Company registration number 7008272 (England and Wales)
MARTIN GAFFNEY LEGAL SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
MARTIN GAFFNEY LEGAL SERVICES LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 5
MARTIN GAFFNEY LEGAL SERVICES LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
276,111
280,148
Current assets
Debtors
4
539,641
521,565
Cash at bank and in hand
662,344
440,211
1,201,985
961,776
Creditors: amounts falling due within one year
5
(422,492)
(341,044)
Net current assets
779,493
620,732
Total assets less current liabilities
1,055,604
900,880
Provisions for liabilities
6
(2,781)
(3,066)
Net assets
1,052,823
897,814
Capital and reserves
Called up share capital
7
10
10
Profit and loss reserves
1,052,813
897,804
Total equity
1,052,823
897,814

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 3 March 2026 and are signed on its behalf by:
M J Gaffney
M Fieldhouse
Director
Director
Company registration number 7008272 (England and Wales)
MARTIN GAFFNEY LEGAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Martin Gaffney Legal Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is 51 Commercial Street, Rothwell, Leeds, West Yorkshire, LS26 0AN.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Turnover is recognised upon the provision of services.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
100 years straight line
Plant and equipment
15% reducing balance
Fixtures and fittings
15% reducing balance
Computers
33% reducing balance
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

MARTIN GAFFNEY LEGAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.6
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
11
12
MARTIN GAFFNEY LEGAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
3
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
£
Cost
At 1 October 2024
291,191
9,712
11,502
36,604
349,009
Additions
-
0
-
0
-
0
2,561
2,561
At 30 September 2025
291,191
9,712
11,502
39,165
351,570
Depreciation and impairment
At 1 October 2024
23,295
6,492
8,047
31,027
68,861
Depreciation charged in the year
2,912
483
518
2,685
6,598
At 30 September 2025
26,207
6,975
8,565
33,712
75,459
Carrying amount
At 30 September 2025
264,984
2,737
2,937
5,453
276,111
At 30 September 2024
267,896
3,220
3,455
5,577
280,148
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
470,524
439,995
Prepayments and accrued income
69,117
81,570
539,641
521,565
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
3,216
3,855
Corporation tax
72,526
39,133
Other taxation and social security
44,941
41,293
Other creditors
299,037
254,298
Accruals and deferred income
2,772
2,465
422,492
341,044
6
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
2,781
3,066
MARTIN GAFFNEY LEGAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
10
10
10
10
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