REGISTERED NUMBER: 03610220 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Lawyers Online (UK) Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Director:

O G Houghton

Registered office:

Unit 2, Foley Works

Foley Trading Estate

Hereford

HR1 2SF

Registered number:

03610220 (England and Wales)

Accountants:

Acre Accountancy Limited

Unit 2 Foley Works

Foley Trading Estate

Hereford

Herefordshire

HR1 2SF

FIXED ASSETS

Intangible assets

5

100,000

100,000

Tangible assets

6

3,343

3,960

103,343

103,960

CURRENT ASSETS

Debtors

201,248

201,019

Cash at bank and in hand

36,432

64,765

237,680

265,784

CREDITORS

Amounts falling due within one year

(77,730

)

(172,992

)

NET CURRENT ASSETS

159,950

92,792

TOTAL ASSETS LESS CURRENT LIABILITIES

263,293

196,752

CREDITORS

Amounts falling due after more than one year

(833

)

(10,833

)

PROVISIONS FOR LIABILITIES

(19,836

)

(19,890

)

NET ASSETS

242,624

166,029

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

242,524

165,929

SHAREHOLDERS' FUNDS

242,624

166,029

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 January 2026 and were signed by:

O G Houghton - Director

1.	STATUTORY INFORMATION

Lawyers Online (UK) 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for sales of good and services in the ordinary course of the business. Turnover is shown net of Value Added Tax, for goods and services provided to customers. In the case of long term contracts, turnover is recognised appropriate to the stage of completion where the outcome of the contract can be ascertained with reasonable certainty.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Intangible assets

A website is in the process of being developed and therefore has not been depreciated in the current year. This will be depreciated as and when the website is fully functional.

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

-

25% on reducing balance

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.

Hire purchase and leasing commitments

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

Financial instruments

Financial instruments are classified and accounted for according to the substance of the contractual arrangement. They are classified as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4.	EMPLOYEES AND DIRECTORS

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

5.	INTANGIBLE FIXED ASSETS

Totals

£

Cost or valuation

At 1 May 2024

and 30 April 2025

100,000

Net book value

At 30 April 2025

100,000

At 30 April 2024

100,000

Cost or valuation at 30 April 2025 is represented by:

Totals

£

Valuation in 2018

100,000

6.	TANGIBLE FIXED ASSETS

Totals

£

Cost

At 1 May 2024

38,462

Additions

455

At 30 April 2025

38,917

Depreciation

At 1 May 2024

34,502

Charge for year

1,072

At 30 April 2025

35,574

Net book value

At 30 April 2025

3,343

At 30 April 2024

3,960

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30/4/25

30/4/24

value:

£

£

100

Ordinary

1

100

100