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Registered number: 07576113
Gardner Champion Solicitors Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Deans
Gibson House Hurricane Close
Stafford
Staffordshire
ST16 1GZ
Gardner Champion Solicitors Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Gardner Champion Solicitors Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 07576113

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,070 |  | 4,721
|  |  | 4,070 |  | 4,721
CURRENT ASSETS
Stocks | 5 | 40,000 |  | 42,000 |
Debtors | 6 | 193,360 |  | 188,348 |
Cash at bank and in hand |  | 116,524 |  | 151,031 |
|  | 349,884 |  | 381,379 |
Creditors: Amounts Falling Due Within One Year | 7 | (103,381 ) |  | (117,126 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 246,503 |  | 264,253
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 250,573 |  | 268,974
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (10,833 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,018 ) |  | (1,180 )
NET ASSETS |  |  | 249,555 |  | 256,961
CAPITAL AND RESERVES
Called up share capital | 10 |  | 200 |  | 200
Profit and Loss Account |  |  | 249,355 |  | 256,761
SHAREHOLDERS' FUNDS |  |  | 249,555 |  | 256,961

Page 1
Page 2
Gardner Champion Solicitors Ltd
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs J A Ashley Director
5 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Gardner Champion Solicitors Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Gardner Champion Solicitors Ltd is a private company, limited by shares, registered in England & Wales. The company's registered number and registered office address can be found on the Company Information page.
2. Accounting Policies
2.1. Basis of Preparation of 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.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:
Rendering of services
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the of the expenses recognised that it is probable will be recovered.
Interest receivable
Interest income is recognised using the effective interest method.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Fixtures & Fittings | 15% on reducing balance
Computer Equipment | 25% on reducing balance

2.4. Leasing and Hire Purchase Contracts
Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.
Page 3
Page 4
Gardner Champion Solicitors Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Debtors and Creditors Receivable / Payable Within One Year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
2.8. Work In Progress
Work in progress is stated at the lower of cost and net realisable value. Costs include all direct expenditure and an appropriate proportion of fixed and variable overheads.
2.9. Loans and Borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 9)
7 9
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 8,996 | 10,637 | 19,633
Additions | 300 | - | 300
As at 30 April 2025 | 9,296 | 10,637 | 19,933
Depreciation
As at 1 May 2024 | 6,233 | 8,679 | 14,912
Provided during the period | 460 | 491 | 951
As at 30 April 2025 | 6,693 | 9,170 | 15,863
Net Book Value
As at 30 April 2025 | 2,603 | 1,467 | 4,070
As at 1 May 2024 | 2,763 | 1,958 | 4,721

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 40,000 |  | 42,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 160,516 |  | 185,450
Prepayments and accrued income | 32,832 |  | 2,898
Other taxes and social security | 12 |  | -
| 193,360 |  | 188,348

Page 4
Page 5
Gardner Champion Solicitors Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,621 |  | 10,844
Bank loans and overdrafts | 10,833 |  | 10,000
Corporation tax | 55,461 |  | 62,053
Other taxes and social security | - |  | 1,015
VAT | 21,376 |  | 22,996
Other creditors | 420 |  | 471
Accruals and deferred income | 8,347 |  | 9,267
Directors' loan accounts | 323 |  | 480
| 103,381 |  | 117,126

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 10,833

9. Loans
An analysis of the maturity of loans is given below:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due within one year or on demand:
Bank loans | 10,833 |  | 10,000

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due between one and five years:
Bank loans | - |  | 10,833

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up but not fully paid | £ |  | £
100 Ordinary A shares of £ 1.00 each | 100 |  | 100
100 Ordinary B shares of £ 1.00 each | 100 |  | 100
| 200 |  | 200

11. Other Commitments
Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £7,554 (2024: £17,792).
Page 5