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Simpsons Solicitors Limited

Unaudited Financial Statements

for the financial period ended 31 March 2025

Simpsons Solicitors Limited

DIRECTORS AND OTHER INFORMATION

Directors | Graeme Simpson
| Geoff Smith
Company Registration Number | 09415750
Registered Office | 8-10 Gatley Road
| Cheadle
| SK8 1PY
Business Address | Thorn House, 36 Station Rd,
| Cheadle Hulme
| Cheadle
| SK8 7AB
Accountants | Langers
| Chartered Certified Accountants
| 8-10 Gatley Road
| Cheadle
| Cheshire
| SK8 1PY
| GB

Simpsons Solicitors Limited

Company Registration Number: 09415750

STATEMENT OF FINANCIAL POSITION

as at 31 March 2025

|  |  | Mar 25 |  | Aug 24
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 5 | 47,610 |  | 40,448
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 6 | 196,734 |  | 198,202
Debtors |  | 7 | 371,437 |  | 332,009
Cash and cash equivalents |  |  | 138,271 |  | 323,486
|  |  | ───────── |  | ─────────
|  |  | 706,442 |  | 853,697
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 8 | (647,799) |  | (735,601)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 58,643 |  | 118,096
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 106,253 |  | 158,544
Creditors:

amounts falling due after more than one year |  | 9 | - |  | (74,000)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 106,253 |  | 84,544
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | 106,153 |  | 84,444
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 106,253 |  | 84,544
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Board and authorised for issue on 24 December 2025 and signed on its behalf by

________________________________ |  |  |  |  |
Graeme Simpson |  |  |  |  |
Director |  |  |  |  |

Simpsons Solicitors Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial period ended 31 March 2025

1. | General Information
| Simpsons Solicitors Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 09415750. The registered office of the company is 8-10 Gatley Road, Cheadle, SK8 1PY. Legal services The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial period ended 31 March 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets. The financial statements present the results for the 7 month period ended 30 March 2025 (prior period: 8 months ended 31 August 2024). The accounting reference date was changed to align with the tax period end dates. As a result, the current period’s figures are not directly comparable with those of the prior period.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Fixtures, fittings and equipment | - | 25% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Leasing
| Rentals payable under operating leases are dealt with in the Income Statement as incurred over the period of the rental agreement.
| Stocks
| Work in progress represents the value of professional costs incurred on client matters that have not yet reached completion at the balance sheet date. The firm does not recognise revenue or profit in respect of work performed on incomplete matters, as it does not have an enforceable right to consideration until completion has occurred.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Pensions
| The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. Annual contributions payable to the company's pension scheme are charged to the Income Statement in the period to which they relate.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Period of financial statements
| The financial statements are for the 7 month period ended 31 March 2025.

4. | Employees
| The average monthly number of employees, including directors, during the financial period was 27, (Aug 24 - 27).
|  | Mar 25 | Aug 24
|  | Number | Number
| Directors | 2 | 2
| Staff | 25 | 25
|  | ───────── | ─────────
|  | 27 | 27
|  | ═════════ | ═════════

5. | Property, plant and equipment
|  | Fixtures, | Total
|  | fittings and |
|  | equipment |
|  | £ | £
| Cost
| At 1 September 2024 | 47,026 | 47,026
| Additions | 15,380 | 15,380
|  | ───────── | ─────────
| At 31 March 2025 | 62,406 | 62,406
|  | ───────── | ─────────
| Depreciation
| At 1 September 2024 | 6,578 | 6,578
| Charge for the financial period | 8,218 | 8,218
|  | ───────── | ─────────
| At 31 March 2025 | 14,796 | 14,796
|  | ───────── | ─────────
| Net book value
| At 31 March 2025 | 47,610 | 47,610
|  | ═════════ | ═════════
| At 31 August 2024 | 40,448 | 40,448
|  | ═════════ | ═════════

6. | Stocks | Mar 25 | Aug 24
|  | £ | £
| Work in progress | 196,734 | 198,202
|  | ═════════ | ═════════

7. | Debtors | Mar 25 | Aug 24
|  | £ | £
| Trade debtors | 365,347 | 329,298
| Other debtors | 107 | 107
| Prepayments and accrued income | 5,983 | 2,604
|  | ───────── | ─────────
|  | 371,437 | 332,009
|  | ═════════ | ═════════

8. | Creditors | Mar 25 | Aug 24
| Amounts falling due within one year | £ | £
| Trade creditors | 7,452 | 31,721
| Taxation (Note 10) | 137,201 | 139,194
| Directors' current accounts | 502,135 | 559,424
| Accruals | 1,011 | 5,262
|  | ───────── | ─────────
|  | 647,799 | 735,601
|  | ═════════ | ═════════

9. | Creditors | Mar 25 | Aug 24
| Amounts falling due after more than one year | £ | £
| Other loans | - | 74,000
|  | ═════════ | ═════════

10. | Taxation | Mar 25 | Aug 24
|  | £ | £
| Creditors:
| VAT | 40,156 | 62,778
| Corporation tax | 25,215 | 22,508
| PAYE / NI | 71,830 | 53,908
|  | ───────── | ─────────
|  | 137,201 | 139,194
|  | ═════════ | ═════════

11. | Pension costs - defined contribution
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. Pension costs amounted to £17,054 (Aug 24 - £11,014).

12. | Capital commitments
| The company had no material capital commitments at the financial period-ended 31 March 2025.

13. | Related party transactions
| At 31 March 2025 the company owed £502,135 to the directors (August 2024 - £559,424). No interest has currently been charged to the company in respect of this loans which is repayable on demand and classified in creditors due within one year.

14. | Events After the End of the Reporting Period
| There have been no significant events affecting the company since the financial period-end.