Company registration number 08621249 (England and Wales)
LAW FERTILISERS HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
LAW FERTILISERS HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
LAW FERTILISERS HOLDINGS LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
1,000
1,000
Current assets
Debtors
4
3,517,825
3,441,524
Cash at bank and in hand
1,315,563
1,394,115
4,833,388
4,835,639
Creditors: amounts falling due within one year
5
(5,256)
(1,200)
Net current assets
4,828,132
4,834,439
Net assets
4,829,132
4,835,439
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
4,828,132
4,834,439
Total equity
4,829,132
4,835,439

For the financial year ended 31 July 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 profit and loss account within the financial statements. true

The financial statements were approved by the board of directors and authorised for issue on 27 May 2026 and are signed on its behalf by:
Mr Mark Law
Director
Company registration number 08621249 (England and Wales)
LAW FERTILISERS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
1
Accounting policies
Company information

Law Fertilisers Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Fertiliser Factory, Wimblington, March, Cambs, PE15 0QJ.

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 amounts 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
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account 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.

LAW FERTILISERS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
2
Employees

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

2025
2024
Number
Number
Total
0
0
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1,000
1,000
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
3,517,825
3,441,524
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
3,356
-
0
Other creditors
1,900
1,200
5,256
1,200
2025-07-31 2024-08-01 false false false 29 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity M Law M W 08621249 2024-08-01 2025-07-31 08621249 2025-07-31 08621249 2024-07-31 08621249 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 08621249 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 08621249 core:CurrentFinancialInstruments 2025-07-31 08621249 core:CurrentFinancialInstruments 2024-07-31 08621249 core:ShareCapital 2025-07-31 08621249 core:ShareCapital 2024-07-31 08621249 core:RetainedEarningsAccumulatedLosses 2025-07-31 08621249 core:RetainedEarningsAccumulatedLosses 2024-07-31 08621249 bus:Director1 2024-08-01 2025-07-31 08621249 2023-08-01 2024-07-31 08621249 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 08621249 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 08621249 bus:FRS102 2024-08-01 2025-07-31 08621249 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 08621249 bus:Director2 2024-08-01 2025-07-31 08621249 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP