REGISTERED NUMBER: 07709426 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

METROLAW SOLICITORS LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

H S Johal

Mrs M S Fernando

J S Thiara

S Iqbal

Mrs R A M Fernando

REGISTERED OFFICE:

92 Goodmayes Road

Goodmayes

Essex

IG3 9UU

REGISTERED NUMBER:

07709426 (England and Wales)

ACCOUNTANTS:

Chegwidden & Co

Chartered Accountants

Priestley House

Priestley Gardens

Chadwell Heath

Essex

RM6 4SN

FIXED ASSETS

Tangible assets

4

37,149

52,178

CURRENT ASSETS

Stocks

169,476

171,095

Debtors

251,900

179,014

Cash at bank and in hand

2,580,797

3,728,835

3,002,173

4,078,944

CREDITORS

Amounts falling due within one year

2,704,207

3,875,267

NET CURRENT ASSETS

297,966

203,677

TOTAL ASSETS LESS CURRENT LIABILITIES

335,115

255,855

PROVISIONS FOR LIABILITIES

9,287

9,914

NET ASSETS

325,828

245,941

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

325,728

245,841

SHAREHOLDERS' FUNDS

325,828

245,941

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30th September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7th January 2026 and were signed on its behalf by:

S Iqbal - Director

1.	STATUTORY INFORMATION

Metrolaw Solicitors Ltd is a private company, limited by shares , registered in England and Wales. 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 comprises of fees invoiced to clients in respect of completed matters together with interim bills up to the end of each accounting period, exclusive of value added tax.

Rendering of services - When providing services, turnover is usually recognised on completion of the service and, for monthly engagements, it is recognised by reference to the stage of completion at the balance sheet date.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 15% on reducing balance

Work in progress

Work in progress comprises professional time costs, excluding any mark-up, plus disbursements, and excluding any non-recoverable work in progress.

Taxation

Taxation for the year 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 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Leasing commitments

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st October 2024

138,802

Additions

1,145

At 30th September 2025

139,947

DEPRECIATION

At 1st October 2024

86,624

Charge for year

16,174

At 30th September 2025

102,798

NET BOOK VALUE

At 30th September 2025

37,149

At 30th September 2024

52,178

5.	RELATED PARTY DISCLOSURES

Controlling party

The company is controlled by H S Johal, a director, by virtue of his controlling interest in 100% of the issued ordinary share capital of the company.