Battrick Clark Solicitors Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 4589331

Battrick Clark Solicitors Ltd

Filleted Unaudited Financial Statements

30 April 2025

Battrick Clark Solicitors Ltd

Statement of Financial Position

30 April 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	11,381	16,020

Current assets

Debtors	6	333,588	377,416
Cash at bank and in hand		669,836	610,599
		------------	---------
		1,003,424	988,015

Creditors: amounts falling due within one year	7	333,924	340,485
		------------	---------
Net current assets		669,500	647,530
		---------	---------
Total assets less current liabilities		680,881	663,550
		---------	---------
Net assets		680,881	663,550
		---------	---------

Capital and reserves

Called up share capital	116	116
Share premium account	389	389
Capital redemption reserve	910	910
Profit and loss account	679,466	662,135
	---------	---------
Shareholders funds	680,881	663,550
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Battrick Clark Solicitors Ltd

Statement of Financial Position (continued)

30 April 2025

These financial statements were approved by the board of directors and authorised for issue on 9 January 2026 , and are signed on behalf of the board by:

E R Green

Director

Company registration number: 4589331

Battrick Clark Solicitors Ltd

Notes to the Financial Statements

Year ended 30 April 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 151 Whiteladies Road, Clifton, Bristol, BS8 2RA.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold improvements	-	10% straight line
Equipment	-	25% straight line

Impairment of fixed assets

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 22 (2024: 20 ).

5. Tangible assets

	Land and buildings	Equipment	Total
	£	£	£
Cost
At 1 May 2024	12,336	127,807	140,143
Additions	–	2,664	2,664
	--------	---------	---------
At 30 April 2025	12,336	130,471	142,807
	--------	---------	---------
Depreciation
At 1 May 2024	6,170	117,953	124,123
Charge for the year	1,234	6,069	7,303
	--------	---------	---------
At 30 April 2025	7,404	124,022	131,426
	--------	---------	---------
Carrying amount
At 30 April 2025	4,932	6,449	11,381
	--------	---------	---------
At 30 April 2024	6,166	9,854	16,020
	--------	---------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	132,667	90,510
Prepayments and accrued income	36,738	53,113
Other debtors	164,183	233,793
	---------	---------
	333,588	377,416
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	88,600	95,867
Trade creditors	5,598	19,329
Corporation tax	125,694	107,140
Social security and other taxes	99,893	103,077
Other creditors	14,139	15,072
	---------	---------
	333,924	340,485
	---------	---------

The bank loan of £62,149 (2024: £49,673) is secured by a fixed and floating charge over the company's assets.

8. Financial commitments

The company had total financial commitments and guarantees at the balance sheet date of £205,459 (2024: £252,034).