Registration number: 07796152

TL Legal Services Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 6

TL Legal Services Limited

Company Information

Director

Mrs Tara Fletcher

Registered office

Wick Farm The Common Rowde Devizes Wilts SN10 1SZ

Accountants

ACTA Services Ltd The Pound Nell Hill Hannington Wilts SN6 7RT

TL Legal Services Limited

(Registration number: 07796152)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Current assets
Debtors	5	128,852	169,193
Cash at bank and in hand		26,883	10,825
		155,735	180,018
Creditors: Amounts falling due within one year	6	(7,519)	(11,971)
Net assets		148,216	168,047
Capital and reserves
Called up share capital	7	1	1
Retained earnings		148,215	168,046
Shareholders' funds		148,216	168,047

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 20 May 2026
 

......................................... Mrs Tara Fletcher Director

TL Legal Services Limited

Notes to the Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Wick Farm
The Common
Rowde
Devizes
Wilts
SN10 1SZ
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

TL Legal Services Limited

Notes to the Financial Statements for the Year Ended 31 October 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	Depreciated over three years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

TL Legal Services Limited

Notes to the Financial Statements for the Year Ended 31 October 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 November 2024	10,316	10,316
At 31 October 2025	10,316	10,316
Depreciation
At 1 November 2024	10,316	10,316
At 31 October 2025	10,316	10,316
Carrying amount
At 31 October 2025	-	-

5

Debtors

Current	Note	2025 £	2024 £
Trade debtors		20,250	21,362
Amounts owed by related parties	8	42,602	81,831
Other debtors		66,000	66,000
		128,852	169,193

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	6,688	7,278
Accruals and deferred income	830	4,693
Other creditors	1	-
	7,519	11,971

7	Share capital

Allotted, called up and fully paid shares

TL Legal Services Limited

Notes to the Financial Statements for the Year Ended 31 October 2025

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1

8	Related party transactions

Loans to related parties

2025	Key management £	Total £
At start of period	81,831	81,831
Repaid	(40,875)	(40,875)
Interest transactions	1,645	1,645
At end of period	42,601	42,601

2024	Key management £	Total £
At start of period	113,978	113,978
Repaid	(33,978)	(33,978)
Interest transactions	1,831	1,831
At end of period	81,831	81,831

Terms of loans to related parties

The company loaned £127,000 to its director and sole shareholder Tara Fletcher. Interest is being charged at 3.75% on the outstanding balance.