John Roddick & Son (Solicitors) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC370502 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1ST MARCH 2024 TO 31ST MARCH 2025

FOR

JOHN RODDICK & SON (SOLICITORS) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A I Beckett

SECRETARY:

REGISTERED OFFICE:

Royal Bank Buildings

52 High Street

Annan

Dumfriesshire

DG12 6AL

REGISTERED NUMBER:

SC370502 (Scotland)

ACCOUNTANTS:

DCB Accountants Limited

Unit 6 Mereside

Greenbank Road

Eden Business Park

Penrith

Cumbria

CA11 9FB

FIXED ASSETS

Investments

4

24,254

CURRENT ASSETS

Stocks

12,000

Debtors

5

814,265

650,241

Cash at bank

2,192,691

2,843,639

3,018,956

3,505,880

CREDITORS

Amounts falling due within one year

6

2,504,349

3,117,130

NET CURRENT ASSETS

514,607

388,750

TOTAL ASSETS LESS CURRENT
LIABILITIES

538,861

413,004

CREDITORS

Amounts falling due after more than one
year

7

7,039

67,514

NET ASSETS

531,822

345,490

CAPITAL AND RESERVES

Called up share capital

8

100

Incorporation reserve

9

13,147

Retained earnings

9

518,575

332,243

SHAREHOLDERS' FUNDS

531,822

345,490

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 29th December 2025 and were signed by:

A I Beckett - Director

1.	STATUTORY INFORMATION

John Roddick & Son (Solicitors) Ltd is a private company, limited by shares , registered in Scotland. 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.

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.3.25

29.2.24

£

Cost brought forward

24,254

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

29.2.24

£

J R & S loan account

774,081

594,290

Prepayments

4,085

3,965

Loan Interest

36,099

51,986

814,265

650,241

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

29.2.24

£

Bank loans and overdrafts

1,874

-

Hire purchase contracts

137,657

135,401

Trade creditors

19,548

16,881

Client monies due

2,180,886

2,843,396

Tax

141,436

77,042

VAT

22,948

44,410

2,504,349

3,117,130

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.25

29.2.24

£

Hire purchase contracts

7,039

67,514

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

29.2.24

value:

£

100

Ordinary

£1

100

9.

RESERVES

Retained

Incorporation

earnings

reserve

Totals

£

At 1st March 2024

332,243

13,147

345,390

Profit for the period

236,332

Dividends

(50,000

)

(50,000

)

At 31st March 2025

518,575

13,147

531,722