less current liabilities			90,437		98,431
Creditors amounts falling due after one year	6		(15,833)		(25,833)
Net assets			74,604		72,598
Capital and reserves
Called up share capital			20		20
Profit and loss account			74,584		72,578
Shareholders' funds			74,604		72,598

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 22 December 2025, and are signed on its behalf by:

BREWIS, Paul William Salisbury
Director
Registered Company No. 10297953

NEWPORT LAND AND LAW 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.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified. Balances with group undertakings/related parties, where relevant, have been included within the debtors and creditors amounts in the Statement of Financial Position of the Company and are separately identified within the applicable notes to these accounts.

Related parties

For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
 
Balances with group undertakings/related parties, where relevant, have been included within the debtors and creditors amounts in the Statement of Financial Position of the Company and are separately identified within the applicable notes to these accounts.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Stocks

	2025	2024
	£	£
Work in progress	60,592	73,160
Total	60,592	73,160

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	89,670	144,672
Other debtors	4,266	1,015
Prepayments and accrued income	5,699	4,882
Total	99,635	150,569


	Trade debtors / trade receivables £31,728 Due from group undertakings £57,942

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	15,757	12,307
Bank borrowings and overdrafts	2,564	17,691
Taxation and social security	587	11,711
Payments received on account	78,978	94,622
Other creditors	-	6,296
Accrued liabilities and deferred income	12,523	7,438
Total	110,409	150,065


	Trade creditors / trade payables £4,837 Due to group undertakings £10,920

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	15,833	25,833
Total	15,833	25,833

7.	Parent-subsidiary relationships
	In July 2023 the ultimate holding company, Bamboo Group Holdings Ltd, acquired 100% of the share capital of Hawkins Hatton Corporate Lawyers Limited, company number 07151902, a private company registered in England. Part of the consideration for the purchase of the subsidiary was funded by a loan facility provided by Easely Investments Ltd. Bamboo Group Holdings and all its trading subsidiaries, are required to be parties to the loan and to grant a fixed and floating charge over their assets.

Parent-subsidiary relationships

In July 2023 the ultimate holding company, Bamboo Group Holdings Ltd, acquired 100% of the share capital of Hawkins Hatton Corporate Lawyers Limited, company number 07151902, a private company registered in England.
Part of the consideration for the purchase of the subsidiary was funded by a loan facility provided by Easely Investments Ltd. Bamboo Group Holdings and all its trading subsidiaries, are required to be parties to the loan and to grant a fixed and floating charge over their assets.