DSF Law Ltd Accounts






	DSF Law Ltd
	Company No. 07653099

	Information for Filing with The Registrar
	31 May 2026

The Director presents his report and the accounts for the year ended 31 May 2026.

Principal activities

The principal activity of the company during the year under review was law cost drafting and consultancy.
-

Director

The Director who served at any time during the year was as follows:

D. S.Fletcher




The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

D. S.Fletcher
Director
05 June 2026

at	31 May 2026
Company No.		07653099	Notes	2026	2025
				£	£
Fixed assets
	Intangible assets		4	-	-
	Tangible assets		5	215	287
				215	287
Current assets
	Debtors		6	1,000	556
	Investments		7	-	-
	Cash at bank and in hand			125,470	123,138
				126,470	123,694
Creditors: Amount falling due within one year			7	(46,135)	(59,513)
Net current assets				80,335	64,181
Total assets less current liabilities				80,550	64,468
Net assets				80,550	64,468

Capital and reserves
	Called up share capital			100	100
	Profit and loss account		9	80,450	64,368

Total equity				80,550	64,468


These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 May 2026 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.


As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 05 June 2026 and signed on its behalf by:
D. S.Fletcher
Director
05 June 2026

for the year ended 31 May 2026

1

General information

DSF Law Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 07653099

Its registered office is:

Estate Office

Bell Meadow Business Park

Chester

CH4 9EP

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2

Accounting policies

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

25%% Reducing balance

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years 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. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
		2026	2025
		Number	Number
	The average monthly number of employees (including directors) during the year was:	1	1

4	Intangible fixed assets
			Goodwill	Patents and trade-marks	Development costs	Other	Total
			£	£	£	£	£
		Cost
		At 1 June 2025	10,000	-	-	-	10,000
		At 31 May 2026	10,000	-	-	-	10,000
		Amortisation and impairment
		At 1 June 2025	10,000	-	-	-	10,000
		At 31 May 2026	10,000	-	-	-	10,000

5	Tangible fixed assets
			Land and buildings	Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£	£
		Cost or revaluation
		At 1 June 2025	-	-	-	2,673	2,673
		At 31 May 2026	-	-	-	2,673	2,673
		Depreciation
		At 1 June 2025	-	-	-	2,386	2,386
		Charge for the year	-	-	-	72	72
		At 31 May 2026	-	-	-	2,458	2,458
		Net book values
		At 31 May 2026	-	-	-	215	215
		At 31 May 2025	-	-	-	287	287

6	Debtors
			2026	2025
			£	£
		Prepayments and accrued income	1,000	556
			1,000	556

7	Creditors:
		amounts falling due within one year
			2026	2025
			£	£
		Bank loans and overdrafts	25,000	25,000
		Taxes and social security	19,602	19,319
		Loans from directors	804	14,495
		Accruals and deferred income	729	699
			46,135	59,513



		Liabilities repayable in more than five years after the balance sheet date

8

Share Capital

100 £1 ordinary shares fully paid up

9	Reserves
			Revaluation Reserve	Capital redemption reserve	Total other reserves
			£	£	£

		Profit and loss account - includes all current and prior period retained profits and losses.