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Company Registration No. 05137524 (England and Wales)
Notary.co.uk Limited Unaudited accounts for the year ended 30 September 2025
Notary.co.uk Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Notary.co.uk Limited Company Information for the year ended 30 September 2025
Director
H A Heron
Company Number
05137524 (England and Wales)
Registered Office
6 Lower Grosvenor Place London SW1W 0EN England
Accountants
Insight Accountex Ltd 18 Fuller Road Dagenham Essex RM8 2TT
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Notary.co.uk Limited Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
69,580
33,680
Tangible assets
5
18,891
20,860
88,471
54,540
Current assets
Debtors
6
106,320
162,885
Cash at bank and in hand
729,909
1,565,557
836,229
1,728,442
Creditors: amounts falling due within one year
7
(350,015)
(341,079)
Net current assets
486,214
1,387,363
Total assets less current liabilities
574,685
1,441,903
Provisions for liabilities
Deferred tax
(22,118)
(13,635)
Net assets
552,567
1,428,268
Capital and reserves
Called up share capital
101
101
Profit and loss account
552,466
1,428,167
Shareholders' funds
552,567
1,428,268
For the year ending 30 September 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 3 April 2026 and were signed on its behalf by
H A Heron Director Company Registration No. 05137524
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Notary.co.uk Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Notary.co.uk Limited is a private company, limited by shares, registered in England and Wales, registration number 05137524. The registered office is 6 Lower Grosvenor Place, London, SW1W 0EN, England.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.
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
15%
Computer equipment
15%
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Notary.co.uk Limited Notes to the Accounts for the year ended 30 September 2025
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Disbursements Recovered from Clients
In the course of providing notarial services, the Company incurs certain costs on behalf of clients, including but not limited to legalisation fees, registry charges and courier costs. Where such costs are incurred as agent for the client and are recoverable in full, the Company recognises only the net position in the Statement of Comprehensive Income. These amounts are not treated as turnover, as the Company is not acting as principal in respect of these transactions. This reflects the substance of the arrangement, whereby the Company facilitates payments on behalf of clients without exposure to the significant risks and rewards associated with the underlying goods or services.
4
Intangible fixed assets
Other
£
Cost
At 1 October 2024
33,680
Additions
38,298
At 30 September 2025
71,978
Amortisation
At 1 October 2024
-
Charge for the year
2,398
At 30 September 2025
2,398
Net book value
At 30 September 2025
69,580
At 30 September 2024
33,680
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Notary.co.uk Limited Notes to the Accounts for the year ended 30 September 2025
5
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 October 2024
30,239
27,463
35,087
92,789
Additions
-
1,365
-
1,365
At 30 September 2025
30,239
28,828
35,087
94,154
Depreciation
At 1 October 2024
30,239
14,009
27,681
71,929
Charge for the year
-
2,223
1,111
3,334
At 30 September 2025
30,239
16,232
28,792
75,263
Net book value
At 30 September 2025
-
12,596
6,295
18,891
At 30 September 2024
-
13,454
7,406
20,860
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
94,379
149,785
Accrued income and prepayments
9,871
9,856
Other debtors
2,070
3,244
106,320
162,885
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
77,827
75,526
Trade creditors
16,475
28,187
Taxes and social security
250,664
204,833
Other creditors
5,049
3,602
Loans from directors
-
28,931
350,015
341,079
8
Controlling party
The controlling party is Heron Holdco Limited.
9
Average number of employees
During the year the average number of employees was 12 (2024: 7).
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