Modern Law Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09699955

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,122		330

			1,122		330
CURRENT ASSETS
Debtors		7,645		17,832
Cash at bank and in hand		2,787		3,649

		10,432		21,481
Creditors: Amounts Falling Due Within One Year		(11,244 )		(10,837 )

NET CURRENT ASSETS (LIABILITIES)			(812 )		10,644

TOTAL ASSETS LESS CURRENT LIABILITIES			310		10,974

Creditors: Amounts Falling Due After More Than One Year			(184 )		(10,841 )

NET ASSETS			126		133

CAPITAL AND RESERVES
Called up share capital	5		100		100
Profit and Loss Account			26		33

SHAREHOLDERS' FUNDS			126		133

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Modern Law Limited

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Natasha Minchella

Director

17/04/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Modern Law Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09699955 . The registered office is Bittern House, Hill Furze, Pershore, Worcestershire, WR10 2NE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 including Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

over 3 years

2.4. Taxation

Income tax expense represents the sum of the tax currently payable .

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	2	2

	2	2

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 August 2024	5,779
Additions	1,271

As at 31 July 2025	7,050

...CONTINUED

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Modern Law Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

Depreciation
As at 1 August 2024	5,449
Provided during the period	479

As at 31 July 2025	5,928

Net Book Value
As at 31 July 2025	1,122

As at 1 August 2024	330

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

6. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 August 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 July 2025
	£	£	£	£	£
Mrs Natasha Minchella	15,616	15,716	(26,456 )	-	4,876

The above loan is unsecured, interest free and repayable on demand.

7. Additional Note to the Accounts

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

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