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Company Registration No. SC568386 (Scotland)
HLA Law Accountants Ltd Unaudited accounts for the year ended 30 June 2025
HLA Law Accountants Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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HLA Law Accountants Ltd Company Information for the year ended 30 June 2025
Director
David John Hamilton
Company Number
SC568386 (Scotland)
Registered Office
4th Floor 176 Bath Street Glasgow G2 4HG
Accountants
TaxKings Ltd 4th Floor, 176 Bath Street Glasgow G2 4HG
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HLA Law Accountants Ltd Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,363
4,354
Current assets
Debtors
5
1,261
13,160
Cash at bank and in hand
160,072
32,838
161,333
45,998
Creditors: amounts falling due within one year
6
(32,961)
(25,393)
Net current assets
128,372
20,605
Total assets less current liabilities
129,735
24,959
Creditors: amounts falling due after more than one year
7
-
40,000
Net assets
129,735
64,959
Capital and reserves
Called up share capital
8
1
1
Share premium
(65,500)
(65,500)
Capital redemption reserve
1
1
Profit and loss account
195,233
130,457
Shareholders' funds
129,735
64,959
For the year ending 30 June 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 February 2026 and were signed on its behalf by
David John Hamilton Director Company Registration No. SC568386
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HLA Law Accountants Ltd Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
HLA Law Accountants Ltd is a private company, limited by shares, registered in Scotland, registration number SC568386. The registered office is 4th Floor, 176 Bath Street, Glasgow, G2 4HG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
33% on cost
Computer equipment
33% on cost
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 July 2024
3,856
15,772
19,628
At 30 June 2025
3,856
15,772
19,628
Depreciation
At 1 July 2024
3,093
12,181
15,274
Charge for the year
489
2,502
2,991
At 30 June 2025
3,582
14,683
18,265
Net book value
At 30 June 2025
274
1,089
1,363
At 30 June 2024
763
3,591
4,354
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
1,260
13,159
Other debtors
1
1
1,261
13,160
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HLA Law Accountants Ltd Notes to the Accounts for the year ended 30 June 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
9,955
4,160
Taxes and social security
19,330
22,389
Other creditors
-
(1,156)
Loans from directors
3,676
-
32,961
25,393
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Amounts owed to group undertakings and other participating interests
-
(40,000)
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
1,000 Ordinary shares of £0.001 each
1
1
9
Average number of employees
During the year the average number of employees was 0 (2024: 5).
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