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Company Registration No. SC568386 (Scotland)
HLA Law Accountants Ltd Unaudited accounts for the period from 1 July 2025 to 31 December 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 period from 1 July 2025 to 31 December 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 31 December 2025
31/12/2025
30/06/2025
Notes
£
£
Fixed assets
Tangible assets
4
-
1,363
Current assets
Debtors
5
519
1,261
Cash at bank and in hand
146,809
160,072
147,328
161,333
Creditors: amounts falling due within one year
6
(19,434)
(32,961)
Net current assets
127,894
128,372
Net assets
127,894
129,735
Capital and reserves
Called up share capital
7
1
1
Share premium
(65,500)
(65,500)
Capital redemption reserve
1
1
Profit and loss account
193,392
195,233
Shareholders' funds
127,894
129,735
For the period ending 31 December 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 period from 1 July 2025 to 31 December 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. The company is in the process of being wound up.
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 period, 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 2025
3,856
15,772
19,628
At 31 December 2025
3,856
15,772
19,628
Depreciation
At 1 July 2025
3,582
14,683
18,265
Charge for the period
274
1,089
1,363
At 31 December 2025
3,856
15,772
19,628
Net book value
At 31 December 2025
-
-
-
At 30 June 2025
274
1,089
1,363
5
Debtors
31/12/2025
30/06/2025
£
£
Amounts falling due within one year
Trade debtors
518
1,260
Other debtors
1
1
519
1,261
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HLA Law Accountants Ltd Notes to the Accounts for the period from 1 July 2025 to 31 December 2025
6
Creditors: amounts falling due within one year
31/12/2025
30/06/2025
£
£
VAT
246
9,955
Taxes and social security
19,200
19,330
Loans from directors
(12)
3,676
19,434
32,961
7
Share capital
31/12/2025
30/06/2025
£
£
Allotted, called up and fully paid:
1,000 Ordinary shares of £0.001 each
1
1
8
Average number of employees
During the period the average number of employees was 0 (30/06/2025: 0).
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